Last Updated: 1 August 2022

[IT 10,050]  Savings and transitional for companies listed on the South Pacific Stock Exchange 10 

10
(1) The tax rate of 10% applies to a company listed on the South Pacific Stock Exchange until the end of the company’s 7th tax year from the date of listing.
(2) The tax rate of 20% applies to a company from the company’s tax year 2023, provided that the company has been listed on the South Pacific Stock Exchange for 7 or more tax years.

[reg 10 insrt LN 93 of 2022 reg 2, effective 1 August 2022]