Meta Data
Draft: 
No
Revision of previous policy?: 
No
Draft Year: 
1989
Effective Start Year: 
1990
Scope: 
National
Document Type: 
Act
Economic Sector: 
Transport, Multi-Sector
Energy Types: 
Oil
Issued by: 
Attorney General of Samoa
Overall Summary: 
Section 53 (1) of the Act imposes a levy of WST 0.05 per imperial gallon of motor spirit and other fuel imported into Samoa.
Pricing
Energy taxation: 
A levy of 5 sene per imperial gallon is imposed [...] is to be collected by and paid to the Controller of Customs as agent for the Corporation upon all motor spirit or other fuel which is ordinarily used for the purpose of providing propulsion to a specified conveyance and which is: (a) imported into Samoa; or (b) entered therein for home consumption.
Governance
National policy structure: 
AN ACT to consolidate and amend the Accident Compensation Act 1978 and its amendments and to continue to make provision for general safety and the prevention of accidents; for the rehabilitation and compensation of workers who suffer personal injury by accident arising out of and in the course of their employment or who contract certain occupational diseases and of persons who in Samoa suffer personal injury by an accident occurring in connection with the use of certain types of conveyances; and for the compensation of certain dependants of those workers and persons where death results from the injury.