Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697753516665.pdf (Fiji)
BILL NO.

5 OF 2020 A BILL FOR AN ACT TO AMEND THE STAMP DUTIES ACT 1920 ENACTED by the Parliament of the Republic of Fiji— 1.—(1) This Act may be cited as the Stamp Duties (COVID-19 Response) (Amendment) Short title and commencement Act 2020.

(2) This Act comes into force on 1 April 2020.

Schedule amended 2.
The Stamp Duties Act 1920 is amended in Part 2 of the Schedule after paragraph (30) by inserting the following new paragraph— “(31) In the period commencing on and from 1 April 2020 to 31 December 2020— (a) any mortgage, except the transfer or assignment of a mortgage and, for the avoidance of doubt, where stamp duty payable on any other instrument is as per the like duty for a mortgage, the exemption in this subparagraph does not apply to such instrument; and (b) any air waybill for any goods, merchandise or effects to be exported from Fiji.”.
2 Office of the Attorney-General Suvavou House Suva March 2020 STAMP DUTIES (COVID-19 RESPONSE) (AMENDMENT) BILL 2020 – ––––––– EXPLANATORY NOTE (This note is not part of the Bill and is intended only to indicate its general effect) 1.0 1.1 2.0 2.1 2.2 3.0 3.1 BACKGROUND The Stamp Duties (COVID-19 Response) (Amendment) Bill 2020 (‘Bill’) seeks to amend the Stamp Duties Act 1920 (‘Act’).

CLAUSES Clause 1 of the Bill provides for the short title and commencement.
If passed by Parliament, the amending legislation will come into force on 1 April 2020.

Clause 2 of the Bill amends Part 2 of the Schedule to the Act to provide an exemption for stamp duty payable on mortgages and air waybills in the period commencing on and from 1 April 2020 to 31 December 2020.

MINISTERIAL RESPONSIBILITY The Act comes under the responsibility of the Minister responsible for finance.
A. SAYED-KHAIYUM Attorney-General Price: 52c A. BAHADUR, SERENDIB INVESTMENT PTE LTD, (Government Printer), Suva, Fiji – 2020 5/A/20—170 Official Printer Since 2019