Double Taxation Relief (Fiji) Order 1977

2 
  • It is hereby declared that the arrangements specified in the agreement set out in Schedules 1, 2, and 3, being arrangements that have been made with the Government of Fiji with a view to affording relief from double taxation in relation to income tax and excess retention tax imposed under the Land and Income Tax Act 1954 and income tax (including basic tax and normal tax, the non-resident dividend withholding tax, the interest withholding tax and the dividend tax) imposed by the law of Fiji shall, in relation to income tax and excess retention tax imposed under that Act, and notwithstanding anything in that Act or any other enactment, have effect according to the tenor of the agreement.

    Clause 2: amended, on 23 June 1994, by clause 2 of the Double Taxation Relief (Fiji) Order 1977, Amendment No 2 (SR 1994/83).