Environmental and Climate Adaptation Levy Act, 2018 (Fiji)

The Fiji Environmental Adaptation Levy Act of 2018 amends the 2015 legislation (as amended in 2017) by qualifying the term "prescribed services," which are subject to the Environmental and Climate Adaptation Levy, to cover only those where the annual gross turnover for the provision of such service exceeds $1.25 million. Moreover, the definition of an accountable person required to register is likewise amended to refer to a person who has reasonable grounds to believe that his or her annual gross turnover will exceed $1.25 million. The rate of the levy on plastic bags is also increased from $0.10c to $0.20 per bag.