There is some opposition in Niue to a new consumption tax bill that's to be presented in the country's Assembly later this week.
Niue's Government wants to bring in a tax on goods and services set at 12 point five percent.
In addition it would lower import duties and income tax as it moves to comply with regional trade agreement requirements.
An Opposition MP, Terry Coe, says he will join other MPs and members of the public who oppose the tax change.
"My concern is the speed of which they are pushing this bill through without consultation with the public. They are going around now but that doesn't give people enough time to comment to their parliamentarians to action in the house."
Terry Coe says the consumption tax will harm low income earners, because they will not benefit from the income tax cuts.
Mr Coe says he will ask for the bill to be deferred.
