Introduction 1. People intending to work in Fiji have previously been able to apply for and obtain a Short Term (Work) Permit (STP) (enabling them to work for up to six months) while in Fiji on a four-month tourist visa. As of 15 December 2014, the Fiji Immigration Department has advised us that this policy no… Read more »
Yearly Archives: 2014
Land Sales (Amendment) Act 2014
Introduction 1. On 27 November 2014 we issued a Legal Alert on proposed amendments to the Land Sales Act in Bill No. 13 of 2014. This bill was withdrawn after a strong public reaction. However Bill No. 28 of 2014 (now Act No. 16 of 2014) was then enacted, with virtually no parliamentary debate and… Read more »
Employment Law Update
Introduction 1. On 11 December 2014, among other Bills, the following Acts were enacted to amend employment related legislation: (a)Fringe Benefit Tax (Budget Amendment) Act No. 6 of 2014. (b)Stamp Duties (Budget Amendment) Act No. 12 of 2014. (c)Fiji National Provident Fund (Amendment Act) Act No. 13 of 2014. Copies of the Acts which commence on 1 January 2015 are… Read more »
Amendments to stamp duty rates
Introduction 1. The 2013 National Budget Address on 22 November 2012 announced a review of stamp duty rates. These changes (and others not announced) have now been enacted in the Stamp Duty (Amendment) Decree 2012, No 84 of 2012. 2. Some of the changes arising from the amendment were not foreshadowed, are somewhat surprising and… Read more »
Amendments to the Income Tax Act and Capital Gains Tax Decree
Introduction 1. Legislative changes have finally been made to give effect to some of the tax changes announced in the 2013 budget in November 2012. These include: (a) to make PAYE in certain circumstances a final tax (b) changes in the advance payment mechanism for company tax and (c) a requirement to file capital gains… Read more »