Niue's controversial consumer tax has been stalled for the second time in a year.
The Niue Consumption Tax bill, which was introduced in the Assembly by Premier Toke Talagi, places a 12.5 percent tax on all goods and services.
As part of a tax review lower income tax rates will also have to be passed by the Assembly.
However the Assembly has voted to refer the proposed legislation to its Bills Committee to allow for comment from the private sector and residents.
The Bill was initially presented to the Assembly late last year but was soundly rejected by the Assembly on that occasion.