- Laws of Fiji

Last Updated: 1 April 2022

Subject to this Act, the tax imposed under sections 9, 10, and 11 on a person is a final tax on the income in respect of which it is imposed and—

(a)the income is not included in gross income in computing the chargeable income of the person for any tax year;
(b)no deduction is allowed under this Act in computing the chargeable income of the person for any tax year for any expenditure or loss incurred by the person in deriving the income;
(c)the amount on which tax is imposed under section 9, 10 or 11 is not reduced by a deduction allowed under this Act including for any loss carried forward; and
(d)the tax payable by the person under section 9, 10 or 11 is not reduced by any tax credits allowed under this Act.