Water Resource Tax (Budget Amendment) Act 2023 (No. 11 of 2023). Country/Territory Fiji Document type Legislation Date 2023 Source FAO, FAOLEX Long titleAn Act to amend the Water Resource Tax Act 2008. Subject Water Keyword Water charges Water abstraction Groundwater Potable water Geographical area Asia and the Pacific, Melanesia, Oceania, Small Island Developing States, South Pacific Abstract This Act amends the Water Resource Act in section 2 to add a definition of "Water Extraction and Bottling Business". Section 5(1) of the Principal Act is deleted and replaced with— “(1) Subject to the provisions of this Act, a tax at the rate or rates prescribed by regulations made under this Act shall be levied upon the extraction of all water by a Water Extraction and Bottling Business regardless of how the water is used.” Full text English References - Legislation Amends Water Resource Tax Promulgation 2008 (No. 30 of 2008). Legislation | Fiji | 2010 Keyword: Water charges, Water abstraction, Groundwater, Potable water Source: FAO, FAOLEX