Land Sales Act.

Section 3 provides for a land sales tax to be charged on the net profit of dealings in land. Section 5 defines exemptions. No non-resident or any person acting as his agent shall without the prior consent in writing of the Minister responsible for land matters make any contract to purchase or to take on lease any land, provided that nothing contained in this subsection shall operate to require such consent or prevent a non-resident from making any such contract if the land together with any other land in Fiji of such non-resident does not exceed in the aggregate an area of one acre. No appeal shall lie against a decision by the Minister responsible for land matters made under this section. The requirements shall not apply to dealings in native land, as defined by the Native Land Trust Act, or to the original grant of any lease or licence by the Native Land Trust Board.