- Last Updated on 23 October 2013
The Fiji Tax Tribunal is a subordinate Court to the Tax Court.
The Tribunal has jurisdiction —
- to review a reviewable decision relating to a tax assessment or tax law, and
- exercise any other function or jurisdiction conferred to the Tribunal under Tax Administration Decree 2009 or any other written law.
These written laws include the Tax Administration Decree; the Gambling Turnover Tax Decree;the Hotel Turnover Tax Act; the Income Tax Act; the Land Sales Act; the Value Added Tax Decree; andany other Act, Decree or Promulgation (other than the customs and excise legislation) under which a tax or levy is imposed if responsibility for the general administration of the tax or levy is imposed on the CEO.
The Tribunal has power —
- to adjudicate on matters within its jurisdiction relating to disputes up to $50,000; and
- to determine claims where the amount in dispute exceeds $50,000 if both parties consent to the Tribunal’s Jurisdiction.
- to determine any decision relating to the registration or cancellation of registration of a Tax Agent.