- Laws of Fiji

Last Updated: 1 August 2024

(1) A tax return, notice or other document required to be filed under a tax law (other than Part 3 or 4 of this Act) is in the approved form if—

(a)it is in the form approved in writing by the CEO for that type of tax return, notice or document; and
(b)it contains the information (including any attached documents required) and is signed as required by the form.

(2) A form required to be filed under Part 3 of this Act is in the approved form if—

(a)it is in the form approved by the president of the Tax Tribunal; and
(b)it contains the information (including any attached documents required) and is signed as required by the form.

(3) A form required to be filed under Part 4 of this Act is in the approved form if—

(a)it is in the form approved by the Tax Agents’ Board; and
(b)it contains the information (including any attached documents required) and is signed as required by the form.