- Laws of Fiji

Last Updated: 1 September 2022

[COMC 21,085] Interpretation2

(1) In this Order, unless the context otherwise requires—

delivery cost: means the cost incurred in the delivery of goods to a retailer’s or re-wholesaler’s premises;

manufacturing: means the conversion of unfinished products into finished products by means of manual labour or machinery;

offer: includes exposing, displaying or keeping goods for sale by retail;

package

means—

(a)the outermost receptacle, container or wrapper in which any price controlled item is encased, covered, enclosed, contained or packaged for the purpose of sale by retail; or
(b)if for retail sale there is provided a transparent outer cover or wrapper enclosing or covering a receptacle, container or wrapper, the receptacle, container or wrapper that is enclosed or covered;

price controlled item: means an item specified in the Schedule;

related entity

means any of the following—

(a)a director or a member of a Corporation that engages in a wholesale or re-wholesale trade;
(b)a relative, spouse or de-facto partner of a director or member under paragraph (a);
(c)a relative of a spouse or de-facto partner of a director or member under paragraph (a);
(d)a Corporation that is related to the Corporation under paragraph (a);
(e)a beneficiary under a trust of which the Corporation in paragraph (a) is or has at any time been a trustee;
(f)a relative, spouse or de-facto partner of such beneficiary;
(g)a relative of a spouse or de-facto partner of such beneficiary;
(h)a Corporation, one of whose directors is also a director of the Corporation under paragraph (a); or
(i)a trustee of a trust under which a person is a beneficiary, where the person is a related entity of the first mentioned body because of any other application of this definition;

re-wholesaler: means any person who purchases goods from a wholesaler for resale to a consumer;

total into-store cost for pricing: means the cost calculated in accordance with the formula and provision as determined by the Commission;

trader: means any person who in connection with any business carried on by that person, sells, has sold, or proposes to sell any good, or who supplies or carries on any service; and

VAT: means Value Added Tax.

(2) A reference in this Order to the cost to a trader of any good or service includes any delivery cost properly incurred by the trader and not otherwise included in the calculation of the cost and is a reference to the lesser of the following—

(a)the cost to the trader, as evidenced by the invoice for the transaction; or
(b)the cost which would probably have been incurred for the provision of the same goods and services under similar conditions in the ordinary course of business, had the goods or services been obtained from an independent person usually engaged in the business of providing those goods or services.

(3) In the case of an importer of goods into Fiji, the total into-store cost for pricing formula applies whether or not the importer takes physical possession of the goods.

(4) For the purposes of this Order, goods are deemed to be sold when possession of the goods has been taken by the purchaser and not otherwise.

(5)

[para (5) rep LN 135 of 2022 O 2, effective 1 September 2022]