1865 – 1873
The first tax that is recorded by Ronald Derrick in his book ‘A History of Fiji’ (1950) was imposed by individual chiefs in the General Assembly established inLevuka in 1865. According to Derrick, 12 chiefs exercised power over Fiji in 1860, of which 8 were located along the coast of Viti Levu. Of these, 7 signed an agreement in Levuka on 8th May 1865 constituting themselves a General Assembly who would meet annually to discuss and decide on the affairs of Fiji. Click here to read more.
1959 – 1972
The Cession of Fiji to Great Britain on 10 October 1874 meant that Fiji now came under the protection of the Queen of Britain. Thus a proper government was established along with the necessary measures taken to abolish the callous practices which had arisen due to the breakdown of Cakobau’s government. Click here to read more.
1985 – 2001
The Inland Revenue Department continued to administer the Income Tax, Land Sales, Hotel Turnover, Estate and Gift Duties and Turnover Tax Acts. By 2001 after the merge of the Inland Revenue and the Customs and Excise Departments in 1999, the list of legislations increased to include the Customs Act 1986, Customs Tariff Act 1986, Excise Act 1986, Merchandise Marks Act (Cap 241), Value Added Tax Decree 1991 and the Wreck and Salvage Act (Cap 198). Click here to read more.