additional tax

means the additional tax payable under section 60 of this Act;

agent

includes every person who in Fiji, for or on behalf of any person out of Fiji, holds or has the control, receipt or disposal of any money belonging to such person and every person declared by the Chief Executive Officer to be an agent under this Act;

agriculture

, without limiting the meaning of the term, includes coconut planting, dairy farming, fruit growing, sugar cane growing, all forms of animal husbandry, poultry keeping, grazing, market gardening, horticulture and epiculture; but does not include silviculture;

arms-length transaction

means a transaction where the following conditions do not apply: the recipient is a body of persons over whom that supplier has control or the supplier is a body of persons over which the recipient has control or both the recipient and the supplier are bodies of persons and some other person has control over both of them.

For the purposes of this definition “control” means, in the case of a body corporate, the power of a person to secure, by means of the holding of shares or the possession of voting power in or in relation to, that or any other body corporate or by virtue of any powers conferred by the Articles of Association or other documents regulating that or any other body corporate, that the affairs of the first mentioned body corporate, that the affairs of the first mentioned body corporate are conducted in accordance with the wishes of that person, and, in the case of a partnership assets or income;

chief assessors

Chief Executive Officer

means a person appointed under section 27 of the Fiji Revenue and Customs Service Act 1998;

Commissioner

company

means a company as defined in the Companies Act 2015 or a body corporate formed under any statute or charter and includes every unit trust;

Comptroller

means the Comptroller of Customs and Excise appointed under the Customs Act 1986;

consideration

, in relation to the supply of goods and services to any person, includes any payment made or any act or forbearance, whether or not voluntary, in respect of, in response to or for the inducement of, the supply of any goods and services, whether by that person or by any other person; but does not include any payment made by any person as an unconditional gift to any non-profit body;

consideration in money

includes consideration expressed as an amount of money;

Constitution

means the Constitution of the Republic of Fiji;

document

includes any electronic data, computer programmes, computer tapes and computer discs;

due date

, in relation to the payment of tax by any registered person, means the last day for the payment determined in section 38(1), 40 or 44(4) of this Act, as the case may be, in respect of that registered person;

exempt supply

means a supply described in Schedule 1 to this Act;

Fiji

includes the air space, the internal waters, the archipelagic waters and the territorial seas of Fiji, as defined in the Marine Spaces Act 1977;

goods

means all kinds of personal and real property; but does not include choses in action or money;

grant

means any Standard Expenditure Group 6 or Standard Expenditure Group 10 payment other than a payment which is an income transfer payment, a loan, an advance or an equity injection;

hire

, in relation to goods, includes a letting on any terms, including a lease;

independent of each other

, in relation to a supplier and a recipient, means the supply is an arms-length transaction;

input tax

, in relation to a registered person, means—

• (a)tax charged under section 15 of this Act on the supply of goods and services made to that person:
• (b)tax levied under section 14 of this Act on goods imported under the Customs Act 1986 by that person: being in any case goods and services acquired or imported for the principal purpose of carrying on that person's taxable activity;

input tax schedule

means the Form 5 under Schedule 3 as prescribed or as approved by the Chief Executive Officer;

insurance

means insurance or guarantee against loss, damage, injury or risk of any kind whatsoever, whether pursuant to any contract or any enactment; and includes reinsurance and ‘contract of insurance’ includes a policy of insurance or reinsurance, insurance cover and a renewal of a contract of insurance, provided that nothing in this definition shall apply to any insurance specified in paragraph (1)(b) of Schedule 1 to this Act;

local authority

includes any municipality established under the Local Government Act 1972, any provincial council established under the iTaukei Affairs Act 1944 and any council established under the Banaban Settlement Act 1970 or the Rotuma Act 1927;

Minister

means the Minister responsible for finance;

money

includes the currencies of Fiji and any other country, postal and money orders, promissory notes and bills of exchange but does not include collectors piece, investment article or item of numismatic interest;

nominee

, in relation to any person means any other person who may be required to exercise his or her voting power in relation to any company in accordance with the direction of that person or who holds shares or debentures directly or indirectly on behalf of that person; and includes any relative of that person;

non-profit body

means any society, association or organisation, whether incorporated or not—

• (a)being any recognised religious organisation; or
• (b)which is carried on other than for the purposes of profit or gain to any proprietor, member or shareholder; and
• (c)which is, by the terms of its memorandum, articles of association, rules or other document constituting or governing the activities of that society, association or organisation, prohibited from making any distribution whether by way of money, property or otherwise howsoever, to any such proprietor, member or shareholder;

open market value

, in relation to a supply of goods and services, means the consideration in money that would be expected to be payable for that supply, being a supply at that date in Fiji, between a supplier and a recipient independent of each other;

output tax

, in relation to a registered person, means the tax charged pursuant to section 15 of this Act in respect of the supply of goods and services made by that person;

persons

includes a company, an association or body of persons, corporate or unincorporate, a local authority and a public authority;

produce

means the produce, in a raw and unprocessed state, from the activity of agriculture and includes any fruits, vegetables and root crops of the forest, fish and other aquatic produce;

produce supplier

means a person who, in the course or furtherance of all taxable activities carried on by that person, supplies produce and the supply of that produce constitutes at least 90% of that person's total value of supplies and the balance of the goods and services supplied by that person is produced but not in a raw and unprocessed state, provided that any such person shall not cease to be a produce supplier as a consequence of—

• (a)any cessation of or any substantial and permanent reduction in the size or scale of, any taxable activity carried on by that person; or
• (b)the replacement of any plant or other capital assets used in any taxable activity carried on by that person;

public authority

means all instruments of the Government of the Republic of Fiji, whether departments, ministries, agencies or other instruments;

rates

has the same meaning as in the Local Government Act 1972 and includes any amount imposed by a provincial council or any council established under the Banaban Settlement Act 1970 or the Rotuma Act 1927;

raw and unprocessed state

in relation to produce, means not yet cooked, smoked or baked; not yet processed by any mechanical or chemical means or otherwise other than through basic separation, cutting of parts, packaging or freezing (not being the process of freezing through blast, quick or snap freezing); unmanufactured; undiluted; crude; unmilled; unpowdered; unpounded;

registered person

means any person who is registered or is liable to be registered under section 22 of this Act and includes a person, for the purposes of Parts 7, 8, 9, 10 and 11 of this Act, who is not otherwise required to register under this Act, but was required to charge tax, has charged tax or has represented to charge tax on a supply of goods and services in terms of section 34 or 44 of this Act;

resident

means resident as defined in section 6 of the Income Tax Act 2015;

services

means anything which is not goods or money;

State

means the Government of the Republic of Fiji;

tax

means value added tax charged or levied under this Act;

tax fraction

means the fraction calculated in accordance with the following formula—

Where “a” is rate of tax specified in section 15 of this Act;

tax invoice

means a document issued pursuant to section 41 of this Act;

tax payable

means an amount calculated in accordance with section 38 or 39 of this Act; and includes—

• (a)any amount referred to in section 34 or 44 of this Act:
• (b)any amount of additional tax; and
• (c)any amount of tax refundable pursuant to section 38(4) or 39(8) of this Act;

taxable period

, in relation to a registered person, means a taxable period determined under section 32 of this Act;

taxable supply

means any supply of goods and services which is charged with tax pursuant to section 15 of this Act;

taxpayer identification number

, in relation to a registered person, means a number allocated to that registered person upon registration for the purposes of this Act;

Tribunal

means the Value Added Tax Tribunal established under this Act;

trustee

includes an executor and administrator; and also includes the Fiji Public Trustee Corporation Limited;

unconditional gift

means a payment voluntarily made to any non-profit body for the carrying on or carrying out of the purposes of that non-profit body and in respect of which no identifiable direct valuable benefit arises or may arise in the form of a supply of goods and services to the person making that payment whether that payment is enforceable or not, or any other person where that person and that other person are not independent of each other; but does not include any payment made by the State or a public authority; and

zero-rated supply

means a supply described in Schedule 2 to this Act.