On July 14, 2017, the Fiji Revenue & Customs Authority published a Notice on the 1% Transitional Tax which is part of tax reforms that repealed the Tax on Dividends after 29 June 2017. The Notice sets out details on the 1% Transitional Tax:

• The 1% Transitional Tax will not apply to Dividends Paid from 2016 and from future Profits.
• The 1% Transitional Tax still applies to 2014 and 2015 undi…