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High Court Tax/Vat

By virtue of section 90 of the Tax Administration Decree 2009, a Tax Court has been established as a Division of the High Court.
The High Court Rules apply to proceedings before the Tax Court.

The Jurisdiction of the Tax Court as provided under section 91(1) of the Tax Administration Decree 2009 are as follows:

  • to hear and determine appeals conferred upon it under the Tax Administration Decree 2009 or any other law.
  • to hear and determine all actions.
  • to hear and determine questions of law referred to it by the Tax Tribunal.
  • to hear and determine matters transferred to it under section 88(2) of the Tax Administration Decree.
  • to hear and determine applications for leave to have matters before the Tax Tribunal transferred to the High Court under section 88(3) of the Tax Administration Decree.
  • to order compliance with the Tax Administration Decree.
  • to exercise other functions and powers as are conferred on it by the Tax Administration Decree or any other written law.

 

Media Release

Keynote Address by Chief Justice Anthony Gates
at the Opening of the Fiji Law Society's Convention
"Fundamentals of Private Practice" 25th September 2015,
Novotel, Suva

Click here to view/download the speech.