[subreg (1) am LN 49 of 2002 reg 7, 16 August 2002]
[Sch am LN 47 of 2016 reg 2, effective 1 August 2016; LN 57 of 2017 reg 3, effective 1 August 2017; LN 70 of 2017 reg 2, effective 1 August 2017; LN 69 of 2018 reg 2, effective 1 August 2018; LN 51 of 2019 reg 2, effective 1 August 2019; LN 75 of 2019 reg 2, effective 6 September 2019; LN 61 of 2020 reg 2(a), effective 1 August 2020 and reg 2(b), effective 1 April 2020; Act 2 of 2021 s 16 and Sch, effective 15 February 2021; LN 76 of 2021 reg 2, effective 1 August 2021; LN 23 of 2022 reg 2, effective 1 April 2022; Act 44 of 2021 s 53, effective 24 June 2022; LN 54 of 2023 reg 3(b)(i), effective 1 July 2023; reg 3(b)(ii), effective 1 August 2023 ; reg 3(a), effective 1 January 2024]
PART 1 \u2014 GOVERNMENT
The following amounts are exempt income\u2014
- (1)The official allowances paid to members of Parliament.
- (1A)The salary and official allowances paid to the President of the Republic of Fiji.
- (2)The income of a town or local council, or public authority, other than income received in trust.
- (3)The income of a company, commission, or association if not less than 90% of the stock or capital of the company, commission, or association is owned by a town council.
- (4)The income of the Reserve Bank of Fiji or of any sinking fund in respect of the public debt.
- (5)The income from the investment of a loan raised by the Government, the interest on which is exempt income under Part 4(1).
- (6)The income of the Fiji Development Bank.
- (7)The income of the Land Transport Authority.
- (8)The income of the iTaukei Land Trust Fund.
- (9)The income of Film Fiji.
- (10)The income of the Climate Action Trust Fund.
- (11)The income of the Climate Relocation of Communities Trust Fund.
- (12)The income of the Fibre Cable Management Trust Fund.
PART 2 \u2014 EXEMPT ENTITIES
The income of the following entities is exempt income\u2014
- (1)A co-operative society registered under the Co-operatives Act 1996 if the Minister has declared by order, to be exempt income. The period of the exemption shall be as specified in the order but shall not exceed 8 years from the date of registration as a co-operative society.
- (2)A society registered under the Co-operatives Act 1996, whose sole objects are accepting deposits from members and non-members, and granting loans for productive purposes to members but not including income derived from a trade or business carried on by the society. The exemption applies on income derived by a co-operative society and carried to a reserve fund or capitalised.
- (2A)A society registered under the Co-operatives Act 1996 that is assisted by the Government for any project but the exemption shall not exceed 5 years from the date of the assistance.
- (3)The Government of a foreign country or foreign territory to the extent specified under the Diplomatic Privileges and Immunities Act 1971.
- (4)An international organisation declared pursuant to section 6 of the Diplomatic Privileges and Immunities Act 1971 to the extent specified under that Act. If the exemption provided to an international organisation under an agreement between the organisation and the Government of the Republic of Fiji is broader than provided under the Diplomatic Privileges and Immunities Act 1971, the exemption under the agreement applies, provided that the agreement has been approved by Cabinet.
- (5)A unit trust.
- (6)A company that owns and operates the Fijian Drua but the exemption is only for a period not exceeding 13 years.
- (7)The Fiji Institute of Chartered Accountants.
PART 3 \u2014 INDIVIDUALS
The following amounts are exempt income\u2014
- (1)A capital payment received by way of a death gratuity or consolidated compensation for death or injury.
- (2)So much of a lump sum amount relating to the employment of an employee as, in the opinion of the CEO, is reasonable, but not exceeding $5,000, reduced by any other amount treated as exempt income under this paragraph for the employee in the current and previous tax years. In this paragraph, lump sum amount means any amount, other than a redundancy payment, payable under a contract to an employee\u2014
- (a)on termination or impending termination of employment;
- (b)for the relinquishment, termination, loss, repudiation, cancellation, or variation of employment;
- (c)in respect of appointment to an employment, or of a right or claim to be appointed to an employment; or
- (d)on retirement which, in the opinion of the CEO is reasonable if the employer of the employee has either been a contributor to an approved fund or to the Fiji National Provident Fund provided payment is made on or before 31 December 1986 and the employee has attained the age of 55 years or more, or has not been a contributor to an approved fund or to the Fiji National Provident Fund, but does not include the following\u2014
- (i)any refund from an approved fund or the Fiji National Provident Fund;
- (ii)any amount received or accrued in respect of, or in commutation of, any amount due under any contract of employment;
- (iii)any payment in respect of or in lieu of leave.
- (2A)A redundancy payment not exceeding $15,000.
- (3)The employment income of a member of the State\u2019s forces serving in Fiji to the extent that such income are derived from funds other than the funds of the Government of the Republic of Fiji.
- (4)The employment income of a member of the States forces who is ordinarily resident in Fiji but who is serving outside Fiji to the extent that such income are derived from funds other than the funds of the Government of the Republic of Fiji.
- (5)The employment income of a member of the States forces who is ordinarily resident in Fiji but who is serving with the United Nations that is additional to the employment income that the member would be entitled if serving in Fiji.
- (6)The foreign-source income of a member of the armed forces of a foreign country or territory allied with the State serving in Fiji.
- (7)The foreign-source income of a member of an official mission, approved by the Minister, of a foreign country or territory allied with the State serving in Fiji.
- (8)The foreign-source income of an individual arising from service in Fiji on secondment from the government of a foreign country or territory (referred to as \u201cforeign government\u201d), but only if the foreign government continues to be responsible for the payment of the persons employment income during the secondment and the employment income is not exempt income in the foreign country or territory.
- (9)A scholarship awarded to a person for full-time instruction at a university, college, school, or other educational institution.
- (10)An education allowance paid to\u2014
- (a)a designated officer in pursuance of the Overseas Service (Fiji) Agreement, 1961; or
- (b)a member of the staff of the University of South Pacific in pursuance of an agreement with a foreign government.
- (11)An amount payable as compensation under the Compensation Scheme to a pensionable designated officer under the Overseas Service (Fiji) Agreement, 1961 who retires in the interests of localisation.
- (12)The income of a member of the American Peace Corps working in Fiji.
- (13)The foreign income, other than employment income, of a temporary resident.
- (14)The employment income of a public servant of the Government who is required to live outside Fiji in order to perform their duties, other than basic salary and gratuity, if the income has been subject to tax in the foreign country or territory.
- (15)The costs of passage of a temporary resident and his or her family paid or reimbursed by an employer. The exempt amount is limited to the economy airfare by the most direct route between Fiji and the home country of the temporary resident in relation to\u2014
- (a)the initial arrival in or final departure from Fiji;
- (b)one return journey per year for leave purposes; and
- (c)journeys made for urgent family purposes.
- (16)Alimony or maintenance.
- (17)The income received by an individual who is a member of the staff of the University of the South Pacific or is the holder of an appointment sponsored by the Fijian Government that is payable under a scheme of supplementation by virtue of an agreement between the Fijian Government and the Government of another State if such income is paid, and subject to tax in the other State.
- (18)An inducement or education allowance received by an employee.
- (19)The proportion of a gratuity received by a designated officer that is payable by the United Kingdom Government under the provisions of the Overseas Service (Fiji) Agreement 1961, as amended from time to time.
- (20)The employment income derived by an individual by reason of service at the University of the South Pacific\u2014
- (a)under the Australian Universities International Development Programme in such circumstances that the Programme is responsible for the payment of such income and only to the extent that such income is paid under the Programme and is subject to Income Tax in Australia; or
- (b)as the holder of any appointment in respect of which employment income is payable under any scheme of supplementation of the Government of Australia approved by the Government of the Republic of Fiji, only to the extent to which such income is subject to Income Tax in Australia.
- (21)An allowance paid in accordance with the Criminal Procedure (Allowances to Witnesses) Rules 2016 to a witness attending at a trial or enquiry before a Magistrates Court or the High Court, or summoned to appear before any Court exercising appellate jurisdiction.
- (22)The income of an individual entitled to privileges under the Diplomatic Privileges and Immunities Act 1971 to the extent specified under that Act. If the exemption provided to an official or employee of an international organisation under an agreement between the organisation and the Government of the Republic of Fiji is broader than provided under the Diplomatic Privileges and Immunities Act 1971, the exemption under the agreement applies, provided that the agreement has been approved by Cabinet.
PART 4 \u2014 EXEMPT INTEREST
The following amounts are exempt income\u2014
- (1)Interest payable on a loan charged on the public revenue of Fiji if the Minister has declared the interest, by order, to be exempt income.
- (2)Interest paid by a resident company or a permanent establishment in Fiji of a nonresident company to a non-resident person in respect of a loan if the following conditions are satisfied\u2014
- (a)the loan was entered into outside Fiji;
- (b)the loan was provided in a currency other than Fijian currency;
- (c)the payer and recipient of the interest are not associates;
- (d)the loan funds were for use by
- (i)the resident company in a business carried on by the company in or outside Fiji; or
- (ii)the permanent establishment of a non-resident company in a business carried on in Fiji; and
- (e)the interest is paid outside Fiji.
- (3)Interest credited to the account of a member of the Fiji National Provident Fund under the provisions of the Fiji National Provident Fund Act 2011.
- (4)The interest derived by an individual or a private entity, excluding a financial institution, from the financial instruments of the Government, a state owned entity or a statutory authority.
- (5)Interest derived by a citizen of a foreign country from a financial institution in Fiji recognised in the \u201cFiji My Second Home\u201d programme administered by the Department of Immigration in Fiji\u2014
- (a)if the individual is below 50 years of age, the individual maintains a minimum deposit of $150,000 with a financial institution in Fiji for a minimum of 2 years; or
- (b)if the individual is 50 years of age or older, the individual maintains a minimum deposit of $100,000 with a financial institution in Fiji for a minimum of 2 years.
In both cases, the exemption is available in the third or a subsequent year only if the individual maintains a minimum deposit of $50,000.
- (6)Interest derived by a non-resident person from a deposit in a Foreign Currency Account if the amount of the deposit is above the equivalent of $150,000.
- (7)Interest derived by a non-resident person from a deposit in a Fiji Dollar External Account.
- (8)Interest derived from a financial institution by a non-profit organisation.
- (9)Interest derived from a Bank\u2014
- (a)by a senior citizen (55 years old or above) or a pensioner in a year, which\u2014
- (i)does not exceed $30,000; and
- (ii)the CEO is satisfied that the interest income is their only source of income unless the other source of income is as specified in sub paragraph (b);
- (b)by any senior citizen (55 years old or above) or a pensioner who earns a pension income paid by the Government, Fiji National Provident Fund or any approved fund and also earns an interest income as specified in paragraph (9)(a), shall be entitled to the exemption; or
- (c)the interest derived from a licenced Bank, by an individual taxpayer gross income $30,000 or less in a year.
- (10)[Repealed]
PART 5 \u2014 EXEMPT DIVIDENDS
- (1)Any dividend received is exempt income.
- (2)[Repealed]
- (3)[Repealed]
- (4)[Repealed]
- (5)[Repealed]
- (6)[Repealed]
PART 6 \u2014 PROVIDENT AND PENSIONS FUNDS, AND PENSIONS
The following amounts are exempt income\u2014
- (1)The amount of contributions made by an employer to the Fiji National Provident Fund, or an approved or a non-approved fund in respect of an employee to the extent that the contributions do not exceed statutory minimum required to be made by the employer in respect of the employee under the Fiji National Provident Fund Act 2011.
- (1A)Notwithstanding paragraph (1), the amount of additional contribution made by an employer to the Fiji National Provident Fund or an approved fund in respect of an employee under the Fiji National Provident Fund Act 2011, provided that the additional contribution does not exceed 10% of the total salary or wages paid to the employee by the employer for a month.
- (2)The income of an approved fund and the Fiji National Provident Fund.
- (3)A pension or annuity paid by the Fiji National Provident Fund, or an approved or non-approved fund to a resident or non-resident individual.
- (4)A lump sum or refund of contributions paid by the Fiji National Provident Fund, or an approved or non-approved fund paid to a member of the fund or, in the case of the death of a member, paid to the person entitled to the benefit.
- (5)The income of a provident fund lawfully established by a town council.
- (6)The income of the Civil Service Widows and Orphans Pension Scheme and Non-Pensionable Employees Fund established under the Government Employees Provident Fund Ordinance.
- (7)A pension received by a member of Fiji\u2019s naval, military, or air forces for any disability suffered by the person receiving the pension serving in the State\u2019s forces during a war and a pension received by a dependent relative of any person killed or who suffered a disability while serving in a State\u2019s forces during a war if the pension is granted in respect of such death or disability.
PART 7 \u2014 SOCIAL POLICY EXEMPTIONS
The following amounts are exempt income\u2014
- (1)The income arising from investments made by the Banaban Trust Fund Board in accordance with section 6C of the Banaban Settlement Act 1970.
- (2)The income (other than business income) derived by a non-profit organisation provided that the income is either expended in Fiji or for purposes that result in benefit of resident individuals.
PART 8 \u2014 SHIPPING PROFITS
- (1)The income of a non-resident person operating a ship in international traffic is exempt income if the Minister is satisfied that an equivalent exemption from Income Tax is granted to resident persons by the country in which the non-resident person resides. For the purposes of this section, a company is resident in the country in which its central management and control is located.
PART 9 \u2014 ECONOMIC DEVELOPMENT EXEMPTIONS
- (1)The Minister may, either by order, or by written direction to the CEO, if satisfied that it is expedient for the economic development of Fiji, declare that the whole of the income of a mining company is exempt income or taxed at a reduced rate as specified in the order or direction. The period of the exemption or application of a reduced rate is as specified in the order or direction.
- (2)The income of a co-operative dairy company incorporated in Fiji and registered under the provisions of the Co-operative Dairy Companies Act 1974 is exempt income in so far only as it is derived from the collection, treatment or manufacture and distribution of dairy produce from milk or cream supplied by shareholders, or from the investment of any surplus funds from such activities not distributed to shareholders.
- (3)The income of an Information Communications Technology business is exempt income based on capital investment and minimum number of employees as follows\u2014
| Capital Investment | Minimum Employees | Exemption Period | ||
| $100,000 to $250,000 | 25 | 5 years | ||
| $250,001 to $500,000 | 50 | 7 years | ||
| $500,001 to $1,000,000 | 75 | 10 years | ||
| greater than $1,000,000 | 100 | 13 years | ||
For the purpose of this paragraph\u2014
business process outsourcing refers to providing core business support operations such as contact centres, accounting, payment processing, human resources, regulatory compliance, and quality assurance and includes customer-related services such as tech support, sales, and marketing;
capital investment means raw materials, capital equipment, plant, machinery, spare parts and any other goods employed in the production of other goods but does not include furniture or motor vehicles;
Information Communications Technology business means services provided by businesses registered with the Business Process Outsourcing (BPO) Council of Fiji that engage in business process outsourcing, knowledge process outsourcing, information technology outsourcing and shared services/Global Business Services (GBS) but not including services relating to research and development and internet cafe or any retail or wholesale of information technology products or the repair, sale or service of any such products;
information technology (IT) outsourcing refers to providing third party IT related services such as infrastructure solutions, technical customer service support, and data analytics;
knowledge process outsourcing refers to providing specific knowledge based business task or function which require specialised skills and expertise such as engineering, financial consulting and auditing, legal work and data analytics; and
shared services/Global Business Services (GBS) refers to the provision of centralised functions such as Finance operations, Human Resource Management, including Payroll, Procurement, Engineering, Master data, Compliance, IT and Legal.
- (4)The income of prescribed small and micro enterprises engaged in agriculture, fisheries, or tourism that has a gross turnover not exceeding $500,000 is exempt income.
- (5)The income of the Hospital Corporation (South Pacific) Limited trading as Apollo Pacific Hospital Project is exempt income for the period 1 January 2008 to 31 December 2017.
- (6)[Repealed]
- (7)The income of a person derived from a new activity in processing agricultural commodities into bio-fuels approved by the CEO during the period 1 January 2009 to 31 December 2028 and employing 20 local employees or more for each year for the duration of the income tax exemption, is exempt income as follows\u2014
- (a)in the case of capital investment from $250,000 to $1,000,000, for a period of 5 consecutive tax years;
- (b)in the case of capital investment from $1,000,001 to $2,000,000, for a period of 7 consecutive tax years; or
- (c)in the case of capital investment of more than $2,000,000, for a period of 13 consecutive tax years.
- (8)The income of a person derived from a new activity in renewable energy projects and power cogeneration is exempt income for a period of 5 years if the exemption is approved by the CEO.
- (9)The net gain derived by a resident during the tax year from the trading of shares in a company listed with the South Pacific Stock Exchange is exempt income.
- (10)The income derived by a person from any new activity approved and established in the declared Tax Free Region from the airport side of the Rewa Bridge, excluding the town boundary of Nausori, up to the Ba side of the Matawalu River is exempt income\u2014
- (a)$250,000 to $1,000,000, for a period of 5 consecutive fiscal years;
- (b)$1,000,001 to $2,000,000, for a period of 7 consecutive fiscal years;
- (c)$2,000,001 or more, for a period 13 consecutive fiscal years.
- (11)The income derived by Momi Bay Resort Limited is exempt income for a period of 13 consecutive tax years commencing from the 2013 tax year.
- (12)The income of a shipping company derived from servicing the Rotuma and Lau Group, as approved by the CEO, is exempt income for a period of 7 consecutive tax years.
- (13)The income of any taxpayer who is a Fijian citizen, global change derived from a local backpacker operation that is wholly owned by the Fijian Citizen, with an annual gross turnover not exceeding $1,000,000, is exempt income.
- (14)[Repealed]
- (15)The income of an accredited Information Communications Technology training institution for a period of 13 years from the date of approval by the CEO.
- (16)The income of a taxpayer derived from a new activity in commercial agricultural farming and agro-processing as approved by the CEO from 1 January 2015 to 31 December 2018\u2014
- (a)$250,000 to $1,000,000, for a period of 5 consecutive fiscal years;
- (b)$1,000,001 to $2,000,000, for a period of 7 consecutive fiscal years;
- (c)$2,000,001 or more, for a period of 13 consecutive fiscal years.
PART 10 \u2014 LISTING IN SOUTH PACIFIC STOCK EXCHANGE
- (1)Subject to paragraph (2), the income of a resident person made from the gain of the sale of shares or any other income of a resident person that may arise from the re-organisation, re-construction or amalgamation of a private or public company for the purposes of listing or as part of a listing process on the South Pacific Stock Exchange, prior to listing, or after listing on the South Pacific Stock Exchange.
- (2)The private or public company shall be listed with the South Pacific Stock Exchange within 24 months from the date of commencement of the re-organisation, re-construction or amalgamation of the private or public company.
- (3)If the private or public company is not listed with the South Pacific Stock Exchange in accordance with paragraph (2), the income from the reorganisation, reconstruction or amalgamation of the private or public company shall be taxable under the Act.
Corporate bonds
- (1)The interest income earned on a corporate bond.
TABLE A
| Section 5(5) of the Act | ||||
|---|---|---|---|---|
| OFFENCES | PENALTIES | |||
| Ships less than 15 metres | 15 metres and above but less than 50 metres | Ships 50 metres and Above | ||
| 1. | No Survey Certificate | $200 | $250 | $500 |
| 2. | Expired Survey Certificate | $180 | $200 | $450 |
| 3. | Invalid or no Minimum Safe Manning Certificate | $180 | $200 | $450 |
| 4. | No Registration Certificate | $200 | $250 | $500 |
| 5. | Expired or no Certificate of Competency or licence for the Master | $200 | $250 | $500 |
| 6. | Expired or no Certificate of Competency for ship\u2019s crew | $180 per crew member | $200 per crew member | $250 per crew member |
| 7. | No Safety Certificates for ship\u2019s crew | $150 per crew member | $180 per crew member | $200 per crew member |
| 8. | Breaching of Survey Certificate requirements and endorsement | $100 | $150 | $500 |
| 9. | Breaching of minimum safe manning requirements and endorsement | $100 | $150 | $500 |
| 10. | Passenger overloading | $200 plus $100 for every extra passenger | $300 plus $200 for every extra passenger | $500 plus $250 for every extra passenger |
| 11. | None or expired Coasting-trade Licence or Coasting-trade Permit (CTL or CTP) | $150 | $200 | $450 |
| 12. | Invalid Fumigation Certificate | $100 | $150 | $300 |
| 13. | Invalid Radio Service Certificate | $100 | $150 | $300 |
| 14. | Submerged load line mark | $200 | $250 | $400 |
| Note: $10 is added to every extra metre between 15 to 50 metres | Note: $20 is added to every extra metre above 50 metres |
TABLE B
| Section 21 of the Act | ||||
|---|---|---|---|---|
| OFFENCES | PENALTIES | |||
| Master of a Fiji ship or a foreign ship who fails to report any danger to navigation | Ships less than 15 metres | Ships 15 metres and more but less than 50 metres | Ships 50 metres and above | |
| 1. | Passenger ship | $100 | $200 | $450 |
| 2. | Cargo ship | $100 | $200 | $450 |
| 3. | Cargo/passenger ship | $150 | $250 | $500 |
| 4. | Fishing ship | $100 | $200 | $350 |
| 5. | Pleasure craft | $100 | $150 | $250 |
| Note: $10 is added to every extra metre between 15 to 50 metres | Note: $20 is added to every extra metre above 50 metres |
TABLE C
| Section 26 of the Act | ||||
|---|---|---|---|---|
| OFFENCES | PENALTIES | |||
| 1. | The condition of the ship or maritime equipment does not correspond with the particulars of any document relating to the ship or maritime equipment | Ships less than 15 metres | Ships 15 metres and more but less than 50 metres | Ships 50 metres and above |
| Passenger ships | $200 | $350 | $700 | |
| Cargo ships | $200 | $350 | $700 | |
| Cargo/passenger ships | $200 | $350 | $700 | |
| Fishing ships | $200 | $350 | $700 | |
| Pleasure craft | $200 | $350 | $700 | |
| 2. | The condition of the ship or maritime equipment has not been maintained in accordance with the provisions of any requirements leading to the issue of that document | Ships less than 15 metres | Ships 15 metres and more but less than 50 metres | Ships 50 metres and above |
| Passenger ships | $200 | $350 | $700 | |
| Cargo ships | $200 | $350 | $700 | |
| Cargo/passenger ships | $200 | $350 | $700 | |
| Fishing ships | $200 | $350 | $700 | |
| Pleasure craft | $200 | $350 | $700 | |
| 3. | The ship is not in all respects fit to proceed to sea without danger to the ship or the persons on board or without presenting an unreasonable threat of harm to the marine environment | Ships less than 15 metres | Ships 15 metres and more but less than 50 metres | Ships 50 metres and above |
| Passenger ships | $200 | $350 | $700 | |
| Cargo ships | $200 | $350 | $700 | |
| Cargo/passenger ships | $200 | $350 | $700 | |
| Fishing ships | $200 | $350 | $700 | |
| Pleasure craft | $200 | $350 | $700 | |
| 4. | The ship or maritime equipment has been materially altered without the sanction of the State other than Fiji that issued or approved the document | Ships less than 15 metres | Ships 15 metres and more but less than 50 metres | Ships 50 metres and above |
| Passenger ships | $200 | $250 | $500 | |
| Cargo ships | $200 | $250 | $500 | |
| Cargo/passenger ships | $200 | $250 | $500 | |
| Fishing ships | $200 | $250 | $500 | |
| Pleasure craft | $200 | $250 | $500 | |
| Note: $10 is added to every extra metre between 15 to 50 metres | Note: $20 is added to every extra metre above 50 metres | |||
| 5. | The document has been fraudulently obtained | $2,000 | $4,000 | $10,000 |
| Note: $30 is added to every extra metre between 15 to 50 metres | Note: $50 is added to every extra metre above 50 metres | |||
| 6. | The holder of the document is not the person to whom the document was originally issued | $700 |
TABLE D
| Section 27 of the Act | |||
|---|---|---|---|
| OFFENCES | PENALTIES | ||
| Individual | Body corporate | ||
| 1. | The holder has failed to comply with the conditions of the relevant maritime document or with the requirements of the Act | $300 | $2,500 |
| 2. | The holder has contravened or failed to comply with section 250 | $500 | $2,500 |
| 3. | The holder has failed to satisfy the Chief Executive Officer that such action is necessary to ensure compliance with any provisions of the Act or any regulations made under the Act; | $500 | $2,500 |
| 4. | The holder has failed to consider that the privileges or duties for which the document has been granted, or the relevant document has been recognised as a maritime document, are being carried out by the holder in a careless or incompetent manner; or | $500 | $4,500 |
| 5. | The holder has failed to consider that there is reasonable doubt as to the seaworthiness of the ship or as to the quality or safety of the maritime equipment to which the document relates | $1,000 | $4,500 |
TABLE E
| Section 37 of the Act | |||
|---|---|---|---|
| OFFENCES | PENALTIES | ||
| Individual | Body corporate | ||
| 1. | Person employed on board a Fiji ship during suspension under section 36 | $500 | - |
| 2. | A corporate body that employed a person on board a Fiji ship during suspension under section 36 | - | |
| Employed on ships less than 15 metres | $2,000 | ||
| Employed on ships of 15- 50 metres | $3,500 | ||
| Employed on ships more than 50 metres | $5,000 |
TABLE F
| Section 38 of the Act | |||
|---|---|---|---|
| OFFENCES | PENALTIES | ||
| Individual | Body corporate | ||
| 1. | Withholding any documents requested or relevant during inspections or audits | $500 | $2,500 |
| 2. | Failure to demonstrate competence in operating, maintaining and servicing any ship or maritime document | $500 | $5,000 |
| 3. | Failure to demonstrate the familiarity of the master or crew with essential shipboard procedures for the safe operation of the ship | $500 | $5,000 |
TABLE G
| Section 39 of the Act | ||||
|---|---|---|---|---|
| OFFENCES | PENALTIES | |||
| Ships less than 15 metres | Ships more than 15 metres but less than 50 metres | Ships 50 metres and above | ||
| 1. | No valid Survey Certificate | $200 | $250 | $450 |
| 2. | No valid Safe Manning Certificate | $180 | $200 | $450 |
| 3. | No valid Registration Certificate | $200 | $250 | $400 |
| 4. | No valid Certificate of Competency or Licence | $200 | $250 | $500 |
| 5. | No valid Safety Certificate | $150/crew | $180/crew | $200/crew |
| 6. | No valid Fumigation Certificate | $100 | $150 | $300 |
| 7. | No valid Firefighting Equipment Service Certificate | $200 | $250 | $300 |
| 8. | No valid Radio Certificate | $100 | $150 | $300 |
| 9. | Fails to produce any valid letter of dispensation | $200 | $250 | $300 |
| 10. | Fails to produce or provide passengers list | $200 | $250 | $300 |
| 11. | Fails to produce or provide cargo manifest | $200 | $250 | $300 |
| 12. | No Coasting-trade Licence or Coasting-trade Permit | $150 | $200 | $450 |
| Note: $10 is added to every extra metre between 15 to 50 metres | Note: $20 is added to every extra metre above 50 metres |
TABLE H
| Section 44 of the Act | ||||
|---|---|---|---|---|
| OFFENCES | PENALTIES | |||
| Ships less than 15 metres | Ships more than 15 metres but less than 50 metres | Ships 50 metres and above | ||
| 1. | Information provided by the complainant is subsequently found to be frivolous or vexatious, causing the detention of the ship | $500 | $1,000 | $2,500 |
| 2. | Information provided by the complainant is subsequently found to be frivolous or vexatious, causing the delaying of the ship | $500 | $800 | $2,000 |
| 3. | Information provided by the complainant is subsequently found to be frivolous or vexatious, maintaining the seizure of maritime equipment | $500 | $1,000 | $2,500 |
| 4. | Information provided by the complainant is subsequently found to be frivolous or vexatious, delaying the use of maritime equipment | $500 | $800 | $2,000 |
| Note: $10 is added to every extra metre between 15 to 50 metres | Note: $20 is added to every extra metre above 50 metres |
TABLE I
| Section 46 of the Act | ||
|---|---|---|
| OFFENCES | PENALTIES | |
| 1. | Any person who fails to provide the following documents or information that may lead to the discovery of the cause of an accident, incident, mishap, death or serious injury | |
| i | Any writing on or in any material; | $500 |
| ii | Information recorded or stored by means of a tape recorder, computer, or other device; and material subsequently derived from information so recorded or stored; | $500 |
| iii | A record, book, graph, or drawing; and | $500 |
| iv | A photograph, film, negative, tape, disk or other device in which one or more visual images are embodied or stored so as to be capable with or without the aid of equipment, of being reproduced | $500 |
TABLE J
| Section 96 of the Act | ||
|---|---|---|
| OFFENCES | PENALTIES | |
| 1. | Failure to comply with the notice provided by the Authority regarding the removal of hazard to navigation | $500 |
| If the offence is a continuing one, for every day or part thereof during which the offence is continued | $250 |
TABLE K
| Section 114 of the Act | ||||
|---|---|---|---|---|
| OFFENCES | PENALTIES | |||
| Ships less than 15 metres | Ships 15 metres and above but less than 50 metres | Ships 50 metres and above | ||
| 1. | Any person who fails to hold a Coasting-trade Licence when operating commercially | $250 | $500 | $750 |
| 2. | Any person who fails to hold a Coasting-trade Permit when operating commercially | $250 | $500 | $750 |
| 3. | Failing to furnish the Authority with such information as is prescribed about the shipping service in respect of which the licence or permit is granted or issued | $200 | $400 | $500 |
| 4. | Preventing an authorised officer to go on board a ship to enquire about the Coasting-trade Licence or Coasting-trade Permit | $200 | $400 | $500 |
| 5. | Preventing an authorised officer to check on cargo or passengers carried on board a ship | $200 | $400 | $500 |
| 6. | Preventing an authorised officer to examine any accounts, shipping documents, manifests and other documents relating to the ship | $200 | $400 | $500 |
| 7. | Breaching the conditions of the Coasting-trade Licence regarding\u2014 | |||
| (i) Safety | ||||
| \u2013 No Certificate or expired Survey Certificate | $200 | $250 | $500 | |
| \u2013 Not being registered | $200 | $250 | $500 | |
| \u2013 No or expired safety equipment service certificates | $200 | $200 | $300 | |
| \u2013 No or carrying less number of life raft or lifejackets and other safety equipment requirements as per Survey Certificate requirements | $200 | $250 | $300 | |
| \u2013 Passengers over loading | $200 plus $100 for every extra passenger | $300 plus $200 for every extra passenger | $500 plus $250 for every extra passenger | |
| \u2013 Submerged load line mark | $200 | $250 | $300 | |
| (ii) Manning | ||||
| \u2013 No Certificate or expired certificates for the Master | $200 | $250 | $500 | |
| \u2013 Master with lower Certificate of Competency as required by the Safe Manning Certificate or Survey Certificate | $200 | $250 | $350 | |
| \u2013 Safety Certificate | $150 per crew | $180 per crew | $200 per crew | |
| \u2013 No Safe Manning Certificate or Expired Manning Certificate | $200 | $400 | $500 | |
| \u2013 Non-Compliance to Safe Manning Certificate | $200 | $400 | $500 | |
| (iii) Areas of Operations | ||||
| \u2013 Breaching the areas of operation as stated in the Coasting-trade Licence | $200 | $500 | $2,500 | |
| \u2013 Breaching the areas of operation as stated in the Coasting-trade Permit | $500 | $1,000 | $4,000 | |
| Note: $10 is added to every extra metre between 15 to 50 metres | Note: $20 is added to every extra metre above 50 metres |
TABLE L
| Section 135 of the Act | ||
|---|---|---|
| OFFENCES | PENALTIES | |
| 1. | Any ships of 15 metres or less in registered length discharging sewage within 3 nautical miles from the nearest reef system | $500 |
| 2. | Any ship of more than 15 metres in registered length discharging sewage within 12 nautical miles from the nearest reef system | $1,000 |
| 3. | Any offshore installations or device caught discharging sewage within 12 nautical miles from the nearest reef system | $5,000 |
TABLE M
| Section 137 of the Act | ||||
|---|---|---|---|---|
| OFFENCES | PENALTIES | |||
| Ships less than 15 metres | Ships 15 metres and above but less than 50 metres | Ships 50 metres and above | ||
| 1. | Any person who discharges garbage which has not been ground to a particle size of 25 millimetres or less within Fiji waters from any ship | $150 | $300 | $500 |
| 2. | Any ship commits an offence when discharging garbage which has not been ground to a particle size of 25 millimetres or less | $300 | $500 | $800 |
| 3. | Any ship commits an offence when discharging garbage which has not been ground to a particle size of 25 millimetres or less and discharging 3 nautical miles from the nearest reef system | $450 | $700 | $1,200 |
| 4. | Any ship commits an offence when discharging garbage which has not been ground to a particle size of 25 millimetres or less and discharging 0.5 nautical miles from any offshore installation or device | $300 | $500 | $800 |
| Note: $10 is added to every extra metre between 15 to 50 metres | Note: $20 is added to every extra metre above 50 metres | |||
| 5. | Any offshore installation or device commits an offence when discharging garbage which has not been ground to a particle size of 25 millimetres or less | $2,500 or $20 per GRT | ||
| 6. | Any offshore installation or device commits an offence when discharging garbage which has not been ground to a particle size of 25 millimetres or less and discharging 3 nautical miles from the nearest reef system is prohibited | $4,500 or $20 per GRT |
TABLE N
| Section 141 of the Act | |||
|---|---|---|---|
| OFFENCES | PENALTIES | ||
| Less than 15 metres in length | 15 metres or more in length | ||
| 1. | Any master or owner of a ship not giving notice of arrival at a port in Fiji when carrying oil and noxious liquid substance in bulk as a cargo commits an offence | $1,000 | $2,500 |
TABLE O
| Section 144 of the Act | ||
|---|---|---|
| OFFENCES | PENALTIES | |
| 1. | Any person who fails to provide information that may lead to the discovery of the cause of the discharge, escape or pollution incident | $250 |
| 2. | Any person who fails to attend at the time and place specified in the summons and give evidence and to produce any documents or things in that person\u2019s possession or under that person\u2019s control that are relevant to the subject of the investigation | $500 |
| 3. | Any person failing to abide by a court order for an authorised officer to take possession of and remove any such document from the place where it is kept for such period of time as is reasonable in the circumstances | $350 |
| 4. | Any person failing to allow an authorised person to reproduce, in usable form any information recorded or stored on a document electronically or by other means | $350 |
means the Maritime Transport Act 2013;
means passenger spaces, corridors, lavatories, cabins, offices, crew spaces, shops, bond stores, isolated pantries and lockers and similar spaces;
means the Government of the State under whose authority a ship is operating and whose flag the ship is entitled to fly;
means approved by the Chief Executive Officer;
means in relation to inflatable life rafts, inflatable lifejackets, inflated rescue boats and hydrostatic release units, a facility for servicing inflatable life rafts and inflatable lifejackets that has been approved for that purpose by the Chief Executive Officer and approved in writing by the manufacturer of the inflatable life rafts and inflatable lifejacket as a servicing centre for that product;
means authorised by the Chief Executive Officer;
has the same meaning under section 2 of the Act;
means the Maritime Safety Authority of Fiji unless stated otherwise in the text;
means the maximum breadth measured in metres amidships\u2014
means all spaces appropriated for cargo including trunks leading to such spaces;
means the Chief Executive Officer of the Authority;
means a recognised organisation authorised by the Chief Executive Officer to conduct such inspections and such audits as the Authority considers necessary for the purposes of these Regulations;
means the licence defined under section 110 of the Act, authorising a ship to engage in trade in a particular area stating the total allowable number of passengers, type of cargo and crew the ship may carry;
means the Fiji Small Craft Code annexed as a Schedule to these Regulations.;
has the same meaning under section 2 of the Act;
or Crew Space means such parts of the ship set aside for the exclusive use of the Crew;
means the moulded depth measured in metres at mid length from the base line to the top of the freeboard deck beams at the side of the ship or, in the case of all open and well-deck ships, to the top of the gunwhale. For the purposes of this definition, the base line is the line projected by the plane forming the top of the keel where a plate keel is fitted. In the case of a timber or composite ship, the top of the keel shall be read as a reference to the lower edge of the keel rabbet. In the case of a ship which has a bar keel or in which the form at the lower part of the midship section is of a hollow character, or thick garboards are fitted, the top of the keel shall be read as a reference to the point where the flat of the bottom continued inward cuts the side of the keel of the ship. In each case the plane shall be horizontal when extended transversely;
means the person or persons to whom the Chief Executive Officer has delegated the powers for entry and clearance of ships and to inspect and verify compliance of the condition of a ship\u2019s loading, manning, survey certificates, and other statutory ship\u2019s documentation prior to departure or on arrival of the ships at the port or at any place out at sea;
or Territorial waters voyage means a voyage, trade or operation of a ship from a port or place in Fiji for more than 15 nautical miles to another port or place in Fiji that is within the archipelagic waters and territorial waters of Fiji;
has the same meaning under section 2 of the Act;
means a voyage, trade or operation of a ship within the inland waters of Fiji which include rivers, lakes and dams which terminates at the shoreline of any island of Fiji;
means a voyage, trade or operation of a vessel of not more than 15 nautical miles from a port or place in Fiji to another port or place in Fiji within the archipelagic waters of Fiji;
means the maritime document issued by the Chief Executive Officer for the purpose of allowing the ship to travel on that voyage period of not more than 2 weeks. An Interim Survey Certificate is issued only when the survey report is still in the process of completion but then the delay in the completion of such a report subsequently delays a ship\u2019s outward clearance;
or measured length in accordance with paragraph 1 of the Fiji Maritime Code means\u2014
means any device, arrangement, apparatus or thing intended to sustain the lives of people in distress, or to signal their distress, or to alert people on-board a ship to an emergency, and includes lifebuoys, lifejackets, immersion suits, anti-exposure suits, visual signals, survival craft, rescue boats, evacuation systems, line-throwing appliances, and general alarm and public address systems;
means equipment stored in or belonging to a lifesaving appliance and required to be carried on-board a ship;
has the same meaning under section 2 of the Act;
means the International nautical mile of 1852 metres;
means a ship which has no weather tight deck for the whole or part of the length of the ship eg a rowing boat with open bottom boards or a half cabin ship with a cockpit aft fitted with loose deck panels;
\u2014
has the same meaning as that in section 2 of the Act;
means a ship engaged in domestic or international voyages which carry more than 12 passengers;
means a person appointed as such by the Chief Executive Officer;
means an organisation which has entered into a memorandum of agreement with the Chief Executive Officer in compliance with the IMO Assembly Resolution A 739(18) and the Annexes as amended by Resolution MSC 208(81) thereto entitled Adoption of Amendments to the Guidelines for the Authorisation of Organizations acting on behalf of the Administration, governing the undertaking of particular survey and certification functions by the organisation\u2019s employees under the Act and the maritime and marine environment protection regulations. These recognised organisations include classification societies which are periodically audited and given instructions by the Authority for the purpose of survey, audit and certification;
is a certificate issued by the Port Health Authorities certifying that the ship is compliant with health regulations. The certificate is valid for 6 months and renewable half yearly;
means a limited voyage, trade or operation of a ship within protected waters adjacent to beaches or landings within Fiji;
has the same meaning under section 2 of the Act;
means the person or persons to whom the Registrar has delegated the powers of dealing with the engagement and discharge of crew (crew agreement), verification of crew listing, registration of ships and other matters pertaining to the legal requirements of operating trading ships;
in respect of an item or appliance means that the item or appliance shall comply with the requirements of the SOLAS Convention, taking into account the date on which the ship\u2019s keel was laid or was at a similar stage of construction;
means\u2014
means a decked structure, including a raised quarter deck, on the freeboard deck extending from side to side of the ship or with the side plating of the structure not being inboard of the shell plating by more than 4% of the breadth of the ship. Where, in pursuance of the above, a lower deck is specified as the freeboard deck of a ship, any part of the hull which extends above the deck so specified shall be deemed to be a superstructure;
is a maritime document issued subsequent to an inspection or survey by a surveyor. The survey certificate details the safety equipment which the ship carries, and the particular area in which the ship may trade, and any restrictions which the Chief Executive Officer deems necessary to impose due to the condition of the ship or its equipment; and
means a person from the Authority or recognised organisations that holds the prescribed maritime documents issued in accordance with section 24 of the Act certifying them to provide the tests, inspections or the survey, audit, or certification of ships, maritime equipment or products; and
means the gross tonnage of the ship.