[FIE 2] Interpretation2
- Company
means International Golf Partners Pty Limited, a company incorporated in Australia and established by PGA Australia with other commercial partners for the purpose of organising the Fiji International Event in Fiji;
- Fiji International Event
means an international golf tournament organised from the commencement of this Act until 31 December 2018 as part of PGA Tour and sanctioned by PGA Australia, and organised by PGA Australia or the Company;
- Income Tax
has the same meaning as in the Income Tax Act;
- Income Tax Act
means the Income Tax Act 2015;
[def am Act 31 of 2016 s 76, effective 1 December 2016]
- Minister
means the Attorney-General and the Minister responsible for public enterprise and tourism;
- non-resident
has the same meaning as in the Income Tax Act;
- Non-resident Miscellaneous Withholding Tax
has the same meaning as in the Income Tax Act;
- PGA Australia
means the Professional Golfers Association of Australia Limited, a company incorporated in Australia;
- PGA Tour
means the series of golf tournaments conducted by PGA Australia;
- Royalty Withholding Tax
has the same meaning as in the Income Tax Act;
- Service Turnover Tax
[def rep Act 17 of 2020 s 4 and Sch, effective 1 August 2020]
- Social Responsibility Tax
has the same meaning as in the Income Tax Act; and
- Value Added Tax
has the same meaning as in the Value Added Tax Act 1991.
The Laws of Fiji