Income Tax Act

Principal Legislation:

• Income Tax Act 2007

• Income Tax (Amendment) Act 2008

• Income Tax (Amendment) Act 2010

• Miscellaneous Amendments (Privy Council) Act 2010

• Income Tax (Amendment) Act (No.2) 2013

• Income Tax (Amendment) Act (No. 3) 2013

• Income Tax (Amendment) Act 2015

• Income Tax (Amendment) Act (No. 2) 2015

Subsidiary Legislation:

• Income Tax Regulations 2008

• Income Tax (Amendment) Regulations 2013

• Income Tax (Amendment) Regulations 2014

• Income Tax (Amendment) Order 2017

 Consumption Tax Act

Principal Legislation:

• Consumption Tax Act 2003

• Consumption Tax (Amendment) Act 2005

• Consumption Tax (Amendment) Act 2007

• Miscellaneous Amendments (Privy Council) Act 2010

Subsidiary Legislation:

• Consumption Tax Regulations 2005

• Consumption Tax Order (Exempt and Zero rated imports and supplies) 2005

• Consumption Tax Order 2011

• Consumption Tax Order 2013

• Consumption Tax (Amendment) Regulations 2013

• Consumption Tax (Amendment) Regulations 2016

Revenue Services Administration Act

Principal Legislation:

• Revenue Services Administration Act 2021   /  Lao ki hono Pule'i 'o e Ngaahi Ngaue Tanaki Pa'anga Hu Mai 2021

• Revenue Services Administration Act 2002

• Revenue Services Administration (Amendment) Act 2003

• Revenue Services Administration (Amendment) Act 2007

• Revenue Services Administration(Amendment) Act 2008

• Revenue Services Administration (Amendment) Act 2010

• Revenue Services Administration (Amendment) Act 2013

• Revenue Services Administration (Amendment) Act (No. 2) 2013

• Revenue Services Administration (Amendment) Act (No. 3) 2013

Subsidiary Legislation:

• Revenue Services Administration (Electronic Sales Register System) Regulations 2022

• Revenue Services Administration Regulations 2021    /      Ngaahi Tu'utu'u ni ki hono Pule'i 'o e Ngaahi Ngaue Tanaki Pa'anga Hu Mai 2021

• Revenue Services Administration Regulations 2003

• Revenue Services Administration (Amendment) Regulations 2006

• Revenue Administration (Amendment) Regulations 2013

• Revenue Services Administration (Amendment) Regulations 2015

• Pacific Games 2019 Taxation Incentives Act 2017

Please note: Main legislations published, for further legislations contact: cst@revenue.gov.to