Sugar Brokerage Tax Act

Jurisdiction: Mauritius
Citation: Act 63 of 1973
Date: 30 June 2017
Language: English
Type: Legislation
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Mauritius

Sugar Brokerage Tax Act

Act 63 of 1973

Commenced on 24 December 1973
[This is the version of this document at 30 June 2017.]

1. Short title

This Act may be cited as the Sugar Brokerage Tax Act.

2. Sugar brokerage tax

(1)Every broker shall pay a tax equivalent to 15 per cent of the amount received by him—

(a)as shipping commission in respect of sugar exported from Mauritius; or

(b)as brokerage in respect of sugar consigned to him by a miller or a miller-planter.

(2)The Mauritius Sugar Syndicate shall, on behalf of every broker and without incurring any liability to any other person, pay the tax specified in subsection (1) to the Accountant-General, at such time and in such manner as the Minister to whom responsibility for the subject of agriculture is assigned may direct.

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History of this document

30 June 2017 this version

Consolidation

24 December 1973

Commenced