- Laws of Fiji

Last Updated: 1 August 2024

33A

(1) Notwithstanding section 34 of the Financial Management Act 2004, the CEO may reinstate a bad debt that has been written off.

(2) The CEO may reinstate such bad debts in subsection (1), if the—

(a)CEO is satisfied that the debt is economically viable to recover; or
(b)taxpayer is financially capable of repaying the debt in full or instalments over an agreed period of time.

(3) The CEO may reinstate the tax liability at any time for a taxpayer who knowingly absconds to avoid the payment of the reinstated bad debt.

[s 33A insrt Act 18 of 2015 s 5, effective 1 January 2016]