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The Laws of Fiji
Last Updated: 1 August 2024

[TAA 74] Due date for documents and tax payments74 

74
If the due date for—
  • (a)filing a tax return, application, notice or other document;
  • (b)the payment of tax; or
  • (c)taking any other action under a tax law,
is a Saturday, Sunday or public holiday, the due date is—
  • (i)subject to paragraph (ii), the last working day before the due date; or
  • (ii)where filing, payment or any other action taken under paragraph (a), (b) or (c) is done electronically, the actual due date.

[s 74 am Decree 69 of 2010 s 6, effective 1 January 2011; Act 8 of 2019 s 9, effective 1 August 2019]