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{\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16197234 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
HIGH COURT OF THE COOK ISLANDS
\par HELD AT RAROTONGA
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12400067 {\fs24\lang2057\langfe5129\langnp2057\insrsid12400067\charrsid211816 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16197234 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 (C}{\fs24\lang2057\langfe5129\langnp2057\insrsid2966387\charrsid211816 ivil}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  D}{\fs24\lang2057\langfe5129\langnp2057\insrsid2966387\charrsid211816 ivision}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 )}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12400067 {\fs24\lang2057\langfe5129\langnp2057\insrsid12400067\charrsid211816 O.A. 3/98
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12400067 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 IN THE MATTE}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 R
 of the Declaratory J}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 u}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 dg}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 ments Act}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  1994
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2966387 {\fs24\lang2057\langfe5129\langnp2057\insrsid2966387\charrsid2325800 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16197234 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 AND
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2966387 {\fs24\lang2057\langfe5129\langnp2057\insrsid2966387\charrsid2325800 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12400067 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 IN THE MATTER of the Income Tax Act 1997
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid2325800 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12400067 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 AN APPLICATION}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 to determine the true meaning and interpretation}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2966387\charrsid211816  }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 of Section}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 201 of the Income Tax Act 1997

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3110503 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 AN APPLICATION}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid3551870\charrsid211816  }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 made by EWAN FRANCIS SMITH}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2966387\charrsid211816  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 of Rarotonga}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid2966387\charrsid211816  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Company Director.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2966387\charrsid211816 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Applicant
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par Cou}{\fs24\lang2057\langfe5129\langnp2057\insrsid4466757\charrsid211816 nsel: }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 T.}{\fs24\lang2057\langfe5129\langnp2057\insrsid16069910\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 P. Arnold for Applicant
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 M.}{\fs24\lang2057\langfe5129\langnp2057\insrsid16069910\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 C.}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  Mi}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 tchell for Collector}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 of Inland Revenue
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\fs24\lang2057\langfe5129\langnp2057\insrsid1320326\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4466757\charrsid211816 Judgment: }{\fs24\lang2057\langfe5129\langnp2057\insrsid2966387\charrsid211816 26 April 1999}{\fs24\lang2057\langfe5129\langnp2057\insrsid1320326\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16197234 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 JUDGMENT OF QUILLIAM }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid211816\charrsid211816 C.J.}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par This is an application}{\fs24\lang2057\langfe5129\langnp2057\insrsid65812\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 under the Declaratory Judgments Act 1994 for declaratory orders as to the powers}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 of the Collector of Inland Revenue in the case of per}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 ons about to leave the Cook Islands.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Under recent legislation the proper title of the person charged with the responsibility for the collection of income tax in the Cook Islands is the Treasurer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 of the Revenue Management Division of the Ministry of Finance and Economic Management.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 That person's previous designation was Collector of Inland Revenue and for convenience I refer
 to him in this judgment as "the Collect}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 or".}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 The proceedings arise out of the action of the Collector in January 1998 in notifying the Applicant that}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 he would not be issued with a clearance certificate e}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 n}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 abling him to leave }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 the country unless his outstand}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 ing tax had been}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  paid in full by 31 March 1998. }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
The present application is not intended to resolve any question which has arisen or exists in respect of the Applicant himself, but is designed to obtain clarification of the powers of the Collector in the is
suing or withholding of a tax clearance for persons intending to leave the}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 country t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 emporarily. }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
I do not, therefore, make further reference to the Applicant's personal situation, but acknowledge that the affidavit he has filed establishes him as a person entitled to make the application.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 It is necessary to set out the relevant parts of the application.}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 It seeks "...declaratory or}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 d}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
ers determining questions as to the construction of Section 201 of the Income Tax Act 1997, and specifically:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 "1. Does section 201, on its true construction, allow the Collector:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 a. To "arb}{\fs24\lang2057\langfe5129\langnp2057\insrsid1859704\charrsid211816 
itrarily detain" (as that expre}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 ssion is used in Article 65 of the Constitution) a person in the Cook Islands?
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 b. to detain a person in the Cook Islands upon grounds which are arbitrary or unreasonable?
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 2. Is section 201, on its true construction, intended to have any application to a person whose }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 bsence from the Cook Islands is of a temporary nature only? If not
 is the onus upon that person to demonstrate that he or she is departing temporarily or on the Collector to demonstrate otherwise?
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 3}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 .}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  If section 201 does have application to a person whose absence from the Cook Islands is of a temporary nature only, does the provision,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  on its true construction, give}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  the Collect}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 r a power to require the giving}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 of security}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  for the return of}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  that perso}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
n before such person leaves the C}{\fs24\lang2057\langfe5129\langnp2057\insrsid12531092\charrsid211816 ook Islands?}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 4. Is the Collector entitled to reject as a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 dequate security for the return of a }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 person}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 to}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Cook}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Islands, such security as would be considered adequate}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 by the High Court, if it were given in civ}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 il}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
 or criminal proceedings in the High Court for the purposes of securing the return of a person to the Cook Islands?
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
5. Is the Collector entitled to reject security for the return of a person to the Cook Islands, regardless of its adequacy, and instead refuse to allow a}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 person to leave the Cook Islands until tax is paid in full?
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 6. If the answer to question 5 is in the affirmative,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 is the Collector, in exercising the discretion vested in him under section 201 entitled to impose a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 requirement "across the board" that all taxpayers (regardles}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 s of means or other relevant cir}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 cumstances) must settle tax arrears within a period of, say,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 six months?
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 7. Is the Collector, in imposing any policy}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  r}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 equirement as to the settlement of arrears entitled}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  t}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 o give p}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 referential treatment to members }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 of parliament,}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
cabinet ministers, or other members of legislative or executive Government (in each case whether past or present)?
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
8. If the answer to question 5 is in the affirmative, is the Collector, in exercising the discretion vested in him under secti}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 on 205 (sic) entitled to disreg}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 ard any or all of the following:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 (a) the duration of that person}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 's }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 abse}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 n}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 ce from}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 the Cook Islands?
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 (b) the purpose for which that perso}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 n}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  travels overseas?
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
(c) the absence of any probable (or) actual cause on his part for believing that the person leaves the Cook Island with intent}{\fs24\lang2057\langfe5129\langnp2057\insrsid12531092\charrsid211816  to evade payment of tax owing?}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 (d) the situation in the Cook Islands of assets belonging to that person of a s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 rt and nature to be taken in execution under the recover}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 y provisions of the Income Tax }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Act 1996?
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 (e) the absence of any reasonable grounds on his part for believing that the absence of t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 hat person from}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  the Cook Islands will delay or}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }
{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 hinder the exercise by him of t}{\fs24\lang2057\langfe5129\langnp2057\insrsid8856752\charrsid211816 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
e enforcement provisions of the Income Tax Act 1996 against t}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 at perso}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 n}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 ?
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
9. If the answer to question 5 is in the affirmative, may the Collector, in the exercise of his discretion, require that a person agree }{\fs24\lang2057\langfe5129\langnp2057\insrsid13056885\charrsid211816 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  as a precondition}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 to the issue of a certificate 
}{\fs24\lang2057\langfe5129\langnp2057\insrsid13056885\charrsid211816 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  to make payments in a manner or at a rate more onerous than the High }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 Court could itself require if}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  the}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 amount outstanding were a judgment debt and the person concerned were brought before the Court under the provisions o}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
f Cook Islands law provid}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 ing for examination of a judgment debtor?"
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 The relevant parts of s.}{\fs24\lang2057\langfe5129\langnp2057\insrsid10976116\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 201 of the
 Income Tax Act 1997 provide:
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12019688 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 "201.}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Payment of income tax by persons leavin}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 g}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
 the Cook Islands}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13056885\charrsid211816 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 (1) Upon the application of any person }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 about to }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
leave the Cook Islands, if the Collector is satisfied }{\fs24\lang2057\langfe5129\langnp2057\insrsid13056885\charrsid211816 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16197234 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \fi720\li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14951204 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 (a) that the}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
 person is not liable to pay an}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 y income tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid12746322\charrsid211816 ;}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  or

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16197234 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \fi720\li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14951204 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 (b) that all income tax payable by the person has been paid}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12746322\charrsid211816 ;}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16197234 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid14951204 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
(c) that satisfactory arrangements have been or will be made for the payment of all income tax that is or may become payable by the person,
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16197234 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14951204 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 the Collector shall issue a certificate to 
the effect that the person is not under any liability for income tax requiring to be discharged before the person leaves the Cook Islands.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14951204 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 (2) Every certificate under this section shall remain in force for such period or until such date as 
}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 m}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 ay be specified in that behalf in the certificate.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14951204 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
(3) No ticket or other authority to travel from the Cook Islands by any ship or aircraft shall be issued to or in respect of any person by the owner or charterer, or by any representative or employee of the o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 w}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
ner or charterer of the ship or aircraft, nor shall any person be permitted to sign on or be engaged as a member of the crew of any ship or aircraft leaving the Cook Islands, unless and until a certificate issued under this section in respect of that pers
on, and not expiring before the date of the departure of the ship or aircraft from the Cook Islands, is presented to the owner or charterer or to the representative or employ}{\fs24\lang2057\langfe5129\langnp2057\insrsid12746322\charrsid211816 
ee of the owner or charterer"}{\fs24\lang2057\langfe5129\langnp2057\insrsid10954437\charrsid211816 \'85}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Article 64 of the Constitution of the Cook Islands sets out provisions as to the "fundamental human rights and free}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
doms".}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Article 65 of the Constitution, so far as applicable, provides:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16197234 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
"65. (1) Subject to subclause (2) of this Article and to subclause (2) of Article 64 hereof, every enac}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
ment shall be so construed and applied as not to abr}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
gate, abridge, or infringe or to authorise the abrogation, abridgment, or infringement of any of the rights}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
or freedoms recognised and declared by subclause (1) of Article 64 hereof, and in pa}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 rticular no enactment shall be c}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
onstrued or applied so as to }{\fs24\lang2057\langfe5129\langnp2057\insrsid13056885\charrsid211816 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid12019688 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 (a) Authorise or effect the arbitrary detention, imprisonment}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3814605\charrsid211816 , or exile of any person\'85}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16197234 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
(2) Every enactment, and every provision thereof shall be deemed remedial, whether its immediate purpose}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 is to dire
ct the doing of anything that}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 the enacting authority deems to be for t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13843477\charrsid211816 he public good, or to prevent or}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  punish the doing of anything it deems contrary to the public good,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 and acc}{\fs24\lang2057\langfe5129\langnp2057\insrsid13401917\charrsid211816 ordingly shall receive such fair}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  large, and liberal construction and interpretation as will best ensure the attainment [of the object] of the enactment or provision thereof a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 c}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 cording }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 to its true intent, meaning and}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  spirit."
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Article 64 does not include any reference to the right of a person to leave the c}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 ountry, but on behalf of the A}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 pplicant referenc}{\fs24\lang2057\langfe5129\langnp2057\insrsid16197234\charrsid211816 e was made to the International}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
 Covenant on}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
Civil and Political Rights which, on 28 December 1978, New Zealand ratified on behalf of the Cook Islands. Article 12 of that Covenant provides:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14951204 {\fs24\lang2057\langfe5129\langnp2057\insrsid13843477\charrsid211816 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid12746322\charrsid211816 (i) }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Eve}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 ry}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
one lawfully within the territory of a State shall,}{\fs24\lang2057\langfe5129\langnp2057\insrsid14951204\charrsid211816  within that territory have the }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
right to liberty of movement and freedom to choose his residence,
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14951204 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 (ii) Everyone shall be free to leave any country, including his own,
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14951204 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 (iii)}{\fs24\lang2057\langfe5129\langnp2057\insrsid16197234\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 The above}{\fs24\lang2057\langfe5129\langnp2057\insrsid13056885\charrsid211816 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 mentioned rights sha
ll not be subject to any restrictions except those which are provided by law, are necessary to protect}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 natio}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14951204\charrsid211816 nal security, public order (ordr}{\fs24\lang2057\langfe5129\langnp2057\insrsid13453326\charrsid211816 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
 public), public health or morals or the rights and freedoms of others, and are consistent with the oth}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 er rights recognised in the pre}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 sent Covenant,
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14951204 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 (iv) No one shall be arbitrarily deprived of the right to enter his own country."
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par That Covenant }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 has not been enacted as part of the }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 l}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 aw of}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  the Cook Islands and so has no legislative effec}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid14951204\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 There are severa}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 l}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  legislativ}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 e provisions which make it}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  an offence to leave}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }
{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 e country }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13056885\charrsid211816 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  e.g. while a maintenance order is in force, or in the case of absconding debtors.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14951204\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 If s.}{\fs24\lang2057\langfe5129\langnp2057\insrsid13453326\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 201 is not }{\i\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 ultra vires}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
 then it would provide a further exception to the Covenant in accordance with Article 12 (iii)}{\fs24\lang2057\langfe5129\langnp2057\insrsid14951204\charrsid211816 .
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 The real question for present purposes is the interpretation to be given to s.}{\fs24\lang2057\langfe5129\langnp2057\insrsid13453326\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 201.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par I now de}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 al with the questions asked in the application.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 1. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Arbitrary detention}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 .
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 This question can be shortly answered. There can be no suggestion that the words of s.}{\fs24\lang2057\langfe5129\langnp2057\insrsid13453326\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 201 entitle the Collector to detain a person arbitrarily, or indeed to}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 act arbitrarily in any other way.}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
Section 201 authorises the Collector to withhold a tax certificate where he is "satisfied" that certain circumstances, as specified in the section,}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 exist.}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 It follows that the Collector must have}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 exercised his judgment a}{\fs24\lang2057\langfe5129\langnp2057\insrsid13843477\charrsid211816 
s to the existence or otherwise}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  of certain basic facts.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 It must be said at once that it is not contended on behalf of the Collector that there is any right of arbitrary detention or of any oth}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 er arbitrary action conferred by }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 s. }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 201. }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Whether or }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 not in a particular case it}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
 can be said that the Collector has indeed acted arbitrarily will be a matter to be determined on the facts of that case and could be the subject of an application to the Court }{\fs24\lang2057\langfe5129\langnp2057\insrsid7935229\charrsid211816 f}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 or one of the prerogative writs, but certainly there is no general right of arbitrary action or decision conferred by the section.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 The answer to both parts of this question must be in}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  the negative.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 2. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Temporary absence}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4862143\charrsid211816 .}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 It is acknowledged on behalf of the Applicant that the wording of s.}{\fs24\lang2057\langfe5129\langnp2057\insrsid13453326\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 201 (1) must encompass persons leaving the Cook Islan}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 ds either permanently or tempor}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 arily.}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
It is contended, however, that an intention to leave only temporarily will be of relevance in deter}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 m}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 n}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 ing whether the Collector was in a particular case justified in concluding that he was not satisfied that "satisfact
ory arrangements have been or will be made for the payment of all income tax..."
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 I think it is clear that this question must be answered in the affirmative.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 3. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Security for return.}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Section 201 does not contain any explicit reference to the giving of security. It requires only that the Collecto}{\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 
r should be satisfied that }{\fs24\lang2057\langfe5129\langnp2057\insrsid4862143\charrsid211816 arrangements have been or will be made }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 for the payment of income tax}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14253446\charrsid211816 . }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Plainly, there may in particular cases be ci}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 r}
{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 cu}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 m}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 stances which will }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 prom}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 p}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 t }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 th}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 e Collector to remain u}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 nsati}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 fied}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 until some security i}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  given, but there is}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816  no suggestion}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  that this will be a normal requirement.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 It must also be observed that the Collector is required to be satisfied that arrangements have been or will be made for the payment of tax, and not that the person wi
ll return. If there is doubt as to the in}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 tention to return then presum}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
ably that will affect the nature of the arrangement which will satisfy the Collector.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Having regard to the form in which this question is asked the answer must be in the negative.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 4. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Ade}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 q}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 ua}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 cy}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  of security}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4862143\charrsid211816 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
The adequacy of any security or other arrangement which the Collector regards as satisfying him is not a matter which can be answered in the abstract. It is, of course, always open to a person who has been refused a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
certificate to apply to the High Court for one of the prerogative writs, but the adequacy of any arrangement which should be accept}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 able to the Collector cannot be }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 determined in advance by reference to what the High Court may in a particular case decide.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 No answer is required to this question.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 5}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Rejection of security}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4862143\charrsid211816 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 It is self}{\fs24\lang2057\langfe5129\langnp2057\insrsid4862143\charrsid211816 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
evident that the Collector may not reject security which is offered regardless of its adequacy.}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
Whether this has occurred}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 in any case would be a matter for the Court to decide in appropriate proceedings.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 The answer to this question must be in the negative.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 6. In view of the negative answer to question 5 th}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 s question does not require an answer.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 7. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Preferential treatment}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4862143\charrsid211816 .}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 It is clear that s. 201 does not in any way g}{\fs24\lang2057\langfe5129\langnp2057\insrsid4862143\charrsid211816 ive the Collector the right, as}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  a matter of policy, to give preferential treatment to members of parliament, cabinet ministers or other members of the legislative or executive Government, past or present.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Subsection (7) gives to the Minister (and not to the Collector) the power by public notice to declare tha}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  "a person or class of per}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 sons is not under a liability }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 or income tax requiring to be discharged before the person or class of persons leaves the Cook Islands."}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 This, }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 however, is not a power exercis}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 ab
le by the Collector and cannot affect his issuing or withholding certificate. If a person or class of persons has been declared not to be liable for income tax then it is difficult to believe that the Collector could deci}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 de not to issue a certificate.}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 The answer to this question must be in the negative.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par 8. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Matters}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816  properly }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 taken}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 into accou}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 n}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 t}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4862143\charrsid211816 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 In view of }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 the neg}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
ative answer to question 5 this question does not }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 require }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 an answer. However, it should be observed that }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 the Coll}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 ector will not be entitled to disregard any relevant }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 matter }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 including any of those listed in paras.}{\fs24\lang2057\langfe5129\langnp2057\insrsid4862143\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 (a) to (e) of }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 quest}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 ion 8.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 9. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Acceleration of tax payment}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9185160\charrsid211816 .}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 As the answer to question 5}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
was in the negative this question does not require an answer}{\fs24\lang2057\langfe5129\langnp2057\insrsid4862143\charrsid211816 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  It must be said, however,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
that the requirement of the Collector as to the time or rate of payment of tax by a person proposing to leave the country will in all cases be subject to review by the High Court if it is considered that the Collector has acted unfairly
 or without jurisdiction.
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4862143\charrsid211816 This question could not be answered in the abstract.
\par 
\par I think I should add a brief further comment.
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 Reference has been made in submissions }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 to Hansard reports of statements made at}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  the time of the}{\fs24\lang2057\langfe5129\langnp2057\insrsid4862143\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 pass}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4862143\charrsid211816 ing}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816  of the Income Tax Act 1972.}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  Section 216}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 of}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 that Act i}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid5405030\charrsid211816  in the same }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9185160\charrsid211816 terms as s. 201}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  of the 1997 Act. Comments were made in Parliament as to the purpose of the section.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4862143\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 The interpretation of the statute must, however, depend, if it can, on the words of the statute itself}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5405030\charrsid211816 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  As there does not appear to be any ambiguity}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 in the words of s.}{\fs24\lang2057\langfe5129\langnp2057\insrsid13453326\charrsid211816  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
201, the Hansard reports are not available as an aid to construction}{\fs24\lang2057\langfe5129\langnp2057\insrsid5405030\charrsid211816 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15357876\charrsid211816 
\par }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 SUMMARY}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5405030\charrsid211816 .}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 I answer the questions in the}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816  application as follows:}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 1}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 . No.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9185160\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 2. Yes.}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9185160\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid12746322\charrsid211816 3. No.}{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9185160\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 4. No answer required.}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9185160\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 5. No.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9185160\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 6. No answer required.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9185160\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 7. No.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9185160\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 8. No answer required.}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9185160\charrsid211816 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2325800 {\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 9. No answer required.}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13056885 {\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9402643\charrsid211816 The ques}{\fs24\lang2057\langfe5129\langnp2057\insrsid13778792\charrsid211816 tion of costs will be reserved.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13453326\charrsid211816 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13453326 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid12916454 QUILLIAM C.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13453326\charrsid211816 J.
\par }}