{"ActId":0,"CurrentPage":2,"EndPage":2,"Query":"departure tax passenger","Results":[{"ActId":3099,"FileName":"vol911541000.htm","Html":"

[ADT 6] Emergencies6 

Where an aircraft lands at an airport within Fiji because of an emergency the tax imposed by section 3 is not payable in respect of the later departure of a passenger arriving in that aircraft whether he or she leaves on the same aircraft or not or whether he or she leaves the airport or not.
","LegalId":"LOF_LOF.VOL9.SGM_LOF.CAP201B.ADAFJ86.S6","ParentSection":[{"LegalId":"LOF_LOF.VOL9.SGM_LOF.CAP201B.ADAFJ86.BODY","ParentId":"","Title":"AIRPORT DEPARTURE TAX ACT 1986"}],"Text":"[ADT 6] Emergencies6 Where an aircraft lands at an airport within Fiji because of an emergency the tax imposed by section 3 is not payable in respect of the later departure of a passenger arriving in that aircraft whether he or she leaves on the same aircraft or not or whether he or she leaves the airport or not.","Title":"[ADT 6] s 6 Emergencies"},{"ActId":3099,"FileName":"vol911541000.htm","Html":"

[ADT 3] Airport departure tax3 

Subject to this Act, any passenger embarking on an aircraft at any airport within Fiji for a destination outside Fiji must pay a tax of\u2014

[s 3 am Act 19 of 1994 s 2, effective 1 October 1994; Act 16 of 1999 s 70, effective 12 April 1999; Promulgation 13 of 2007 s 2, effective 1 May 2007; Promulgation 37 of 2008 s 2, effective 1 January 2009; Decree 37 of 2010 s 2, effective 2 July 2010; Decree 12 of 2012 s 2, effective 1 January 2012; Decree 32 of 2013 s 2, effective 1 January 2014; Act 19 of 2020 s 2, effective 1 August 2020; Act 10 of 2023 s 2, effective 1 August 2023; Act 10 of 2024 s 2, effective 1 August 2024]

","LegalId":"LOF_LOF.VOL9.SGM_LOF.CAP201B.ADAFJ86.S3","ParentSection":[{"LegalId":"LOF_LOF.VOL9.SGM_LOF.CAP201B.ADAFJ86.BODY","ParentId":"","Title":"AIRPORT DEPARTURE TAX ACT 1986"}],"Text":"[ADT 3] Airport departure tax3 Subject to this Act, any passenger embarking on an aircraft at any airport within Fiji for a destination outside Fiji must pay a tax of\u2014 (a)$170 from 1 August 2024; and (b)$200 from 1 August 2025.[s 3 am Act 19 of 1994 s 2, effective 1 October 1994; Act 16 of 1999 s 70, effective 12 April 1999; Promulgation 13 of 2007 s 2, effective 1 May 2007; Promulgation 37 of 2008 s 2, effective 1 January 2009; Decree 37 of 2010 s 2, effective 2 July 2010; Decree 12 of 2012 s 2, effective 1 January 2012; Decree 32 of 2013 s 2, effective 1 January 2014; Act 19 of 2020 s 2, effective 1 August 2020; Act 10 of 2023 s 2, effective 1 August 2023; Act 10 of 2024 s 2, effective 1 August 2024]","Title":"[ADT 3] s 3 Airport departure tax"},{"ActId":3101,"FileName":"vol911561000.htm","Html":"

[ADT 10,035] Transitional7 

(1) Any passenger who pays airport departure tax before 1 August 2024 is subject to the tax of $140.
(2) Any passenger who pays airport departure tax on or after 1 August 2024 but before 1 August 2025 is subject to the tax of $170.
(3) Any passenger who pays airport departure tax on or after 1 August 2025 is subject to the tax of $200.

[reg 7 subst LN 43 of 2024 reg 3, effective 1 August 2024]

","LegalId":"LOF_LOF.VOL9.SGM_LOF.CAP201B.ADRFJ86.REG7","ParentSection":[{"LegalId":"LOF_LOF.VOL9.SGM_LOF.CAP201B.ADRFJ86.BODY","ParentId":"LOF_LOF.VOL9.SGM_LOF.CAP201B.ADAFJ86.BODY","Title":"AIRPORT DEPARTURE TAX REGULATIONS 1986"},{"LegalId":"LOF_LOF.VOL9.SGM_LOF.CAP201B.ADAFJ86.BODY","ParentId":"","Title":"AIRPORT DEPARTURE TAX ACT 1986"}],"Text":"[ADT 10,035] Transitional7  (1) Any passenger who pays airport departure tax before 1 August 2024 is subject to the tax of $140. (2) Any passenger who pays airport departure tax on or after 1 August 2024 but before 1 August 2025 is subject to the tax of $170. (3) Any passenger who pays airport departure tax on or after 1 August 2025 is subject to the tax of $200.[reg 7 subst LN 43 of 2024 reg 3, effective 1 August 2024]","Title":"[ADT 10,035] reg 7 Transitional"},{"ActId":3101,"FileName":"vol911561000.htm","Html":"

[ADT 10,010] Interpretation2 

In these Regulations, unless the context otherwise requires\u2014
authorised person

means a person performing a duty or service relating to the collection of tax by the order or with the concurrence of the Service;

[def am Act 38 of 2017 s 7, effective 1 August 2017; LN 64 of 2023 reg 2, effective 1 August 2023]

passenger

means a passenger embarking on an aircraft at any airport within Fiji for a destination outside Fiji; and

Service

means the Fiji Revenue and Customs Service established under the Fiji Revenue and Customs Service Act 1998;

[def subst LN 136 of 2010 reg 2, effective 1 January 2011; am Decree 18 of 2011 s 4, effective 1 March 2011; Act 38 of 2017 s 7, effective 1 August 2017]

tax

means tax imposed by the Airport Departure Tax Act 1986.

[def am LN 64 of 2023 reg 2, effective 1 August 2023]

","LegalId":"LOF_LOF.VOL9.SGM_LOF.CAP201B.ADRFJ86.REG2","ParentSection":[{"LegalId":"LOF_LOF.VOL9.SGM_LOF.CAP201B.ADRFJ86.BODY","ParentId":"LOF_LOF.VOL9.SGM_LOF.CAP201B.ADAFJ86.BODY","Title":"AIRPORT DEPARTURE TAX REGULATIONS 1986"},{"LegalId":"LOF_LOF.VOL9.SGM_LOF.CAP201B.ADAFJ86.BODY","ParentId":"","Title":"AIRPORT DEPARTURE TAX ACT 1986"}],"Text":"[ADT 10,010] Interpretation2 In these Regulations, unless the context otherwise requires\u2014 authorised personmeans a person performing a duty or service relating to the collection of tax by the order or with the concurrence of the Service;[def am Act 38 of 2017 s 7, effective 1 August 2017; LN 64 of 2023 reg 2, effective 1 August 2023] passengermeans a passenger embarking on an aircraft at any airport within Fiji for a destination outside Fiji; and Servicemeans the Fiji Revenue and Customs Service established under the Fiji Revenue and Customs Service Act 1998;[def subst LN 136 of 2010 reg 2, effective 1 January 2011; am Decree 18 of 2011 s 4, effective 1 March 2011; Act 38 of 2017 s 7, effective 1 August 2017] taxmeans tax imposed by the Airport Departure Tax Act 1986.[def am LN 64 of 2023 reg 2, effective 1 August 2023]","Title":"[ADT 10,010] reg 2 Interpretation"}],"SearchFor":"All","StartPage":1,"TotalItems":9,"TotalPages":2}