- Laws of Fiji

Last Updated: 1 April 2022

[IT 126] Filing of Capital Gains Tax return126

126

(1) A person disposing of a capital asset must file a Capital Gains Tax return within one month after the disposal of the capital asset, except for disposal of capital asset under section 67(1)(c) and Division 8A of Part 2.

[subs (1) am Act 29 of 2022 s 4, effective 1 August 2022]

(2) A Capital Gains Tax return must be in the approved form and filed in the prescribed manner.