{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch37\stshfloch37\stshfhich37\stshfbi0\deflang1033\deflangfe1033\themelang5129\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial;}
{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial;}{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\f38\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\f39\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Segoe UI;}{\f42\fbidi \fswiss\fcharset0\fprq2 Univers{\*\falt Arial};}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f302\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f303\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f305\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f306\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f307\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f308\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f309\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f310\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f312\fbidi \fswiss\fcharset238\fprq2 Arial CE;}{\f313\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}
{\f315\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f316\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f317\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}{\f318\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}
{\f319\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f320\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f312\fbidi \fswiss\fcharset238\fprq2 Arial CE;}{\f313\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}
{\f315\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f316\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f317\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}{\f318\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}
{\f319\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f320\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f672\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f673\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\f675\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f676\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f679\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\f680\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}
{\f682\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f683\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\f685\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\f686\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\f689\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f690\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\f692\fbidi \fswiss\fcharset238\fprq2 Segoe UI CE;}{\f693\fbidi \fswiss\fcharset204\fprq2 Segoe UI Cyr;}
{\f695\fbidi \fswiss\fcharset161\fprq2 Segoe UI Greek;}{\f696\fbidi \fswiss\fcharset162\fprq2 Segoe UI Tur;}{\f698\fbidi \fswiss\fcharset178\fprq2 Segoe UI (Arabic);}{\f699\fbidi \fswiss\fcharset186\fprq2 Segoe UI Baltic;}
{\f700\fbidi \fswiss\fcharset163\fprq2 Segoe UI (Vietnamese);}{\f722\fbidi \fswiss\fcharset238\fprq2 Univers CE{\*\falt Arial};}{\f726\fbidi \fswiss\fcharset162\fprq2 Univers Tur{\*\falt Arial};}
{\f729\fbidi \fswiss\fcharset186\fprq2 Univers Baltic{\*\falt Arial};}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}
{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;
\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;\red90\green90\blue90;\red79\green129\blue189;
\red33\green88\blue104;}{\*\defchp \lang5129\langfe5129\loch\af37\hich\af37\dbch\af37\langnp5129\langfenp5129 }{\*\defpap \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{
\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f42\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \snext0 \sqformat \spriority0 \styrsid3742035 
Normal;}{\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\f38\fs32\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 \sbasedon0 \snext0 \slink15 \sqformat \spriority9 \styrsid862997 heading 1;}{\s2\qj \li0\ri0\sb240\sa60\sl360\slmult1
\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af0\afs28\alang1025 \ltrch\fcs0 \b\i\f38\fs28\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 
\sbasedon0 \snext0 \slink16 \sqformat \spriority9 \styrsid862997 heading 2;}{\s3\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs26\alang1025 
\ltrch\fcs0 \b\f38\fs26\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \sbasedon0 \snext0 \slink17 \sqformat \spriority9 \styrsid862997 heading 3;}{\s4\qj \li0\ri0\sb240\sa60\sl360\slmult1
\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel3\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 \b\f42\fs28\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 
\sbasedon0 \snext0 \slink18 \sqformat \spriority9 \styrsid862997 heading 4;}{\s5\qj \li0\ri0\sb240\sa60\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel4\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af0\afs26\alang1025 
\ltrch\fcs0 \b\i\f42\fs26\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \sbasedon0 \snext0 \slink19 \sqformat \spriority9 \styrsid862997 heading 5;}{\s6\qj \li0\ri0\sb240\sa60\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel5\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs22\alang1025 \ltrch\fcs0 \b\f42\fs22\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 
\sbasedon0 \snext0 \slink20 \sqformat \spriority9 \styrsid862997 heading 6;}{\s7\qj \li0\ri0\sb240\sa60\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel6\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f42\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \sbasedon0 \snext0 \slink21 \sqformat \spriority9 \styrsid862997 heading 7;}{\s8\qj \li0\ri0\sb240\sa60\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel7\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ai\af0\afs20\alang1025 \ltrch\fcs0 \i\f42\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 
\sbasedon0 \snext0 \slink22 \sqformat \spriority9 \styrsid862997 heading 8;}{\s9\qj \li0\ri0\sb240\sa60\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel8\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f38\fs22\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \sbasedon0 \snext0 \slink23 \sqformat \spriority9 \styrsid862997 heading 9;}{\*\cs10 \additive \ssemihidden \sunhideused \spriority1 Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv 
\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe5129\loch\f37\hich\af37\dbch\af37\cgrid\langnp5129\langfenp5129 \snext11 \ssemihidden \sunhideused 
Normal Table;}{\*\cs15 \additive \rtlch\fcs1 \ab\af0\afs32 \ltrch\fcs0 \b\f38\fs32\kerning32 \sbasedon10 \slink1 \slocked \spriority9 \styrsid862997 Heading 1 Char;}{\*\cs16 \additive \rtlch\fcs1 \ab\ai\af0\afs28 \ltrch\fcs0 \b\i\f38\fs28 
\sbasedon10 \slink2 \slocked \ssemihidden \spriority9 \styrsid862997 Heading 2 Char;}{\*\cs17 \additive \rtlch\fcs1 \ab\af0\afs26 \ltrch\fcs0 \b\f38\fs26 \sbasedon10 \slink3 \slocked \ssemihidden \spriority9 \styrsid862997 Heading 3 Char;}{\*\cs18 
\additive \rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28 \sbasedon10 \slink4 \slocked \ssemihidden \spriority9 \styrsid862997 Heading 4 Char;}{\*\cs19 \additive \rtlch\fcs1 \ab\ai\af0\afs26 \ltrch\fcs0 \b\i\fs26 
\sbasedon10 \slink5 \slocked \ssemihidden \spriority9 \styrsid862997 Heading 5 Char;}{\*\cs20 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b \sbasedon10 \slink6 \slocked \ssemihidden \spriority9 \styrsid862997 Heading 6 Char;}{\*\cs21 \additive \rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24 \sbasedon10 \slink7 \slocked \ssemihidden \spriority9 \styrsid862997 Heading 7 Char;}{\*\cs22 \additive \rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24 \sbasedon10 \slink8 \slocked \ssemihidden \spriority9 \styrsid862997 
Heading 8 Char;}{\*\cs23 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \f38 \sbasedon10 \slink9 \slocked \ssemihidden \spriority9 \styrsid862997 Heading 9 Char;}{\s24\qc \li0\ri0\sb240\sa60\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 \b\f38\fs32\lang2057\langfe5129\kerning28\cgrid\langnp2057\langfenp5129 
\sbasedon0 \snext0 \slink25 \sqformat \spriority10 \styrsid862997 Title;}{\*\cs25 \additive \rtlch\fcs1 \ab\af0\afs32 \ltrch\fcs0 \b\f38\fs32\kerning28 \sbasedon10 \slink24 \slocked \spriority10 \styrsid862997 Title Char;}{
\s26\qc \li0\ri0\sa60\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f38\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 
\sbasedon0 \snext0 \slink27 \sqformat \spriority11 \styrsid862997 Subtitle;}{\*\cs27 \additive \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f38\fs24 \sbasedon10 \slink26 \slocked \spriority11 \styrsid862997 Subtitle Char;}{\*\cs28 \additive \rtlch\fcs1 \ab\af0 
\ltrch\fcs0 \b \sbasedon10 \sqformat \spriority22 \styrsid862997 Strong;}{\*\cs29 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \b\i\f37 \sbasedon10 \sqformat \spriority20 \styrsid862997 Emphasis;}{\s30\qj \li0\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs32\alang1025 \ltrch\fcs0 \f42\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \sbasedon0 \snext30 \sqformat \spriority1 \styrsid862997 No Spacing;}{
\s31\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\contextualspace \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f42\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 
\sbasedon0 \snext31 \sqformat \spriority34 \styrsid862997 List Paragraph;}{\s32\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\i\f42\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \sbasedon0 \snext0 \slink33 \sqformat \spriority29 \styrsid862997 Quote;}{\*\cs33 \additive \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24 \sbasedon10 \slink32 \slocked \spriority29 \styrsid862997 
Quote Char;}{\s34\qj \li720\ri720\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 
\sbasedon0 \snext0 \slink35 \sqformat \spriority30 \styrsid862997 Intense Quote;}{\*\cs35 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\fs24 \sbasedon10 \slink34 \slocked \spriority30 \styrsid862997 Intense Quote Char;}{\*\cs36 \additive \i\cf17 
\sqformat \spriority19 \styrsid862997 Subtle Emphasis;}{\*\cs37 \additive \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\ul \sbasedon10 \sqformat \spriority21 \styrsid862997 Intense Emphasis;}{\*\cs38 \additive \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul 
\sbasedon10 \sqformat \spriority31 \styrsid862997 Subtle Reference;}{\*\cs39 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\ul \sbasedon10 \sqformat \spriority32 \styrsid862997 Intense Reference;}{\*\cs40 \additive \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\i\f38\fs24 \sbasedon10 \sqformat \spriority33 \styrsid862997 Book Title;}{\s41\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\f38\fs32\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 \sbasedon1 \snext0 \sqformat \spriority39 \styrsid862997 TOC Heading;}{\s42\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
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\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\ltrrow\trowd \irow0\irowband0\lastrow \ltrrow
\ts11\trgaph56\trleft0\trkeep\trftsWidth3\trwWidth8683\trftsWidthB3\trpaddl56\trpaddr56\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid13398036\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth5443\clshdrawnil \cellx5443\clvertalb\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3240\clshdrawnil \cellx8683\pard\plain \ltrpar\s53\ql \li0\ri0\widctlpar\noline\intbl
\tqc\tx4320\tqr\tx8640\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13398036 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\fs22\insrsid5444065\charrsid5444065 IN THE HIGH COURT OF THE COOK ISLANDS
\par HELD AT RAROTONGA
\par (CRIMINAL DIVISION)\cell }\pard\plain \ltrpar\qr \li0\ri0\sl360\slmult1\widctlpar\noline\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13398036 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f42\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid5444065\charrsid5444065 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs22\insrsid5444065\charrsid5444065  \cell }\pard\plain \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f42\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5444065\charrsid5444065 
\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trgaph56\trleft0\trkeep\trftsWidth3\trwWidth8683\trftsWidthB3\trpaddl56\trpaddr56\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid13398036\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5443\clshdrawnil \cellx5443\clvertalb\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3240\clshdrawnil \cellx8683\row }\pard \ltrpar
\qr \li0\ri0\widctlpar\noline\tqr\tx8306\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14443357 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid5444065\charrsid5444065 CR}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\f0\fs22\cgrid0\insrsid9388399  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid5444065\charrsid5444065 N}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid531444 {\*\bkmkstart cri}{\*\bkmkend cri}O\rquote s }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\f0\fs22\cgrid0\insrsid12794902 49}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid5839407 5}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid531444 -}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid5839407 50}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid12794902 2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid9388399 /16}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid10707650  \line 503-504/16
\par 507-512/16}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid5444065 
\par }\pard \ltrpar\qr \li0\ri0\sl360\slmult1\widctlpar\noline\tqr\tx8306\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5444065 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs22\cgrid0\insrsid5444065\charrsid5444065 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs22\insrsid5444065\charrsid5444065 
\par }\pard\plain \ltrpar\s46\qc \fi-1418\li1418\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid531444 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs22\insrsid13568576 COLLECTOR OF REVENUE}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs22\cf19\insrsid12794902\charrsid5444065 
\par }\pard \ltrpar\s46\qc \fi-1418\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid5444065 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs22\insrsid5444065\charrsid5444065 
\par }\pard \ltrpar\s46\qc \fi-1418\li1418\ri0\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid5444065 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs22\insrsid5444065\charrsid5444065 v
\par }\pard \ltrpar\s46\qc \fi-1418\li1418\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid5444065 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs22\insrsid5444065\charrsid5444065 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs22\insrsid10290393 TAV}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs22\insrsid12794902  LIMITED}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs22\insrsid6894924 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs22\insrsid10707650 and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs22\insrsid14443357 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs22\insrsid10707650 ELLENA }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs22\insrsid10290393 TAV}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs22\insrsid10707650 IONI
\par }\pard \ltrpar\s46\ql \fi-1418\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid5444065 {\rtlch\fcs1 \af1\afs24 \ltrch\fcs0 \f1\fs22\insrsid5444065 
\par }\pard\plain \ltrpar\s45\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13315956 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\caps\fs24\lang1024\langfe1024\cgrid\noproof\langnp5129\langfenp5129 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3742035\charrsid1912580 
\par }\pard\plain \ltrpar\s47\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6374115 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\caps\fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid3742035\charrsid1912580 
\par }\pard\plain \ltrpar\s46\ql \fi-2098\li0\ri0\widctlpar\tx2098\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3742035 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid3742035\charrsid1912580 
\par }\pard \ltrpar\s46\ql \fi-1418\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid5007818 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5007818\charrsid1912580 Date}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1867036\charrsid1912580 :\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12799207 15 March 2017}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3742035\charrsid1912580 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5007818\charrsid1912580 
\par }\pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5444065 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f42\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\insrsid5007818\charrsid1912580 Counsel:\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid15343160 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid12794902 r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid15343160  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\insrsid5444065 A Mills for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid13568576 the Collector }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid5007818 
\par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5516582 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid5516582 \tab \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid14443357 Mr }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\insrsid5839407 D McNair }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid5444065 for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid13568576 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid5444065 Defendant}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\insrsid9115729 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid5516582\charrsid1912580 
\par \ltrrow}\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid852000\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth9039\clshdrawnil \cellx9039\pard\plain \ltrpar\s44\qc \li0\ri0\widctlpar\intbl\brdrt\brdrs\brdrw10\brsp240 \brdrb\brdrs\brdrw10\brsp240 
\tx5103\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12799207 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\cgrid\noproof\langnp5129\langfenp5129 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16408337 
SENTENCING NOTES}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16408337\charrsid860864  OF }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16408337 HUGH WILLIAMS, CJ}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6173129\charrsid10560016 \cell }\pard\plain \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f42\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3742035\charrsid1912580 
\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid852000\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr
\brdrtbl \cltxlrtb\clftsWidth3\clwWidth9039\clshdrawnil \cellx9039\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16516907 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f0\fs16\cf6\insrsid14443357\charrsid11615755 [}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs16\cf6\insrsid16408337\charrsid11615755 11:31:12}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs16\cf6\insrsid14758194\charrsid11615755 ]}{\rtlch\fcs1 \af0\afs22 
\ltrch\fcs0 \f0\fs16\cf6\insrsid3742035\charrsid11615755 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid13568576 \hich\af0\dbch\af0\loch\f0 [1]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid6235350 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13568576 Th}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid16408337 is is a sentencing in relation to a number of charg}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13568576 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337 s brought by the Collector of Revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10290393 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337 irst against }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid16408337  Limited }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 (\'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 \'94) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337 
and secondly against Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337 ioni, the sole director of the company for aiding and abetting.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid16408337 \hich\af0\dbch\af0\loch\f0 [2]\tab}The eight charges against }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid16408337  are that the company knowingly applied or permitted PAYE deductions to be made for purposes other than payment to the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 Collector}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid16408337  of Revenue.  The charges are 495
/16 for one month in 2006; 496/16 for 8 months in 2007; 497/16 for 9 months in 2008; 498/16 for 10 months in 2009; 499/16 for 3 months in 2010; 500/16 for 8 months in 2011; 501/16 for 6 months in 2012; and finally 502/16 for 4 months in 2015.  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 They}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337  total 48 monthly defaults over the period from 2006 to 2015.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid16408337 \hich\af0\dbch\af0\loch\f0 [3]\tab}The maximum penalty on those charges is 12 months in jail \endash 
 which is obviously inappropriate \endash  or a $10,000 fine or both.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid16408337 \hich\af0\dbch\af0\loch\f0 [4]\tab}Of those eight charges, seven are representative covering a number of months in 
the particular year.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid16408337 \hich\af0\dbch\af0\loch\f0 [5]\tab}The information}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11615755 s}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid16408337  against Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337 ioni personally are for aiding and abetting }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 T}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid5077967 av}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337  in applying or permitting PAYE deductions to be used other than for payment to the Collector.  Initially}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11615755 ,}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid16408337  Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337 ioni entered pleas of not guilty to those charges}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 ,}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid16408337  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337 y contrast with the company which pleaded guilty on 21 July 2016.  However}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid17921 ,}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337  on 10 March}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid17921 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337  at what was intended to be the commencement of the trial against Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337 ioni, she vacated her plea and entered pleas of guilty.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid16408337 \hich\af0\dbch\af0\loch\f0 [6]\tab}The maximum penalty on the charg
es against her are a fine ranging between $500 as a minimum and $10,000.  The charges}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337  503/16 to 512/16}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 ,}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337  mirror the charges against the company with the one exception, that in 504/16 the charges relate only to 7 months in 2007, by contrast with the 8 months default on the part of the company in 496/16.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid16408337 \hich\af0\dbch\af0\loch\f0 [7]\tab}
At the commencement of the sentencing Ms Mills for the Crown applied to amend 504/16 to include the eighth month, November 2007.  Objection was raised and upheld, so there is a diss}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 ona}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid16408337 nce between }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 that pair}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337  o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337  charges.

\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid9594663 \hich\af0\dbch\af0\loch\f0 [8]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 
The facts are that the company was incorporated on 7 August 1987 by Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 
ioni who was then only about 19 years of age.  Since that time it has operated as a clothing manufacturer with a number of outlets}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 
 including stores and business overseas.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid9594663 \hich\af0\dbch\af0\loch\f0 [9]\tab}
The company was audited on 20 April 2015 and it was discovered that gross wages during the occasions mentioned in the Informations of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2236935 $}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 933}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid2236935 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 101.71 had been paid from which PAYE deductions of $64,406.06 had been made}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924  T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 here had been no payment of any part of that sum to the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 o}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 llector}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663  at that stage.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16408337 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid9594663 \hich\af0\dbch\af0\loch\f0 [10]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 
ioni was interviewed on at least two occasions relevant to these matters.  She accepted that it was she who signed the wage cheques and the PAYE returns and accepted that the company had failed in its legal obligation to pay its employees\rquote 
 PAYE deductions to the Collector saying that they had been used for net wages and for payment to creditors.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid9594663 \hich\af0\dbch\af0\loch\f0 [11]\tab}
In June 2016 she herself paid $4,481.76 towards the unpaid PAYE deductions thus reducing the core debt to $59,924.30.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid9594663 \hich\af0\dbch\af0\loch\f0 [12]\tab}Mr Forbes, a senior auditor for the Collector, in accordance with Justice Grice\rquote 
s direction}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2236935 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663  provided affidavits setting out, to the extent he was able to ascertain it, the financial position of the company.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid9594663 \hich\af0\dbch\af0\loch\f0 [13]\tab}It is unnecessary to record all the detail but Mr Forbes\rquote  affidavit shows that }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5077967 av}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663  owes tax of something over half a million dollars}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 .}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9594663  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924  It}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663  is paying $500 per fortnight towards that debt but the payments are insufficient to reduce the core amount.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid9594663 \hich\af0\dbch\af0\loch\f0 [14]\tab}Mr Forbes says that PAYE was paid late on three occ
asions in 2016 and there was a non-payment in March and the PAYE debt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1993582 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663  including the penalties and extra tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1993582 ,}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 
 now amounts to $168,055.47.  There is also turnover tax owing of nearly $20,000 for the period up to 2007 when that form of taxation was in force in the Cook Islands.  There is VAT owing of something over a quarter of a million dollars.  Since that time 
the company itself owes }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 tax of, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 apparently}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663  $67,563.55}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 Mr Forbes\rquote 
 opinion is that the company is probably trading while insolvent and that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 
t is likely that the Collector will again issue a notice against the company under s 218 of the Companies Act 1955 and follow that a winding}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 -}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 up petition.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid9594663 \hich\af0\dbch\af0\loch\f0 [15]\tab}
Mr Forbes has done the best he can with the information available to him to set out the company\rquote s position but Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 
ioni and the company have failed to comply with Justice Grice\rquote s direction}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663  at the end of last year, that they provide details of the company\rquote s and 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 h}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 
 personal financial position.  So that creates a difficulty in knowing what the financial position of the company and Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 
ioni might be, a difficulty compounded by the fact that neither has provided personal tax returns since 2010.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid8936679 \hich\af0\dbch\af0\loch\f0 [16]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936679 Mr Forbes also provide}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid6894924 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936679  information of the efforts that the Collector has made over the period since about the year 2000 to ensure that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 T}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid5077967 av}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936679  fully complie}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936679 
 with its taxation obligations.  Those efforts have included a number of interviews with Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936679 
ioni, a previous issue of a s 218 Notice, civil proceedings which resulted in settlement and a compromise agreement to meet the arrears \endash  an agreement which was not honoured \endash  and other efforts on the part of the Collector to ensure th
at the company met its statutory obligations.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9594663 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid8936679 \hich\af0\dbch\af0\loch\f0 [17]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936679 
For the Crown, Ms Mills makes the point that this is offending over a 10 year period which }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 must be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936679  accepted as being intentional as shown by the plea }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936679 guilty to a charge of knowingly diverting the PAYE deductions.  It is also }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2236935 
repetitive offending which has resulted in, what, in the Cook Islands, must be regarded as a large of sum of money not being paid.  That, she su}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 bmits, not only impacts on the G}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2236935 overnment\rquote s ability to provide the goods and services }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 it provides }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2236935 and implement its program}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 
me,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2236935  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2236935 ut it also jeopardises the position of each one of the company\rquote s employees}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid5130856  \endash  up to 26 at one stage \endash  in that their taxation position is imperilled and could }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 have }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5130856 be}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid6894924 en}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5130856  challenged by the Collector on the basis that they ha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5130856  not paid their tax.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2236935  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936679 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid6894924 \hich\af0\dbch\af0\loch\f0 [18]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 Naturally Ms}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5130856  Mills refers to an earlier }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11734440 decision}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5130856  of this }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 Court}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5130856 
, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid5130856\charrsid1993582 Collector of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5130856  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid5130856\charrsid1993582 Revenue v Coral Investments (2001) Limited & Others}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\i\super\insrsid8806271 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s51\qj \li0\ri0\sa80\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10707650 \rtlch\fcs1 
\af0\afs20\alang1025 \ltrch\fcs0 \f42\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid8806271\charrsid10707650 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8806271\charrsid10707650 
 Collector of Revenue v Coral Investments (2001) Limited & Others [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10707650\charrsid10707650 CRs 390-394/16, 400-404/16, 395-399/16, 405-409/16}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8806271\charrsid10707650 ]}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10707650\charrsid10707650 , 13 March 2017, Hugh Williams CJ}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5130856  which has some factual similarities with the present cases, although those currently under consideration 
are more serious than the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11734440 circumstances of the earlier matter.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5130856 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid11734440 \hich\af0\dbch\af0\loch\f0 [19]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11734440 Ms Mills relies on New Zealand authority }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid11734440\charrsid1993582 James}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\i\super\insrsid10707650 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s51\qj \li0\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f42\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid10707650\charrsid10707650 
\chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10707650\charrsid10707650  James v R [2010] NZCA 206, 13 May 2010  }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11734440  and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid11734440\charrsid1993582 Easton}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \cs52\i\super\insrsid10707650 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s51\qj \li0\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10707650 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \f42\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid10707650\charrsid10707650 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10707650\charrsid10707650 
 R v Easton [2013] NZCA 677, 19 December 2013}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10707650   }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11734440  to suggest that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11734440  in that country}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11734440 
 at least imprisonment would be regarded as a starting point for the imposition of penalties on matters such as these.  The New Zealand authority is of some interest but these and the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid11734440\charrsid1993582 
Coral Investments}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11734440  matter are the first time it seems when informations have been issued }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 for}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11734440 
 these offences in the Cook islands and accordingly there is a precedent value in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid11734440\charrsid1993582 Coral}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11734440  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid11734440\charrsid1993582 Investments}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11734440  and in this case, but less relevance should be accorded to the New Zealand position, at least at this stage of the jurisprudence.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid1993582 \hich\af0\dbch\af0\loch\f0 [20]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1993582 Mr McNa
ir for both defendants draws attention to the history of the matter.  He note}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1993582  that Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid1993582 ioni entered into business at a very young age and has been successful over the years despite the fact that she has no particular business training.  He submit}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 ted}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid1993582  that Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1993582 ioni\rquote 
s objective throughout the circumstances relevant to these charges has been to keep her employees on and to ensure that the 20-odd staff \endash  26 at some stages \endash  remained in employment. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11734440 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid1993582 \hich\af0\dbch\af0\loch\f0 [21]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1993582 
Mr McNair makes the point that payments for goods shipped overseas by }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5077967 av}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1993582 
 on occasions have been spasmodic or did not arrive and the cash flow for the business fluctuates \endash  all circumstances which one would accept as being }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6894924 part of }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1993582 the day to day vacillations of business.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8076032   Mr McNair makes the point that there is no
w a person full time employed by the company to deal with its accounts and financial matters.  He submits that the fines that should be imposed in this case should recognise the restricted economy of the Cook Islands}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12259325 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8076032  the need to maintain employment and the desirability of the fines not being such as would force }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5077967 av}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8076032  out of business.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1993582 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid8076032 \hich\af0\dbch\af0\loch\f0 [22]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8076032 Mr McNair submit}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12259325 ted}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8076032  that only a minimum fine should be imposed.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid8800265 \hich\af0\dbch\af0\loch\f0 [23]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8800265 Mr McNair also suggest}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12259325 ed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8800265  that there are no aggravating features in this matter bar the length and time over which the defaults have been occurring.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 H}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8800265 e put forward the suggestion that Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8800265 ioni was unaware of the details of the company\rquote 
s obligations despite the numerous interviews and enforcement actions taken by the Collector over the years and the discussions and 
agreements which have been reached between the parties.  However it takes no deep knowledge of tax to recognise that there is a fundamental difference between tax obligations arising from a company\rquote 
s trading and turnover by contrast with an obligation simply to deduct tax from employees\rquote  salaries and pass it on to the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 G}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8800265 overnment.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8076032 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid8800265 \hich\af0\dbch\af0\loch\f0 [24]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8800265 Mr McNair also submit}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12259325 ted}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8800265  that Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8800265 
ioni was unaware of the consequences of being late or not paying PAYE and that she was never told that the various tax obligations of the company and herself were not}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325  grouped}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8800265 .  That contrasts somewhat with the comment just made about the fundamental difference }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8800265 n the nature of the various tax obligations.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid8800265 \hich\af0\dbch\af0\loch\f0 [25]\tab}Mr McNair also submitted that a mitigating feature in this case should be inaction by the Col
lector over the years}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4130554 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8800265  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4130554  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8800265 he response to that must be that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4130554 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8800265  although this is the first time informations have been issued for failing to pay o}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12259325 ver}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8800265  PAYE}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4130554 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8800265  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4130554 t}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8800265 here have been numerous enforcement actions and numerous discussions by the Collector from which Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8800265 i
oni and the company could never have inferred that in some way their statutory tax obligations were not going to be enforced.  Indeed it would be beyond the power of the Collector not to enforce at least the core obligations.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid11557113 \hich\af0\dbch\af0\loch\f0 [26]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11557113 When on}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4130554 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11557113  comes to assess the appropriate amount of the fines to be imposed in these circumstances, there are a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2836370 
 number of aggravating features.  First, of course, is the number of offences and the fact that all bar the 2006 offences are brought representatively.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8800265 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid2836370 \hich\af0\dbch\af0\loch\f0 [27]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid12259325 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2836370 There are 48 different months over the period of about 10 years when}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 ,}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2836370  PAYE has not been paid o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 ver}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4130554 , a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2836370 
s a consequence of the deliberate decision to use the employees}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5077967 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2836370  money for other purposes.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325   }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid2836370 Also an aggravating feature is that there have been a significant number of efforts over the years by the Collector to ensure the company complied with its taxation obligations.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid16146648   }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid16146648 \hich\af0\dbch\af0\loch\f0 [28]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid6235350 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 Another feature that needs to be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5077967 weigh}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12259325 ed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648  is that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4130554 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648  as with the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid16146648\charrsid16146648 
Coral Investments}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648  matter, in a sense, the prosecution of Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 ioni is back to front in that she i
s charged with aiding and abetting the company to commit the offences.  That normally }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 results in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 secondary liability in criminal law, but here}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid4130554 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648  where she is the sole director}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4130554  \endash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 
 the person who ran the company, organised its financial affairs, signed the PAYE returns and dealt with the wages}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4130554  \endash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 
 she effectively becomes the principal offender and the company\rquote s liability }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 diminishes}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2836370 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid16146648 \hich\af0\dbch\af0\loch\f0 [29]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 
Turning to the mitigating factors, there are the pleas }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4130554 \endash  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 very}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4130554  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid16146648 early in the case of the company but very late in Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 ioni\rquote s case.  In her situation little discount can be given for the fact of he}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648  pleas.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid16146648 \hich\af0\dbch\af0\loch\f0 [30]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid8733790 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 
There is the desirability of not imposing fines at a level which is likely to jeopardise the future of the business but, as already mentioned, it is difficult to make any assessment in that regard, given the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12259325 dear}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 th of financial information concerning the company or Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 
ioni and the fact that there have been no tax returns filed for a number of years}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325  T}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid16146648 he implication may be that the company and Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 ioni are capable of meeting whate
ver fines are imposed although not too much reliance could be placed on such an implication.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid16146648 \hich\af0\dbch\af0\loch\f0 [31]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid6235350 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 
A further factor is that the imposition of fines today would by no means be the end of the matter.  There are substantial sums still owing by the company for tax of various varieties and for penalties and the threat of winding}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12259325 -}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 up proceedings which, if liquidation ensues, would obviously throw the employees out of work.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 
  If the business terminates, that will result more from the company\rquote s other tax indebtedness than the fines.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid16146648 \hich\af0\dbch\af0\loch\f0 [32]\tab}Mr McNair noted that about }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 three}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648  months ago the government made an announcement that it would wipe all penalties owing on taxation matters}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264  T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 hat is not a suggestion which can be taken into account in sentencing because whether or not the proposal will be implemented and}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid15604264 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648  if so}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 
 in what form, is completely unknown.  If it eventuates it may benefit the company and Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 ioni but that must remain to be seen.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid16146648 \hich\af0\dbch\af0\loch\f0 [33]\tab}There is further consideration as whether there ought to be a differentiation in penalty be
tween the earlier offences and the later ones but further reflection suggests there is no particular justification for that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264  \endash  the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 failure to pay o}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 ver}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648  the PAYE was just as deliberate in 2006 as it was in 2015.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid16146648 \hich\af0\dbch\af0\loch\f0 [34]\tab}Totality is a matter of weight in these situati
ons, particularly given that the sums imposed must }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 add up to a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 considerable}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325  total}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid16146648 .  The legislature has directed that there be a minimum fine of $500 in relation to some of the offences.  That in itself is a significant sum but here }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 it is no more than a gu
idance as to the quantum of fines which ought to be imposed.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146648 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3177855 \hich\af0\dbch\af0\loch\f0 [35]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 Ultimately}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15604264 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855  the company}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 
 over a lengthy period and on a number of occasions, was deliberately managed so that it used other persons}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 
 money for its own purposes.  That justifies a significant pena}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 lty and, in light of all of that,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 
 the amounts to be imposed on the company will begin at about double the minimum fine.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 So on:
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3177855 \hich\af0\dbch\af0\loch\f0 a)\tab}}\pard \ltrpar\s49\qj \fi-708\li1417\ri0\sb360\sl360\slmult1\widctlpar
\tx709\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid15604264 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 495/16, for the singl}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 
e month, the fine will be $1,000;
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3177855 \hich\af0\dbch\af0\loch\f0 b)\tab}}\pard \ltrpar\s49\qj \fi-708\li1417\ri0\sl360\slmult1\widctlpar
\tx709\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid15604264 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 496/16}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 , for 8 months - $8,000;
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3177855 \hich\af0\dbch\af0\loch\f0 c)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 497/16}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15604264 , for 9 months - $9,000;
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3177855 \hich\af0\dbch\af0\loch\f0 d)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 498/16}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15604264 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855  for 10 months }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 - }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 maximum of $10,000;
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3177855 \hich\af0\dbch\af0\loch\f0 e)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 499/16}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15604264 , for 3 months - $3,000;
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15604264 \hich\af0\dbch\af0\loch\f0 f)\tab}500/16, for 8 months - $8,000;
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15604264 \hich\af0\dbch\af0\loch\f0 g)\tab}501/16, for 6 months - $6,000; and
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3177855 \hich\af0\dbch\af0\loch\f0 h)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 502/16}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15604264 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855  for 4 months - $4,000.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 
\par }\pard \ltrpar\s49\qj \li709\ri0\sb360\sl360\slmult1\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin709\itap0\pararsid15604264 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 Which totals $49,000.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3177855 \hich\af0\dbch\af0\loch\f0 [36]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid6235350 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 As far as Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 
ioni is concerned, given that hers was the directing mind which resulted in the company failing in its legal obligations on so many occasions over such a long period, it would be justifiable to double the fine for each monthly default.  But }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid12259325 the end result of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 approach }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 would infringe the totality prin
ciple and accordingly the decision is that she should be fined per monthly default}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855  with certain variations which will appear}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12259325 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855  at $1,500 per month.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 So on:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3177855 \hich\af0\dbch\af0\loch\f0 a)\tab}}\pard \ltrpar\s49\qj \fi-708\li1417\ri0\sb360\sl360\slmult1\widctlpar
\tx709\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid15604264 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 503/16}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3177855  for one default the fine will be $1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 500}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 ;
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3177855 \hich\af0\dbch\af0\loch\f0 b)\tab}}\pard \ltrpar\s49\qj \fi-708\li1417\ri0\sl360\slmult1\widctlpar
\tx709\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid15604264 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 504/16}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3177855  for 7 (not 8) defaults - $10,000}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 ;
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3177855 \hich\af0\dbch\af0\loch\f0 c)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 507/16}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15604264 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855  for 9 defaults - $10,000}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 ;
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3177855 \hich\af0\dbch\af0\loch\f0 d)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 508/16}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15604264 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855  for 8 defaults - $10,000}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 ;
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3177855 \hich\af0\dbch\af0\loch\f0 e)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 509/16}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15604264 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855  for 3 defaults - $4,500}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 ;
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3177855 \hich\af0\dbch\af0\loch\f0 f)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 510/16}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15604264 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855  for 8 defaults - $10,000}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 ;
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3177855 \hich\af0\dbch\af0\loch\f0 g)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 511/16}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15604264 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855  for 6 defaults - $9,000}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 ; and
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3177855 \hich\af0\dbch\af0\loch\f0 h)\tab}}\pard \ltrpar\s49\qj \fi-708\li1417\ri0\sl360\slmult1\widctlpar
\tx709\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid14313557 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 512/16}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15604264 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3177855  for 4 defaults - $6}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13190900 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 000.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid14313557 \hich\af0\dbch\af0\loch\f0 [37]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid6235350 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14313557 If the arithmetic is correct, that makes the total fines payable by Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10290393 Tav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14313557 ioni at $61,000 and the total amount payable by her and by the company at $110,000.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 
That, of course, is a very substantial sum of money indeed particularly when set alongside the amounts still owing for tax.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14313557 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3177855 \hich\af0\dbch\af0\loch\f0 [38]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 
Mr McNair pressed for an order to be made for the fines to be paid by instalments.  That}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14313557 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855  however}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14313557 ,}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3177855  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12259325 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 s beyond the Court\rquote s powers and to be a matter of administrative arrangement with the Registry}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12259325  whose role includes fines collection}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3177855 .
\par }\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5183893 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5183893 
\par }\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7700381 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7700381 
\par }\pard \ltrpar\s49\qr \li0\ri0\sl360\slmult1\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3278905 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \insrsid7700381 \tab \tab \tab \tab \tab \tab \tab \tab \tab \tab }{
\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \insrsid3278905 _____________________}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \insrsid7700381 \tab \tab \tab \tab \tab \tab \tab \tab \tab   }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \b\insrsid3278905 Hugh }{\rtlch\fcs1 
\af0\afs23 \ltrch\fcs0 \b\insrsid3278905\charrsid13462363 Williams, CJ}{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \insrsid3278905\charrsid860864 
\par }\pard \ltrpar\s49\qr \li0\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14312889 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \insrsid14312889\charrsid14312889 
\par }\pard \ltrpar\s49\qj \li0\ri0\sl360\slmult1\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7700381 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \insrsid14312889 \tab \tab \tab \tab \tab \tab \tab \tab \tab \tab }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14312889\charrsid4616983 
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