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Tax Newsletter: Mid-Term Budget Review

11 September 2020

Tax Newsletter Mid TermBudget Review 202
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The Minister of Finance and Economic Development presented his Mid-Term Fiscal policy review in which he made policy amendments contained in Finance (No.1) ACT, 2020 published on 16 July 2020. The Act makes changes to the Finance Act [Chapter 23:04], the Income Tax Act [Chapter 23:06], the Capital Gains Tax Act [Chapter 23:01] and the Customs and Excise Act [Chapter 23:02].

The Minister also makes various proposals to the economic and fiscal policies and these shall be intended to come into effect on 1 August 2020 unless specifically mentioned otherwise. In more detail, the individual clauses of the Act are provided as attached.

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