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Sugar Brokerage Tax Act

Act 63 of 1973

Sugar Brokerage Tax Act
This is the latest version of this Act.
Citation
Act 63 of 1973
Date
30 June 2017
Language
English
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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.

History of this document

30 June 2017 this version
Consolidation
24 December 1973
Commenced
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