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New SIGs Page

TitleSIG NumberRelevant SectionsEffective Period
SIG on Advance Payment of TaxSIG 2020-29[Section 110] Advance Payments of Tax1st August 2020 - present
SIG on Advance Payment of Tax (COVID 19) [Withdrawn]SIG 2018-08 [Section 110] Advance Payments of Tax, [Section 110A] Advance payments of tax during coronavirus disease (COVID-19) pandemic1st April 2020 - 31st July 2020
TitleSIG NumberRelevant SectionsEffective Period 
SIG on Income Tax – Anti AvoidanceSIG 2018-03[Section 102] Tax avoidance schemes22nd June 2018 - present
SIG on Advance Payment of Tax (COVID 19) [Withdrawn]SIG 2018-08 [Section 110] Advance Payments of Tax, [Section 110A] Advance payments of tax during coronavirus disease (COVID-19) pandemic1st April 2020 - 31st July 2020
TitleSIG NumberRelevant SectionsEffective Period
SIG on 2017 Income Tax Assessment for Resident IndividualsSIG 2018-06 Regulation 4 of ncome Tax (Rates of Tax and Levies) (Amendments) Regulations 2018. [Section 15] Employment Income]14th June 2018 - present
SIG on ITA and ECAL Assessment following 2020-2021 National BudgetSIG 2020-45Income Tax (Rates of Tax and Levies) Regulations 20161st August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Exemption on Disposal of Capital Assets by Trustees or BeneficiariesSIG 2020-18[Section 67](1)(h) Exempt capital gains14th August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on CooperativesSIG 2020-19Part 2 of Income Tax (Exempt Income) Regulations 201631st July 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Disposal of Real Property Outside of Taxable ActivitySIG 2020-31[Section 17] Business income, [Section 18] Property income, [Section 65] Imposition of Capital Gains Tax, [Section 66] Capital gain, [Section 67] Exempt capital gains, [Section 84] Disposal, [Section 85] Cost, [Section 86] Consideration, [Section 87] Deferral of recognition of gain or loss1st August 2020 - present
SIG on Disposal of Real Property Outside of Taxable Activity [Withdrawn]SIG 2019-11[Section 17] Business income, [Section 18] Property income, [Section 65] Imposition of Capital Gains Tax, [Section 66] Capital gain, [Section 67] Exempt capital gains, [Section 84] Disposal, [Section 85] Cost, [Section 86] Consideration, [Section 87] Deferral of recognition of gain or loss20th May 2019 - 31st July 2020
TitleSIG NumberRelevant SectionsEffective Period
SIG on Employer FNPF ContributionSIG 2020-24Section 15] Employment income, [Section 23] Contribution to an approved fund or Fiji National Provident Fund, Part 6 of Income Tax (Exempt Income) Regulations 20161st August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Foreign Tax CreditSIG 2019-12[Section 60] Foreign tax credit20th May 2019 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Fringe Benefits Tax on Meals or RefreshmentsSIG 2019-09[Section 71] Exempt fringe benefits, [Section 77] Meal or refreshment fringe benefit3rd May 2019 - present
SIG on Fringe Benefit Tax on Private ExpenditureSIG 2020-17[Section 79] Private Expenditure Fringe Benefit16th June 2020 - present
SIG on Fringe Benefit Tax on Property Fringe BenefitSIG 2020-21[Section 80] Property fringe benefit31st July 2020 - present
SIG on Motor Vehicle Fringe BenefitsSIG 2020-22[Section 78] Motor vehicle fringe benefit14th August 2020 - present
SIG on Fringe Benefit Tax on Housing Fringe Benefit and Household Personnel Fringe Benefits SIG 2020-23[Section 74] Household personnel fringe benefit1st August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Export Income DeductionsSIG 2020-06[Section 25](8) Industry incentives1st August 2019 - present
SIG on Employment Taxation Scheme (COVID 19)SIG 2020-07Income Tax (Employment Incentives) Regulations 20161st August 2019 - present
SIG on Employment Incentives Regulations 2016  – [ Withdrawn ]SIG 2019-05Income Tax (Employment Incentives) Regulations 20168th March 2019 - 31st March 2020
SIG on Manufacture of Pharmaceutical Products Investment Package 2019SIG 2020-01Income Tax (Manufacture of Pharmaceutical Products Investment Package) Regulations 20191st August 2019 - present
SIG on Retirement Village Incentives Regulations 2019SIG 2020-02Income Tax (Retirement Village Incentives) Regulations 20191st August 2019 - present
SIG on Warehouse Construction Incentives Regulation 2019SIG 2020-03Income Tax (Warehouse Construction Incentives) Regulations 20191st August 2019 - present
SIG on Hotel Investment Incentives (COVID-19)SIG 2020-10Income Tax (Hotel Investment Incentives) Regulations 20161st April 2020 - present
SIG on Residential Housing Package IncentivesSIG 2020-15Income Tax (Residential Housing Development Package) Regulations 201616th June 2020 - present
SIG on Income Tax (Modernisation of Buildings Incentives) 2018 SIG 2020-25Income Tax (Modernisation of Buildings Incentives) Regulations 20181st August 2019 - present
SIG on Government Building Investment Incentive RegulationsSIG 2020-46Income Tax (Government Building Investment Incentives) Regulations 20201st August 2020 - present
SIG on Other Incentives RegulationsSIG 2020-47Income Tax (Other Incentives) Regulations 20181st August 2020 - present
SIG on Medical Investment IncentivesSIG 2021-04Income Tax (Medical Investment Incentives) Regulations 20161st August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Loss Carried ForwardSIG 2019-22[Section 30] Loss carried forward1st August 2019 - present
SIG on Offsetting of Business LossesSIG 2020-14[Section 125A] Withholding tax not as a final tax1st April 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on 2018/2019 National Budget AmendmentsSIG 2018-22Refer to SIG15th August 2018 - present
SIG on COVID-19 Budget AmendmentsSIG 2020-09Refer to SIG1st April 2020 - present
SIG on 2020/2021 National Budget AmendmentsSIG 2020-28Refer to SIG1st August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Income Tax – Residency for IndividualsSIG 2018-32[Section 6] Resident individual21st September 2018 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Redundancy PaymentSIG 2019-13[Section 2] Interpretation, [Section 15] Employment income, Income Tax (Rates of Tax and Levies) Regulations 2016, Income Tax (Exempt Income) Regulation 20161st May 2019 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Stamp Duties Act, Income Tax Act & VAT Act – Concessions available to Small and Micro EnterpriseSIG 2018-14 Part 9, Paragraph 4 of Income Tax (Exempt Income) Regulation, 201616th July 2018 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Substituted and Transitional Tax YearSIG 2019-06[Section 36] Substituted tax year27th March 2019 - present
TitleSIG NumberRelevant SectionsEffective Period 
SIG on Re-organisationSIG 2020-32[Section 88] Re-organisations1st August 2020 - present
SIG on Corporate-Re-organisation [Withdrawn]SIG 2020-16[Section 88] Corporate re-organisations16th June 2020 to 31st July 2020
TitleSIG NumberRelevant SectionsEffective Period
SIG on Thin CaptilisationSIG 2020-30[Section 62] Thin capitalisation1st August 2020 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Taxation of TrustsSIG 2019-07Division 9, Subdivision 3 Trusts25th March 2019 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Unidentified DepositsSIG 2019-14[Section 14] Income included in gross income10th July 2019 - present
TitleSIG NumberRelevant SectionsEffective Period
SIG on Witholding of Tax from Commissions and Other Payments made under a Contract for ServiceSIG 2019-20[Section 114] Withholding of Tax from Commissions and Other Payments for Services, [Section 118] Failure to pay tax withheld, [Section 119] Recovery of withholding tax, [Section 120] Tax Withholding Certificate1st August 2019 - present
SIG on Certificate Of Exemption Provisional TaxSIG 2020-13Income Tax (Collection of Provisional Tax) Regulations 201616th July 2020 - present

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