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Statutes of Newfoundland and Labrador 2016


CHAPTER 21

AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT NO. 3

(Assented to June 7, 2016)

Analysis


        1.   S.51 Amdt.
Tax levied

        2.   S. 56 Amdt.
Tax

        3.   Commencement


Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:

SNL2009 cR-15.01 as amended

        1. Paragraphs 51(1)(c), (d) and (e) of the Revenue Administration Act are repealed and the following substituted:

             (c)  on diesel fuel grade of gasoline, a tax of $0.215 per litre;

             (d)  on gasoline for use in an aircraft, a tax of $0.025 per litre; and

             (e)  on all other grades of gasoline, a tax of $0.33 per litre.

 

        2. Subsection 56(1) of the Act is amended by deleting the reference "paragraph 51(1)(e)" and substituting the reference "paragraph 51(1)(c)".

Commencement

        3. (1) Section 1 of this Act is considered to have come into force on June 2, 2016.

             (2)  Section 2 of this Act is considered to have come into force on May 28, 2009.