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{\f2\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Courier New;}{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol;}{\f4\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Helvetica;}
{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\f43\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Segoe UI;}{\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 \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}
{\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;}{\f44\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f45\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f47\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f48\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f49\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f50\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f51\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f52\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f54\fbidi \fswiss\fcharset238\fprq2 Arial CE;}{\f55\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}
{\f57\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f58\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f59\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}{\f60\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}
{\f61\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f62\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f64\fbidi \fmodern\fcharset238\fprq1 Courier New CE;}{\f65\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}
{\f67\fbidi \fmodern\fcharset161\fprq1 Courier New Greek;}{\f68\fbidi \fmodern\fcharset162\fprq1 Courier New Tur;}{\f69\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew);}{\f70\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic);}
{\f71\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic;}{\f72\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese);}{\f84\fbidi \fswiss\fcharset238\fprq2 Helvetica CE;}{\f85\fbidi \fswiss\fcharset204\fprq2 Helvetica Cyr;}
{\f87\fbidi \fswiss\fcharset161\fprq2 Helvetica Greek;}{\f88\fbidi \fswiss\fcharset162\fprq2 Helvetica Tur;}{\f89\fbidi \fswiss\fcharset177\fprq2 Helvetica (Hebrew);}{\f90\fbidi \fswiss\fcharset178\fprq2 Helvetica (Arabic);}
{\f91\fbidi \fswiss\fcharset186\fprq2 Helvetica Baltic;}{\f92\fbidi \fswiss\fcharset163\fprq2 Helvetica (Vietnamese);}{\f384\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}{\f385\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}
{\f387\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f388\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f391\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}{\f392\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}
{\f414\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f415\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\f417\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f418\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\f419\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}{\f420\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}{\f421\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\f422\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}
{\f474\fbidi \fswiss\fcharset238\fprq2 Segoe UI CE;}{\f475\fbidi \fswiss\fcharset204\fprq2 Segoe UI Cyr;}{\f477\fbidi \fswiss\fcharset161\fprq2 Segoe UI Greek;}{\f478\fbidi \fswiss\fcharset162\fprq2 Segoe UI Tur;}
{\f479\fbidi \fswiss\fcharset177\fprq2 Segoe UI (Hebrew);}{\f480\fbidi \fswiss\fcharset178\fprq2 Segoe UI (Arabic);}{\f481\fbidi \fswiss\fcharset186\fprq2 Segoe UI Baltic;}{\f482\fbidi \fswiss\fcharset163\fprq2 Segoe UI (Vietnamese);}
{\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 \fswiss\fcharset238\fprq2 Calibri Light CE;}{\fhimajor\f31529\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}
{\fhimajor\f31531\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\fhimajor\f31532\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}{\fhimajor\f31533\fbidi \fswiss\fcharset177\fprq2 Calibri Light (Hebrew);}
{\fhimajor\f31534\fbidi \fswiss\fcharset178\fprq2 Calibri Light (Arabic);}{\fhimajor\f31535\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}{\fhimajor\f31536\fbidi \fswiss\fcharset163\fprq2 Calibri Light (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\f31573\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}{\fhiminor\f31574\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}{\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);}}
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\ssemihidden \sunhideused \spriority1 Default Paragraph Font;}{\*
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\f1\fs22\cf21\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sbasedon0 \snext0 \sautoupd \sunhideused \spriority39 \styrsid12392683 toc 1;}{\s26\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
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\ltrch\fcs0 \cf1 \fi-180\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1763428296\'02{\uc1\u3 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1 \fi-360\li2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid563382818\'02{\uc1\u4 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1 \fi-360\li3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid2031765994\'02{\uc1\u5 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1 \fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1363183654\'02{\uc1\u6 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1 \fi-360\li5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1565861876\'02{\uc1\u7 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1 \fi-360\li5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1617488598\'02{\uc1\u8 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1 \fi-180\li6480\lin6480 }{\listname ;}\listid666323702}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid32941896
\'03({\uc1\u0 )};}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\fbias0 \fi-360\li720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid-1559998962\'02{\uc1\u1 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid906897464\'02{\uc1\u2 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid8028826\'02{\uc1\u3 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid-477833274\'02{\uc1\u4 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid239915642\'02{\uc1\u5 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid2065315748\'02{\uc1\u6 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid358254964\'02{\uc1\u7 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid754882912\'02{\uc1\u8 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li6480\lin6480 }{\listname ;}\listid669410525}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-1111033392\'02{\uc1\u0 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li540\lin540 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid2140695234\'02{\uc1\u1 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li1260\lin1260 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1608483380\'02{\uc1\u2 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li1980\lin1980 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid171610694\'02{\uc1\u3 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li2700\lin2700 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1431475724\'02{\uc1\u4 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li3420\lin3420 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1425101818\'02{\uc1\u5 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li4140\lin4140 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid683949436\'02{\uc1\u6 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li4860\lin4860 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1504414786\'02{\uc1\u7 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5580\lin5580 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1489455336\'02{\uc1\u8 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li6300\lin6300 }{\listname ;}\listid674960705}{\list\listtemplateid-1\listhybrid{\listlevel
\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid74876762\'03({\uc1\u0 )};}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\fbias0 \fi-567\li1315\lin1315 }{\listlevel\levelnfc4
\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid34784154\'02{\uc1\u1 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li1440\lin1440 }{\listlevel\levelnfc2
\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1596928202\'02{\uc1\u2 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li2160\lin2160 }{\listlevel\levelnfc0
\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1763428296\'02{\uc1\u3 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li2880\lin2880 }{\listlevel\levelnfc4
\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid563382818\'02{\uc1\u4 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li3600\lin3600 }{\listlevel\levelnfc2
\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid2031765994\'02{\uc1\u5 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li4320\lin4320 }{\listlevel\levelnfc0
\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1363183654\'02{\uc1\u6 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5040\lin5040 }{\listlevel\levelnfc4
\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1565861876\'02{\uc1\u7 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5760\lin5760 }{\listlevel\levelnfc2
\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1617488598\'02{\uc1\u8 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li6480\lin6480 }{\listname 
;}\listid694116425}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc3\levelnfcn3\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid1291866422\'02{\uc1\u0 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1 \fi-360\li720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-1160601460\'02{\uc1\u1 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-360\li1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1765187626\'02{\uc1\u2 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-180\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid781466860\'02{\uc1\u3 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-360\li2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid2135598094\'02{\uc1\u4 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-360\li3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid598921456\'02{\uc1\u5 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-202618188\'02{\uc1\u6 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-360\li5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1632145984\'02{\uc1\u7 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-360\li5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-2114040126\'02{\uc1\u8 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-180\li6480\lin6480 }{\listname ;}\listid706029046}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-1840985956
\'02{\uc1\u0 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af1 \ltrch\fcs0 \b0\f1\cf1\nosupersub\fbias0 \fi-567\li747\lin747 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\leveltemplateid-1976283432\'02{\uc1\u1 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li1080\lin1080 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid-647958962\'02{\uc1\u2 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li1800\lin1800 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid-358336992\'02{\uc1\u3 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li2520\lin2520 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid-2083896148\'02{\uc1\u4 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li3240\lin3240 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid1467398640\'02{\uc1\u5 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li3960\lin3960 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid464026658\'02{\uc1\u6 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li4680\lin4680 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid-16987218\'02{\uc1\u7 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5400\lin5400 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid-110877086\'02{\uc1\u8 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li6120\lin6120 }{\listname ;}\listid812603449}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-799743826\'02{\uc1\u0 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af1 \ltrch\fcs0 \b0\f1\cf1\nosupersub\fbias0 \fi-567\li747\lin747 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0
\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-1976283432\'02{\uc1\u1 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li1080\lin1080 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-647958962\'02{\uc1\u2 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li1800\lin1800 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-358336992\'02{\uc1\u3 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li2520\lin2520 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-2083896148\'02{\uc1\u4 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li3240\lin3240 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1467398640\'02{\uc1\u5 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li3960\lin3960 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid464026658\'02{\uc1\u6 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li4680\lin4680 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-16987218\'02{\uc1\u7 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5400\lin5400 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-110877086\'02{\uc1\u8 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li6120\lin6120 }{\listname ;}\listid839007626}{\list\listtemplateid-1\listhybrid
{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid1860870360\'03({\uc1\u0 )};}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\fbias0 \fi-360\li720\lin720 }{\listlevel
\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1417621796\'02{\uc1\u1 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li1440\lin1440 }{\listlevel
\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1631517926\'02{\uc1\u2 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li2160\lin2160 }{\listlevel
\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid106863078\'02{\uc1\u3 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li2880\lin2880 }{\listlevel
\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1720480936\'02{\uc1\u4 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li3600\lin3600 }{\listlevel
\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-703158040\'02{\uc1\u5 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li4320\lin4320 }{\listlevel
\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1357330752\'02{\uc1\u6 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5040\lin5040 }{\listlevel
\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-664381348\'02{\uc1\u7 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5760\lin5760 }{\listlevel
\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1376139670\'02{\uc1\u8 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li6480\lin6480 }{\listname 
;}\listid880704349}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid733905604\'02{\uc1\u0 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1 \fi-360\li1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1256277328\'02{\uc1\u1 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1 \fi-360\li1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid955535356\'02{\uc1\u2 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 
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\'02{\uc1\u0 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af1 \ltrch\fcs0 \b0\f1\cf1\nosupersub\fbias0 \fi-567\li747\lin747 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
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\levelstartat31\levelspace0\levelindent0{\leveltext\leveltemplateid1126830132\'02{\uc1\u0 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af1 \ltrch\fcs0 \b0\f1\cf1\nosupersub\fbias0 \fi-567\li747\lin747 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0
\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1320007476\'02{\uc1\u1 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2
\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-618358618\'02{\uc1\u2 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0
\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1990901138\'02{\uc1\u3 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0
\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1548802350\'02{\uc1\u4 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2
\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1274977556\'02{\uc1\u5 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0
\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-2147037254\'02{\uc1\u6 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0
\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1738290692\'02{\uc1\u7 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2
\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1132607742\'02{\uc1\u8 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li6480\lin6480 }{\listname ;}\listid1221358113}{\list\listtemplateid-1
\listhybrid{\listlevel\levelnfc1\levelnfcn1\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-1348303606\'02{\uc1\u0 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li720\lin720 }
{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-448528070\'02{\uc1\u1 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li1440\lin1440 }
{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-254742164\'02{\uc1\u2 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li2160\lin2160 }
{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1217332456\'02{\uc1\u3 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li2880\lin2880 }
{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-185575384\'02{\uc1\u4 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li3600\lin3600 }
{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1816533458\'02{\uc1\u5 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li4320\lin4320 }
{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-276788670\'02{\uc1\u6 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5040\lin5040 }
{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid99146458\'02{\uc1\u7 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5760\lin5760 }
{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1742549308\'02{\uc1\u8 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li6480\lin6480 }
{\listname ;}\listid1226994083}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid340979232\'01{\uc1\u-3913 ?};}{\levelnumbers;}
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}{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1110338382\'01{\uc1\u-3929 ?};}{\levelnumbers;}\f10\cf1\fbias0 \fi-360\li2160\lin2160 }{\listlevel\levelnfc23
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\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-896263174\'01o;}{\levelnumbers;}\f2\cf1\fbias0 \fi-360\li3600\lin3600 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1293498128\'01{\uc1\u-3929 ?};}{\levelnumbers;}\f10\cf1\fbias0 \fi-360\li4320\lin4320 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\leveltext\leveltemplateid-2130829436\'01{\uc1\u-3913 ?};}{\levelnumbers;}\f3\cf1\fbias0 \fi-360\li5040\lin5040 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid-868343190\'01o;}{\levelnumbers;}\f2\cf1\fbias0 \fi-360\li5760\lin5760 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid-1153653370\'01{\uc1\u-3929 ?};}{\levelnumbers;}\f10\cf1\fbias0 \fi-360\li6480\lin6480 }{\listname ;}\listid1247808250}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc3\levelnfcn3\leveljc0\leveljcn0\levelfollow0\levelstartat31
\levelspace0\levelindent0{\leveltext\leveltemplateid792652622\'04[A]{\uc1\u0 };}{\levelnumbers\'04;}\rtlch\fcs1 \af1 \ltrch\fcs0 \b0\f1\cf1\nosupersub\fbias0 \fi-567\li747\lin747 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-790886560\'02{\uc1\u1 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid700755702\'02{\uc1\u2 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid117053900\'02{\uc1\u3 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1803963166\'02{\uc1\u4 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-177275396\'02{\uc1\u5 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-312077916\'02{\uc1\u6 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid989908600\'02{\uc1\u7 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1756557760\'02{\uc1\u8 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li6480\lin6480 }{\listname ;}\listid1290167076}{\list\listtemplateid-1\listhybrid
{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat445\levelspace0\levelindent0{\leveltext\leveltemplateid-309700032\'02{\uc1\u0 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \i0\fs22\cf1\fbias0 
\fi-482\li482\lin482 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid382076810\'02{\uc1\u1 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \i0\cf1 
\fi-360\li1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid1663444994\'02{\uc1\u2 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \i0\cf1 
\fi-180\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-622450662\'02{\uc1\u3 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-360\li2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid903356030\'02{\uc1\u4 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-360\li3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1901731924\'02{\uc1\u5 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-664470928\'02{\uc1\u6 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-360\li5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid188272040\'02{\uc1\u7 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-360\li5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-5977458\'02{\uc1\u8 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-180\li6480\lin6480 }{\listname ;}\listid1403873667}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-554148338
\'02{\uc1\u0 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li1467\lin1467 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid800501342
\'02{\uc1\u1 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li2187\lin2187 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid361029786
\'02{\uc1\u2 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li2907\lin2907 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid440044360
\'02{\uc1\u3 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li3627\lin3627 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1204311094
\'02{\uc1\u4 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li4347\lin4347 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1135157620
\'02{\uc1\u5 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li5067\lin5067 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-748262706
\'02{\uc1\u6 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5787\lin5787 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid2044260222
\'02{\uc1\u7 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li6507\lin6507 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1372897658
\'02{\uc1\u8 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li7227\lin7227 }{\listname ;}\listid1408959022}{\list\listtemplateid-1{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0
{\leveltext\'01{\uc1\u-3913 ?};}{\levelnumbers;}\f3\fs20\cf1\fbias0 \fi-360\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\'01{\uc1\u-3913 ?};}{\levelnumbers;}\f3\fs20\cf1\fbias0 \fi-360\li1440\jclisttab\tx1440\lin1440 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
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{\leveltext\leveltemplateid954913346\'02{\uc1\u5 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid2069921002\'02{\uc1\u6 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid-289268744\'02{\uc1\u7 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
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\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1763428296\'02{\uc1\u3 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li2880\lin2880 }{\listlevel
\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid563382818\'02{\uc1\u4 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li3600\lin3600 }{\listlevel
\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid2031765994\'02{\uc1\u5 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li4320\lin4320 }{\listlevel
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\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1565861876\'02{\uc1\u7 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li5760\lin5760 }{\listlevel
\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1617488598\'02{\uc1\u8 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li6480\lin6480 }{\listname 
;}\listid1640259518}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid590745982\'02{\uc1\u0 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1 \fi-360\li1790\lin1790 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-2097768464\'02{\uc1\u1 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-360\li1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid189819876\'02{\uc1\u2 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-180\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1605856288\'02{\uc1\u3 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-360\li2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-226832504\'02{\uc1\u4 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-360\li3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1104400824\'02{\uc1\u5 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1784788228\'02{\uc1\u6 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
\fi-360\li5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1008197688\'02{\uc1\u7 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 
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\'02{\uc1\u0 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-22008300
\'02{\uc1\u1 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-1267986312
\'02{\uc1\u2 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1092667946
\'02{\uc1\u3 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid1002486986
\'02{\uc1\u4 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid836126116
\'02{\uc1\u5 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid-920767676
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\levelindent0{\leveltext\leveltemplateid542564590\'02{\uc1\u1 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li1259\lin1259 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid-167473204\'02{\uc1\u2 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-180\li1979\lin1979 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0
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\levelindent0{\leveltext\leveltemplateid31249810\'02{\uc1\u4 .};}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1 \fi-360\li3419\lin3419 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0
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\fs16\insrsid12347849\charrsid12670346  DOCPROPERTY  HyperlinkBase }}{\fldrslt {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \fs16\insrsid12347849 CMG-474165-10-339-V3}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 
\fs16\insrsid12347849\charrsid12670346 " "}{\field{\*\fldinst {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \fs16\insrsid12347849\charrsid12670346  FILENAME \\* Upper}}{\fldrslt {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \fs16\lang1024\langfe1024\noproof\insrsid15685786 
FINAL VERSION NZT 24 JULY 2017 .DOCX}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 \fs16\insrsid12347849\charrsid12670346 "}}{\fldrslt {\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 
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H COURT OF THE COOK ISLANDS
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\tx4111\tx4678\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3351329\charrsid10189609 HELD AT RAROTONGA
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3351329\charrsid10189609 (CIVIL DIVISION)
\par 
\par OA No. 2/2014
\par }\pard \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3351329\charrsid10189609 
\par 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3351329\charrsid10189609 IN THE MATTER\tab \tab of the Income Tax Act 1997
\par 
\par 
\par 
\par BETWEEN\tab \tab \tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13270679 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8549549\charrsid10189609 AIR RAROTONGA LIMITED of the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid160902\charrsid10189609 \tab \tab \tab \tab \tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13270679 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8549549\charrsid10189609 Cook Islands, Company}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3351329\charrsid10189609 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\tx4536\tx4820\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8549549\charrsid10189609 Appellant}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid3351329\charrsid10189609 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8549549\charrsid10189609 
\par 
\par AND\tab \tab \tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid160902\charrsid10189609 \tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13270679 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8549549\charrsid10189609 ANDREW JOHN HAIGH, }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13270679 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8549549\charrsid10189609 Collector of }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid160902\charrsid10189609 \tab \tab \tab \tab \tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9974902 Inland }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid8549549\charrsid10189609 Revenue
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8586\charrsid10189609 Respondent}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid160902\charrsid10189609 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3351329\charrsid10189609 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3351329 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5047139\charrsid10189609 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3351329\charrsid10189609 
\par Hearing date:\tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13329523\charrsid10189609 28, 29}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13448074\charrsid10189609  &}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13329523\charrsid10189609  30 }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid13448074\charrsid10189609 December 2016,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4023369\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8586\charrsid10189609 (CIT)}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13448074\charrsid10189609 ,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13329523\charrsid10189609  25}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13448074\charrsid10189609  February 2017,}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8586\charrsid10189609  21 April 2017 (NZT)
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3351329\charrsid10189609 
\par Decision:\tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10952813 24}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13329523\charrsid10189609  July 2017}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11751937  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10952813 (NZ}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8586\charrsid10189609 T)}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3351329\charrsid10189609 
\par 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\tx2790\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3351329\charrsid10189609 Appearance:\tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8586\charrsid10189609 G Clews & }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3616833\charrsid10189609 SJ Davies}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3548584\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6125094\charrsid10189609 
\tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8586\charrsid10189609 for Appellant
\par \tab M Ruffin \tab \tab \tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6125094\charrsid10189609 \tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8586\charrsid10189609 for Respondent\tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3351329\charrsid10189609 
\tab 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3351329\charrsid10189609 
\par 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\tx5103\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3351329\charrsid10189609 JUDGMENT OF GRICE J
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6125094\charrsid10189609 (Case Stated)
\par }\pard \ltrpar\qr \li0\ri0\sl360\slmult1\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3351329 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3351329\charrsid10189609 
\par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13003013\charrsid10189609 \page 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb240\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid12155178 \rtlch\fcs1 \af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14099941\charrsid12155178 {\upr{\*\bkmkstart _Toc488418166}{\*\ud\uc0{\*\bkmkstart _Toc488418166}}}
{\upr{\*\bkmkstart _Toc488672833}{\*\ud\uc0{\*\bkmkstart _Toc488672833}}}\hich\af1\dbch\af31501\loch\f1 Summary of Decision}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7930293 {\upr{\*\bkmkend _Toc488418166}{\*\ud\uc0{\*\bkmkend _Toc488418166}}}
{\upr{\*\bkmkend _Toc488672833}{\*\ud\uc0{\*\bkmkend _Toc488672833}}}
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2561513 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2561513\charrsid2561513 
\par }\pard\plain \ltrpar\s2\ql \li720\ri0\sb40\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin720\itap0\pararsid2561513 \rtlch\fcs1 \af0\afs26\alang1025 \ltrch\fcs0 
\b\fs22\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8419165\charrsid2561513 {\upr{\*\bkmkstart _Toc488418167}{\*\ud\uc0{\*\bkmkstart _Toc488418167}}}
{\upr{\*\bkmkstart _Toc488672834}{\*\ud\uc0{\*\bkmkstart _Toc488672834}}}\hich\af1\dbch\af31501\loch\f1 Answers to Case Stated Questions{\upr{\*\bkmkend _Toc488418167}{\*\ud\uc0{\*\bkmkend _Toc488418167}}}{\upr{\*\bkmkend _Toc488672834}
{\*\ud\uc0{\*\bkmkend _Toc488672834}}}\hich\af1\dbch\af31501\loch\f1  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8419165 
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2561513 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2561513\charrsid2561513 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe5129\langnp5129\langfenp5129\insrsid8419165\charrsid12392683 \hich\af1\dbch\af0\loch\f1 (a)\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls6\rin0\lin1315\itap0\pararsid14550930\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\lang5129\langfe5129\langfenp5129\insrsid8419165\charrsid12392683 
Whether the Respondent was correct in disallowing the accounting provisions made for expected future expenditure on aircraft maintenance on the basis that the expenditure had not been incurred for the purposes of section 58 of the Income Tax Act 1997;}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\lang5129\langfe5129\langfenp5129\insrsid14099941\charrsid12392683 
\par }\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sa240\sl276\slmult1\widctlpar\tx567\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1315\itap0\pararsid14550930\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\lang5129\langfe5129\langfenp5129\insrsid8419165\charrsid12392683 
\par }\pard \ltrpar\s18\qj \fi-567\li1882\ri0\sa240\sl276\slmult1\widctlpar\tx567\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1882\itap0\pararsid210689\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\lang5129\langfe5129\langfenp5129\insrsid8419165\charrsid12392683 Answer: The Respondent was correct.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\lang5129\langfe5129\langfenp5129\insrsid8419165 
\par }\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sa240\sl276\slmult1\widctlpar\tx567\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1315\itap0\pararsid14550930\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\lang5129\langfe5129\langfenp5129\insrsid14550930\charrsid12392683 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\lang5129\langfe5129\langfenp5129\insrsid14099941\charrsid12392683 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe5129\langnp5129\langfenp5129\insrsid8419165\charrsid12392683 \hich\af1\dbch\af0\loch\f1 (b)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls6\rin0\lin1315\itap0\pararsid14550930\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\lang5129\langfe5129\langfenp5129\insrsid8419165\charrsid12392683 
Whether the Respondent was correct in capitalising and depreciating the C-Check costs under section 59(a) of the Income Tax Act 1997, and depreciating the asset under section 60(1) of the Income Tax Act 1997;}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\lang5129\langfe5129\langfenp5129\insrsid14099941\charrsid12392683 
\par }\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sa240\sl276\slmult1\widctlpar\tx567\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1315\itap0\pararsid14550930\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\lang5129\langfe5129\langfenp5129\insrsid8419165\charrsid12392683 
\par }\pard \ltrpar\s18\qj \fi-567\li1882\ri0\sa240\sl276\slmult1\widctlpar\tx567\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1882\itap0\pararsid210689\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\lang5129\langfe5129\langfenp5129\insrsid8419165\charrsid12392683 Answer: The Respondent was not correct.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\lang5129\langfe5129\langfenp5129\insrsid8419165 
\par }\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sa240\sl276\slmult1\widctlpar\tx567\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1315\itap0\pararsid14550930\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\lang5129\langfe5129\langfenp5129\insrsid14550930\charrsid12392683 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\lang5129\langfe5129\langfenp5129\insrsid14099941\charrsid12392683 
\par }\pard \ltrpar\s18\qj \fi-567\li1882\ri0\sa240\sl276\slmult1\widctlpar\tx567\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1882\itap0\pararsid210689\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\lang5129\langfe5129\langfenp5129\insrsid14099941\charrsid12392683 A}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\lang5129\langfe5129\langfenp5129\insrsid8419165\charrsid12392683 nd
\par }\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sa240\sl276\slmult1\widctlpar\tx567\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1315\itap0\pararsid14550930\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\lang5129\langfe5129\langfenp5129\insrsid14099941\charrsid12392683 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe5129\langnp5129\langfenp5129\insrsid8419165\charrsid12392683 \hich\af1\dbch\af0\loch\f1 (c)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls6\rin0\lin1315\itap0\pararsid14550930\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\lang5129\langfe5129\langfenp5129\insrsid8419165\charrsid12392683 
If the Appellant wishes to claim depreciation, should the rate be 100% under section 45 of the Income Tax Act 1997 instead of 10% on certain assets under section 60(1) of the Income Tax Act 1997.
\par }\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sa240\sl276\slmult1\widctlpar\tx567\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1315\itap0\pararsid14550930\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\lang5129\langfe5129\langfenp5129\insrsid14099941\charrsid12392683 
\par }\pard \ltrpar\s18\qj \fi-567\li1882\ri0\sa240\sl276\slmult1\widctlpar\tx567\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1882\itap0\pararsid210689\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\lang5129\langfe5129\langfenp5129\insrsid8419165\charrsid12392683 Answer: The rate should be 100% under section 45 of the ITA.
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid14099941 \page 
\par }\pard\plain \ltrpar\s23\ql \li0\ri0\sb240\sl259\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang1033\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919854 \hich\af1\dbch\af31501\loch\f1 Contents
\par }\pard\plain \ltrpar\s25\ql \li0\ri0\sa100\sl360\slmult1\widctlpar\tqr\tldot\tx8260\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f1\fs22\cf21\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 Summary of Decision}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid14488429 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid15685786 2}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }\pard\plain \ltrpar\s38\ql \li220\ri0\sa100\sl360\slmult1\widctlpar\tqr\tldot\tx8260\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin220\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 Answers to Case Stated Questions}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid14488429 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid15685786 2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }\pard\plain \ltrpar\s25\ql \li0\ri0\sa100\sl360\slmult1\widctlpar\tqr\tldot\tx8260\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f1\fs22\cf21\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 Introduction}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid14488429 
\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid15685786 4}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }\pard\plain \ltrpar\s38\ql \li220\ri0\sa100\sl360\slmult1\widctlpar\tqr\tldot\tx8260\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin220\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 Case stated}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid14488429 
\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid15685786 6}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 Approach to objection}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid14488429 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid15685786 8}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }\pard\plain \ltrpar\s25\ql \li0\ri0\sa100\sl360\slmult1\widctlpar\tqr\tldot\tx8260\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f1\fs22\cf21\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 The C-Check}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid14488429 
\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid15685786 9}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }\pard\plain \ltrpar\s38\ql \li220\ri0\sa100\sl360\slmult1\widctlpar\tqr\tldot\tx8260\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin220\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 The contractual arrangements between Air Nelson and Air Rarotonga}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid14488429 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid15685786 11}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }\pard\plain \ltrpar\s25\ql \li0\ri0\sa100\sl360\slmult1\widctlpar\tqr\tldot\tx8260\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f1\fs22\cf21\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 The First Issue \endash  Whether the Provisions for Upcoming C-Check are Deductible}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid14488429 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid15685786 13}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }\pard\plain \ltrpar\s38\ql \li220\ri0\sa100\sl360\slmult1\widctlpar\tqr\tldot\tx8260\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin220\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 Conclusion on the First Issue}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid14488429 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid15685786 24}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }\pard\plain \ltrpar\s25\ql \li0\ri0\sa100\sl360\slmult1\widctlpar\tqr\tldot\tx8260\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f1\fs22\cf21\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 The Second Issue \endash  Repairs and Maintenance or Capital Expenditure for the C-Check}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid14488429 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid15685786 27}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }\pard\plain \ltrpar\s38\ql \li220\ri0\sa100\sl360\slmult1\widctlpar\tqr\tldot\tx8260\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin220\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 The New Zealand Position}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid14488429 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid15685786 36}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 Adjustment to take into account double deductions (provisions to year end 2004)}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid14488429 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid15685786 39}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }\pard\plain \ltrpar\s25\ql \li0\ri0\sa100\sl360\slmult1\widctlpar\tqr\tldot\tx8260\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f1\fs22\cf21\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 The Third Issue \endash  Depreciation Rate on the SAAB and Bandeirante}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid14488429 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid15685786 43}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf0\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 Constitutional Interpretation Issue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid14488429 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid15685786 49}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 Conclusion}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid14488429 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid15685786 50}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 Non-Publication direction (interim)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid14488429 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid15685786 51}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 Costs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid14488429 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid15685786 53}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 Schedule}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid14488429 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid15685786 55}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf0\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }\pard\plain \ltrpar\s38\ql \li220\ri0\sa100\sl360\slmult1\widctlpar\tqr\tldot\tx8260\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin220\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14488429\charrsid13270679 The Constitution of the Cook Islands (Excerpt)}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid14488429 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid15685786 55}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\dbch\af31505\noproof\langnp1033\insrsid14488429 
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid919854 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2305570\charrsid10189609 \page 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb240\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid12155178 \rtlch\fcs1 \af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1391543\charrsid12155178 {\upr{\*\bkmkstart _Toc485645969}{\*\ud\uc0{\*\bkmkstart _Toc485645969}}}
{\upr{\*\bkmkstart _Toc487036920}{\*\ud\uc0{\*\bkmkstart _Toc487036920}}}{\upr{\*\bkmkstart _Toc488418168}{\*\ud\uc0{\*\bkmkstart _Toc488418168}}}{\upr{\*\bkmkstart _Toc488672835}{\*\ud\uc0{\*\bkmkstart _Toc488672835}}}\hich\af1\dbch\af31501\loch\f1 
Introduction{\upr{\*\bkmkend _Toc485645969}{\*\ud\uc0{\*\bkmkend _Toc485645969}}}{\upr{\*\bkmkend _Toc487036920}{\*\ud\uc0{\*\bkmkend _Toc487036920}}}{\upr{\*\bkmkend _Toc488418168}{\*\ud\uc0{\*\bkmkend _Toc488418168}}}{\upr{\*\bkmkend _Toc488672835}
{\*\ud\uc0{\*\bkmkend _Toc488672835}}}\hich\af1\dbch\af31501\loch\f1  
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13795101 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid4805723\charrsid10189609 \hich\af1\dbch\af0\loch\f1 1.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls4\rin0\lin747\itap0\pararsid4805723\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid4805723\charrsid10189609 The Collector of }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9974902 Inland }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4805723\charrsid10189609 Revenue is responsible for tax assessment and collection.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \super\insrsid4805723\charrsid2561513 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 Income Tax Act 1997 (ITA)}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\super\insrsid4805723\charrsid2561513  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4805723\charrsid10189609  If a taxpayer objects to an assessment the Collector must consider the objection and if he disallows it he must give a notice of disallowance}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4805723\charrsid10189609 If dissatisfied with the outcome, the taxpayer may then }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2837068 require }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid4805723\charrsid10189609 the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2837068 objection to be }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4805723\charrsid10189609 heard and determined by this court.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\super\insrsid4805723\charrsid2561513 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  Section 29(2) ITA}} }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid4805723\charrsid6951553 
\par }\pard \ltrpar\s18\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin747\itap0\pararsid6951553\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6951553\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 2.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls4\rin0\lin747\itap0\pararsid2103154\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 This case concerns assessment}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6125094\charrsid10189609 s}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  of tax made by the Collector of }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12851967 Inland }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 Revenue }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6125094\charrsid10189609 in relation to}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  Air Rarotonga}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 Air Rarotonga objects to the tax treatment of costs associated with its aircraft}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
The objections relate to the five income years ended 31 December 2005, 2006, 2007, 2008 and 2009 respectively.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid1391543\charrsid2561513 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\cs30\fs22\super\insrsid12347849 \chftn  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 The returns for these years were filed on 15 March 2011. These proceedings are brought by way of case stated under part IV of the ITA.}}}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid1391543 
\par }\pard \ltrpar\s18\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin747\itap0\pararsid6951553\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6951553\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid4805723\charrsid10189609 \hich\af1\dbch\af0\loch\f1 3.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls4\rin0\lin747\itap0\pararsid4805723\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4805723\charrsid10189609 Air Rarotonga is a company incorporated in the Cook Islands}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4805723\charrsid10189609 It is the only local commercial airline and flies between the islands in the group.  It is based in Rarotonga and employs 114 staff}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4805723\charrsid10189609 It operated a fleet of 4 aircraft: 1 SAAB 340; 2 Embraer Bandeirante aircraft and 1 Cessna 172. }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4805723 
\par }\pard \ltrpar\s18\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin747\itap0\pararsid6951553\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6951553\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 4.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls4\rin0\lin747\itap0\pararsid2103154\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 Air Rarotonga\rquote s objections relate to three main issues}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 The first and second concern the tax treatment of the costs of a periodic inspection and related work done on its }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  aircraft known as }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6125094\charrsid10189609 a}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8415265\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 C-Check. The third objection relates to the depreciation allowed on the acquisition of a }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  aircraft in 2000 and a }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13512081\charrsid10189609 Bandeirante}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609  aircraft in 2005.
\par }\pard \ltrpar\s18\qj \li360\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin360\itap0\pararsid13795101\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 5.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls4\rin0\lin747\itap0\pararsid2103154\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 To keep }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6125094\charrsid10189609 aging}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  aircraft certified as airworthy and }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12851967 able to continue}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid592819\charrsid10189609  in service, }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 regular }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6125094\charrsid10189609 or scheduled }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5246614\charrsid10189609 inspections, repairs and maintenance }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid6125094\charrsid10189609 are required in addition to }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 \'93for cause\'94 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6125094\charrsid10189609 work}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5246614\charrsid10189609 The}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
 inspections and work are required on aging aircraft at various periods based on the number of completed flight hours.
\par }\pard \ltrpar\s18\qj \li360\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin360\itap0\pararsid13795101\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 6.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 In its annual financial }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9703218\charrsid10189609 accounts,}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  Air Rarotonga made provision each year for expected future costs of the inspections}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8331464\charrsid10189609 ,}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609  repairs, and work required on its aircraft based on }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9703218\charrsid10189609 experience}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  and costs}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 The work required in carrying out these operations }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9703218\charrsid10189609 could}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  be anticipated based on known requireme}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1391543\charrsid9639777 n}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
ts for the aircraft and records of previous years\rquote  cycles of work. 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13795101 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 7.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 Issues 1 & 2 in this case relate to the tax treatment of the financial provisions relating to the anticipated regular but significant inspection and related work for the }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  C-Check.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid1391543\charrsid2561513 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849\charrsid8807813 
Aircraft maintenance comprises day to day maintenance as well as a periodic invasive examination known as a \'93Corrosion, Fatigue and Structure Check\'94. In the case of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 SAAB}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12347849\charrsid8807813  this is known as the C-Check. The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 SAAB}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849\charrsid8807813 
 aircraft was the only plane that was subject to the C-Check}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 
. The C- Check involves specified inspections and work including replacement of componentry. Other significant checks and work would be done at the time of the C-Check to take advantage of the aircraft being out of service and in the workshop.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849\charrsid15144958  }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid6125094\charrsid2561513  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6125094\charrsid10189609  The C-}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 Check must be done at approximately every }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7544269\charrsid10189609 4,000}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1788408 flight hours }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6125094\charrsid10189609 and takes }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2126378\charrsid10189609 place after 2-3 years of flying}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\super\insrsid1391543\charrsid9639777 .\chftn {\footnote \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs30\fs20\super\insrsid12347849\charrsid8807813 \chftn }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12347849  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid12347849\charrsid5391711 Ms Thomson for the Collector refers to the C-Check being due after 4,000 landings. Mr Polley the expert on aircraft maintenance called by Air Rarotonga refers to 4,000 }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid12347849 flight }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12347849\charrsid5391711 hours. }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12347849 There}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12347849\charrsid5391711 
 is no material difference fo}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12347849 r the purposes of this decision.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609   }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7544269\charrsid10189609 The}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  financial accounts }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8331464\charrsid10189609 made provision}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7544269\charrsid10189609 s}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8331464\charrsid10189609  for the upcoming }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7544269\charrsid10189609 expenditure }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 spread over the years }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7544269\charrsid10189609 before a }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 C-Check.
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid8331464 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8331464\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 8.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 The Commissioner did not allow deductions for }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13512081\charrsid10189609 the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 provisions related to the C-Check 
}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12347849 in}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  the relevant years}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15205270 . }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 The Collector }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9704024\charrsid10189609 instead capitalised}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  t}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid9704024\charrsid10189609 he expenditure outlaid on the C-}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 Check in the year in which it was expended and allow}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9704024\charrsid10189609 
ed}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  deduction}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9704024\charrsid10189609 s by way}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
 of depreciation on the capitalised amount }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9704024\charrsid10189609 spread }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 over the years leading to the next C-Check.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \super\insrsid1391543\charrsid2561513 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849 
 Prior to the years the subject of the objections the C Check costs had been dealt with by way of provisioning the work over the period leading to the C Check. An additional issue arose during the hearing as to the method and calculations by the }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849\charrsid3108717 Collector to take account of deductions made for provisions pre 2005 by the Collector. I deal with the Collector\rquote s approach in more detail below.}}
\par }\pard \ltrpar\s18\qj \li360\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin360\itap0\pararsid13795101\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 9.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 The third issue relates to the depreciation}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13512081\charrsid10189609  allowed}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  on the purchase price of the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609  and a }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13512081\charrsid10189609 Bandeirante}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  aircraft}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 The }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  was purchased by Air Rarotonga in 2000 an}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13512081\charrsid10189609 d the Bandei}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8331464\charrsid10189609 rante in 2005}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8331464\charrsid10189609 D}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 epreciation }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8331464\charrsid10189609 was}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
 allowed on the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1788408  on acquisition}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1528230\charrsid10189609 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 
\par }\pard \ltrpar\s18\qj \li360\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin360\itap0\pararsid13795101\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 10.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 Until 2005 Air Rarotonga applied }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5391711\charrsid10189609 a}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8331464\charrsid10189609 depreciation }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
rate of 100% to its new aircraft and all its Cook Islands new assets}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 The Collector allowed this }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid5391711\charrsid10189609 by}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  allowing }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12347849 a rate of }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 100%}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12347849  applicable on}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  the acquisition }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12347849 cost }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 of certain assets new to the Cook Islands.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid1391543\charrsid2561513 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  Section 45 ITA.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par }\pard \ltrpar\s18\ql \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13795101\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 11.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 In its 2005 financial accounts Air Rarotonga applied the 100% rate to certain assets }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid12005494\charrsid10189609 qualifying for that rate }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 but not}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12005494\charrsid10189609  to}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609  others}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9703218\charrsid10189609 In particular,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  it applied
}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8331464\charrsid10189609  a lower rate}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  to the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8331464\charrsid10189609 and the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13512081\charrsid10189609 Bandeirante}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 
.  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11418486\charrsid10189609 The }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  had been depreciated by 100% }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11141895 when }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11418486\charrsid10189609 it was acquired}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5391711\charrsid10189609  (2000)}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 Air Rarotonga said it had not had the}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11418486\charrsid10189609  full}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609  benefit of the depreciation allowed}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12005494\charrsid10189609  on the SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  due to an error made in}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12005494\charrsid10189609  the}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  restructuring }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12005494\charrsid10189609 of }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 the company shareholding in }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5391711\charrsid10189609 2004}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid12005494\charrsid10189609 It had therefore}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  lost the ability to offset}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5391711\charrsid10189609  past}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609  losses (including the depreciation) against future income.  It also sought to depreciate}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11418486\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 the purchase price of a }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13512081\charrsid10189609 Bandeirante}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  acquired in }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid5391711\charrsid10189609 2005}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 The Collector }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11418486\charrsid10189609 
takes the position that the applicable}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12005494\charrsid10189609  depreciation rate on}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11418486\charrsid10189609  both aircraft is 100%.}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13795101 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 12.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 The Collector issued amended notices of assessment for}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12005494\charrsid10189609  each of the 2005 to}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  2009 year
}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12005494\charrsid10189609 s}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  after making adjustments relating to the treatment of the C-Check}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12851967 
 costs}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  and the depreciation on the acquisition of the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609  and }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9703218\charrsid10189609 Bandeirante.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13795101 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 13.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 Air Rarotonga objected to the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4464224 Collector}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 \rquote s assessment}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16216882\charrsid10189609 s}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  for those years.  It took }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16216882\charrsid10189609 the }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 thr}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8289003\charrsid10189609 ee }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 points of objection}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 These objections were disallowed by the Collector.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\f1\super\insrsid1778098 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  Other objections were allowed.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  
\par }\pard \ltrpar\s18\ql \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11418486\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11418486\charrsid10189609 
\par }\pard\plain \ltrpar\s2\ql \li720\ri0\sb40\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin720\itap0\pararsid14099941 \rtlch\fcs1 \af0\afs26\alang1025 \ltrch\fcs0 
\b\fs22\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \dbch\af0\insrsid11418486\charrsid10189609 {\upr{\*\bkmkstart _Toc488418169}{\*\ud\uc0{\*\bkmkstart _Toc488418169}}}
{\upr{\*\bkmkstart _Toc488672836}{\*\ud\uc0{\*\bkmkstart _Toc488672836}}}Case stated{\upr{\*\bkmkend _Toc488418169}{\*\ud\uc0{\*\bkmkend _Toc488418169}}}{\upr{\*\bkmkend _Toc488672836}{\*\ud\uc0{\*\bkmkend _Toc488672836}}}
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13795101 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 14.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 The questions for determination}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5391711\charrsid10189609  before me are}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  set out in the }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid5391711\charrsid10189609 Case Stated }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 as follows:  
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8289003\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (a)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls31\rin0\lin1315\itap0\pararsid6951553\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8289003\charrsid10189609 
Whether the Respondent was correct in disallowing the accounting provisions made for expected future expenditure on aircraft maintenance on the basis that the expenditure had not been incurred for the purposes of section 58 of the Income Tax Act 1997}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2563307\charrsid10189609 ;}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid6951553\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6951553\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid2563307\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (b)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls31\rin0\lin1315\itap0\pararsid6951553\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2563307\charrsid10189609 
Whether the Respondent was correct in capitalising and depreciating the C-Check costs under section 59(a) of the Income Tax Act 1997, and depreciating the asset under section 60(1) of the Income Tax Act 1997; and}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid2563307 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid6951553\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6951553\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid2563307\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (c)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls31\rin0\lin1315\itap0\pararsid6951553\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2563307\charrsid10189609 
If the Appellant wishes to claim depreciation, should the rate be 100% under section 45 of the Income Tax Act 1997 instead of 10% on certain assets under section 60(1) of the Income Tax Act 1997.
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13795101 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11418486\charrsid10189609 \hich\af1\dbch\af0\loch\f1 15.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11418486\charrsid10189609 Air Rarotonga posed t}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 he third question for determination }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11418486\charrsid10189609 in}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  two parts}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 These are: 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (a)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls32\rin0\lin1315\itap0\pararsid6951553\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
Whether annual 10% depreciation was able to be spread over a number of years rather than the 100% being taken in the year of purchase;}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3680039\charrsid10189609  and}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13795101 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (b)\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls32\rin0\lin1315\itap0\pararsid6951553\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 Whether the acquisition of an aircraft in 2005}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9657317\charrsid10189609  entitled}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
 Air Rarotonga to elect how to spread its depreciation on that aircraft rather than depreciating at 100% in the first year.
\par }\pard \ltrpar\s18\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin720\itap0\pararsid13795101\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid9703218\charrsid10189609 \hich\af1\dbch\af0\loch\f1 16.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9703218\charrsid10189609 During}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  the }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid9703218\charrsid10189609 hearing,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  Air Rarotonga raised a subsidiary issue concerning statutory interpretation based on the Constitution}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 It says that if there is any ambiguity in the wording of the legislation a meaning which is most favourable to }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid5391711\charrsid10189609 it}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  shou}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5391711\charrsid10189609 ld be adopted}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5391711\charrsid10189609 This is because}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  rights which are }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5391711\charrsid10189609 enshrined}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  in the Constitution (}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12347849 including}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
 the provisions specifically relating to statutory interpretation in Article 65(2)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid1391543\charrsid6951553 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849\charrsid12214799 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849\charrsid12214799  Art 65}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid12347849\charrsid12214799 
(2) Every enactment, and every provision thereof shall be deemed remedial, whether its immediate purpose is to direct the doing of anything that the enacting authority deems to be for the public good, or to prevent or punish the doing of anything it deems
 contrary to the public good, and shall accordingly receive such fair, large, and liberal construction and interpretation as will best ensure the attainment [[of the object]] of the enactment or provision thereof according to its true intent, meanin
g and spirit.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6951553 )}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  are }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3832868\charrsid10189609 to }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 protect in}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12353428\charrsid10189609 dividuals\rquote  rights to property}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid3832868\charrsid10189609 which}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  are at stake in this case. }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543 
\par }\pard \ltrpar\s18\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin747\itap0\pararsid6951553\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6951553\charrsid10189609 
\par }\pard\plain \ltrpar\s2\ql \li720\ri0\sb40\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin720\itap0\pararsid14099941 \rtlch\fcs1 \af0\afs26\alang1025 \ltrch\fcs0 
\b\fs22\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \dbch\af0\insrsid6832261\charrsid10189609 {\upr{\*\bkmkstart _Toc488418170}{\*\ud\uc0{\*\bkmkstart _Toc488418170}}}
{\upr{\*\bkmkstart _Toc488672837}{\*\ud\uc0{\*\bkmkstart _Toc488672837}}}Approach to objection}{\rtlch\fcs1 \af0 \ltrch\fcs0 \dbch\af0\insrsid6832261 {\upr{\*\bkmkend _Toc488418170}{\*\ud\uc0{\*\bkmkend _Toc488418170}}}{\upr{\*\bkmkend _Toc488672837}
{\*\ud\uc0{\*\bkmkend _Toc488672837}}}
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6951553 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6951553\charrsid6951553 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 17.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 The }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16216882\charrsid10189609 manner}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  the Court}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16216882\charrsid10189609  must approach an objection is}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  set out in the ITA}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16216882\charrsid10189609  as follows:}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \super\insrsid1391543\charrsid6951553 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849\charrsid12214799 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849\charrsid12214799  Section 29 ITA}}}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par }\pard\plain \ltrpar\qj \li1418\ri615\sb100\sa100\sbauto1\saauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin615\lin1418\itap0\pararsid6951553 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid12214799\charrsid6951553 \'93}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid1391543\charrsid6951553 29. Collector may amend 
assessment, or objection may be submitted to High Court - (1) The Collector shall consider every objection and may alter the assessment pursuant thereto.
\par (2) If an objection is not allowed by the Collector, the objector may, within three months after the date on which notice of the disallowance is given to the objector by or on behalf of the Collector, by notice in writing to the Collector require that the
 objection be heard and determined by the High Court before a Judge thereof, and in that event the obje
ction shall be heard and determined in the High Court and the High Court shall for the purpose of hearing and determining the objection, whatever the amount involved, have all the powers vested in it in its ordinary civil jurisdiction as if in an action b
etween the objecting taxpayer and the Collector}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid16216882\charrsid6951553  (emphasis added)}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid12353428\charrsid6951553 .}{\rtlch\fcs1 \af1\afs20 
\ltrch\fcs0 \f1\fs20\insrsid1391543\charrsid6951553 
\par }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid12214799\charrsid6951553 \'93}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid1391543\charrsid6951553 (3) If the Collector, after considering the objection, has allowed the objection in pa
rt and has reduced the assessment, the reduced assessment shall be the assessment to be dealt with by the High Court.
\par 30. Hearing of objections by High Court - (1) The procedure for the institution, hearing, and determination of such proceedings in the High Court shall be in accordance with the ordinary practice of that Court.
\par (2) No objection to an assessment of income tax shall be heard by a Judge in open Court.
\par 31. Burden of proof on objector - On the hearing and determination of all objections to assess
ments of income tax the burden of proof shall be on the objector, and the Court may receive such evidence as it thinks fit, whether receivable in accordance with }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid16216882\charrsid6951553 
law in other proceedings or not (emphasis added).}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid1391543\charrsid6951553 
\par 32. Costs - On the determination of any objection the High Court may award against the Collector or against the objector such costs as it deems just (including interest on tax payable or received).
\par }\pard \ltrpar\qj \li1418\ri615\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin615\lin1418\itap0\pararsid6951553 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid6832261\charrsid6951553 33.}{\rtlch\fcs1 \af1\afs20 
\ltrch\fcs0 \f1\fs20\insrsid595207\charrsid6951553  Court may confirm, cancel or alter the assessment \endash  On the determination of any such objection the High Court may either confirm or cancel the assessment, or increase or reduce the amount the}{
\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid5268865\charrsid6951553 reof, and the assessment shall b}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid595207\charrsid6951553 
e altered by the Collector, if necessary, so as to conform to that determination}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid14885227\charrsid6951553  (emphasis added)}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid595207\charrsid6951553 .}{
\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid12214799\charrsid6951553 \'94}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid1391543\charrsid6951553 
\par }\pard \ltrpar\ql \li851\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin851\itap0\pararsid12214799 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9783448\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid12343042 \hich\af1\dbch\af0\loch\f1 18.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12343042 I now }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4009795 turn to the issues.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9783448\charrsid10189609 
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9783448 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9783448 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413\charrsid10189609 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb240\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid15614131 \rtlch\fcs1 \af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \fs22\dbch\af0\insrsid1391543\charrsid10189609 {\upr{\*\bkmkstart _Toc485645970}{\*\ud\uc0{\*\bkmkstart _Toc485645970}}}
{\upr{\*\bkmkstart _Toc487036921}{\*\ud\uc0{\*\bkmkstart _Toc487036921}}}{\upr{\*\bkmkstart _Toc488418171}{\*\ud\uc0{\*\bkmkstart _Toc488418171}}}{\upr{\*\bkmkstart _Toc488672838}{\*\ud\uc0{\*\bkmkstart _Toc488672838}}}The C-Check}{\rtlch\fcs1 \af1\afs22 
\ltrch\fcs0 \fs22\dbch\af0\insrsid1391543 {\upr{\*\bkmkend _Toc485645970}{\*\ud\uc0{\*\bkmkend _Toc485645970}}}{\upr{\*\bkmkend _Toc487036921}{\*\ud\uc0{\*\bkmkend _Toc487036921}}}{\upr{\*\bkmkend _Toc488418171}{\*\ud\uc0{\*\bkmkend _Toc488418171}}}
{\upr{\*\bkmkend _Toc488672838}{\*\ud\uc0{\*\bkmkend _Toc488672838}}}
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6951553 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6951553\charrsid6951553 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 19.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 The first and second issues relate to the treatment }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11418486\charrsid10189609 by the Collector }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 of the costs }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid595207\charrsid10189609 of }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 the C-C}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1262890 heck inspection and related work.}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\super\insrsid1391543\charrsid7085413   }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609   
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13795101 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid12347849 \hich\af1\dbch\af0\loch\f1 20.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid12347849\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid12347849 The Collector disallowed Air Rarotonga\rquote 
s annual deductions of amounts it had provisioned based on its estimates of }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11215516\charrsid12347849 future }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid12347849 expenditure }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid11215516\charrsid12347849 likely to be spent }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid12347849 on the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid12347849 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid12347849  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4009795\charrsid12347849 at }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413\charrsid12347849 the next C-Check.  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid12347849 In the main these were expenses for work }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11215516\charrsid12347849 usually}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid12347849  undertaken by Air Nelson in }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11215516\charrsid12347849 its workshops in }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid12347849 New Zealand}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413\charrsid12347849 . }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid1391543 
\par }\pard\plain \ltrpar\s18\ql \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12347849\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12347849 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 21.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 A C-Check is required after the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
 has flown 4,000 hours.  It involves a thorough inspection of the plane, }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1985439\charrsid10189609 replacement of various }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 component}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid1985439\charrsid10189609 s}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  and }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14905395 the undertaking of }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 work }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14905395 required }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
to bring it up to a standard of prescribed airworthiness.  The plane cannot continue in service without satisfying the C-Check inspection.  In summary the work is extensive and involves stripping down and dismantling the aircraft and invasive exploration 
for faults and fatigue as well as routine componentry replacement and other planned work}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4009795 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5268865\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid4009795 It}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5268865\charrsid10189609  takes}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13860372\charrsid10189609  some 5,000 man hours to complete}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14905395 Detailed evidence was given as to the work involved.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\f1\super\insrsid14905395 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  Mr Polley, is an aircraft maintenance and operations consul
tant who had undertaken work for Air Rarotonga and was familiar with its maintenance and airworthiness regime gave evidence as to the requirements. No issue was taken by the Collector about the nature or extent of the C-Check processes or the accuracy of 
the forecasting.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14905395  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 I do not intend to set out the detail of that evidence but for the }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  it included:
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}\pard \ltrpar\qj \fi-371\li1080\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls2\rin0\lin1080\itap0\pararsid7085413\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 Taking it out of service for a period of approximately 11 weeks:
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
Flying it to Nelson to enable Air Nelson the contracted service provider to undertake the required inspection and work at its workshops;
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
A close examination of the aircraft using x ray equipment and a substantial dismantling of the aircraft.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
Routine component replacement and servicing as well as work required where defects were discovered in inspection.
\par }\pard \ltrpar\qj \li1080\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1080\itap0\pararsid13795101\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 22.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid13860372\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 In addition to the C-Check other periodic inspections, procedures and work were }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid13860372\charrsid10189609 scheduled for}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1985439\charrsid10189609 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609   These include}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1985439\charrsid10189609 d}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
 inspections and work at }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1985439\charrsid10189609 the expiration of a prescribed number of}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  flight hours known as the A and B Checks.  }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543 
\par }\pard \ltrpar\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin747\itap0\pararsid7085413\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 23.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 The airworthiness regime for the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid10189609 SAAB}
{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  is based on the aircraft manufacturer\rquote s requirements}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13860372\charrsid10189609 ,}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609  international and national airworthiness notices and the requirements of the}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13860372\charrsid10189609  civil aviation and airport}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609  authorities}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
Updated notices and requirements are promulgated from time to time as fresh technical information emerges from accident investigations and as problems emerge in aging aircraft.  These are incorporated into the aircraft maintenance requirements and checkli
sts.  Air Nelson maintained ongoing records of requirements for the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  and incorporated these into }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6782573 scheduled }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 maintenance and work}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13589045\charrsid10189609  for it}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 
.  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13589045\charrsid10189609 Air Rarotonga fed}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  the flight information and maintenance on its aircraf}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid14905395 t into the system}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14905395 The computer-}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 based system
 which maintained the information and scheduled the planning for inspections and maintenance on the aircraft was known as RAMIS.
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13795101\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 24.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 Air Nelson agreed to ensure the currency}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14905395 
 of all the maintenance manuals}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  and service information}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15299099  and new requirements}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 . }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 In}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13589045\charrsid10189609  some }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9703218\charrsid10189609 cases,}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13589045\charrsid10189609  these requirements }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15299099 would}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
 not apply to a particular aircraft due to its operating environment or other factors.  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9703218\charrsid10189609 Nevertheless,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
 the requirement must be noted.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid1391543\charrsid7085413 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 
\rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 
 For instance Mr Polley gave the hypothetical example of a requirement for defrosting equipment.  This would not be needed in an aircraft flying in high temperatures such as the Cook Islands. The requirement and action or reason for it not being necessary
 would be noted.}} }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13795101\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 25.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid2103154\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 A corrosion protection inspection (CPCP) is required in aging aircraft}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 The }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
 required this check around the four and }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9703218\charrsid10189609 six-year}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  mark.  If possible this check is scheduled to coincide with the C-Check
}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 Invasive structural fatigue inspections required by the manufacturer at specified periods are often carried out at the time. 
\par }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin720\itap0\pararsid13795101\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par }\pard\plain \ltrpar\s2\ql \li720\ri0\sb40\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin720\itap0\pararsid15614131 \rtlch\fcs1 \af0\afs26\alang1025 \ltrch\fcs0 
\b\fs22\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \dbch\af0\insrsid1391543\charrsid10189609 {\upr{\*\bkmkstart _Toc485645971}{\*\ud\uc0{\*\bkmkstart _Toc485645971}}}
{\upr{\*\bkmkstart _Toc487036922}{\*\ud\uc0{\*\bkmkstart _Toc487036922}}}{\upr{\*\bkmkstart _Toc488418172}{\*\ud\uc0{\*\bkmkstart _Toc488418172}}}{\upr{\*\bkmkstart _Toc488672839}{\*\ud\uc0{\*\bkmkstart _Toc488672839}}}
The contractual arrangements between Air Nelson and Air Rarotonga}{\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \dbch\af0\insrsid1391543 {\upr{\*\bkmkend _Toc485645971}{\*\ud\uc0{\*\bkmkend _Toc485645971}}}{\upr{\*\bkmkend _Toc487036922}
{\*\ud\uc0{\*\bkmkend _Toc487036922}}}{\upr{\*\bkmkend _Toc488418172}{\*\ud\uc0{\*\bkmkend _Toc488418172}}}{\upr{\*\bkmkend _Toc488672839}{\*\ud\uc0{\*\bkmkend _Toc488672839}}}
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7085413 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7085413\charrsid7085413 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 26.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid8877798\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 The }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 \rquote s C-Check inspection and related work must be carried out by approved aircraft engineers.  Air Nelson was approved and}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3809038\charrsid10189609  it}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  had the x-ray and other sophisticated equipment needed to carry out the C Check.  At the end of the check, if the requisite work is carried out satisfactorily the aircraft is certified }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3809038\charrsid10189609 as airworthy}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid1391543\charrsid7085413 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 
 Evidence was given that Air Rarotonga now undertakes the C-Check work using workshops in Hamilton New Zealand as well as keeping the records. I do not take this into account as it post-dates the arrangements relevant to this case. Nevertheless it does il
lustrate there were options available to Air Rarotonga other than Air Nelson carrying out the work.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8877798\charrsid10189609 
 The airline has responsibility for keeping the aircraft in a state of continued airworthiness and cannot contract out of this primary responsibility.  
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13795101 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 27.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid8877798\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 An Agreement for Provision of Maintenance Services for a }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  340 aircraft between Air Nelson Ltd and Air Rarotonga Ltd dated 8 June 2004 was produced. The Agreement }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid5012509\charrsid10189609 was varied by a letter dated}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  14 October 2008.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid1391543\charrsid7085413 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  This variation was not the subject of detailed evidence.  It appears irrelevant in relation to the matters before the court.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609   The contractual documents between Air Nelson and Air Rarotonga specify the work to be done and the manner of charging.  It does not bind Air Rarotonga to have the}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid14885227\charrsid10189609  C-Check carried out by Air Nelson}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9703218\charrsid10189609 However,}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609  if it did choose to do so Air Nelson }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13860372\charrsid10189609 agreed to}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
 perform the services on the terms and to the standards prescribed in the contract.  
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13795101 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \hich\af1\dbch\af0\loch\f1 28.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid8877798\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 Under the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9703218\charrsid10189609 
agreement,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  Air}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13860372\charrsid10189609  Nelson agreed}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  to perform }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14885227\charrsid10189609 specified }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
aircraft maintenance including the C-Checks and associated work, structural and corrosion program inspections and associated recti}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13860372\charrsid10189609 fication}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13860372\charrsid10189609 The agreement provided}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  (among other things):
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}\pard \ltrpar\qj \fi-371\li1080\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls2\rin0\lin1080\itap0\pararsid7085413\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
Air Nelson will maintain an adequate engineering establishment to carry out its obligations in Nelson.  The workshops in which the work is carried out must comply with the standards laid down by the Director of Civil Aviation, Civil Aviation Authority of 
New Zealand.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}The contract is for a period of }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 two}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  years and thereafter may be terminated by }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 six}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
 months\rquote  notice in writing by either party. 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
The agreement will be reviewed annually and Air Rarotonga may amend or delete contracted services if i}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13589045\charrsid10189609 t decides to per}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
form those or part of them itself.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
The work must comply with the practice and standards laid down by the Director and as required by the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  manufacturer}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1653635 \rquote }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 s documentation, the Customer}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1653635 \rquote }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1391543\charrsid10189609 s Operator Maintenance Manual and schedules and other requirements.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
Agreed charge out rates for labour and allowances as well as the pricing for consumable materials, components and standing charges. 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid14885227\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14885227\charrsid10189609 
Requirements}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609  for }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14885227\charrsid10189609 notifying}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
 Air Rarotonga of the work required and for recording the maintenance and repairs carried out}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2898846\charrsid10189609 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}Terms of payment.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid14885227\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14885227\charrsid10189609 That}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3809038\charrsid10189609  Air Nelson}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15805017\charrsid10189609  keep}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1391543\charrsid10189609 
 records of the maintenance and repair work carried out.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1391543\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
Air Rarotonga is not absolved from the final responsibility for ensuring the safe operation and airworthiness of the aircraft.
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13795101 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15621764\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid14246325 \hich\af1\dbch\af0\loch\f1 29.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid8877798\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14246325 The agreement also covered}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid15805017\charrsid10189609  matters such as the standard of work required, delegation of work, warranties and insurance and indemnities and the usual contractual terms.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15805017 
\par }\pard \ltrpar\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid7085413\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid14246325 \hich\af1\dbch\af0\loch\f1 30.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid8877798\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid14246325 The agreement noted}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15805017\charrsid10189609  that Air Nelson\rquote 
s services are crucial to Air Rarotonga not only in carrying out the C-Check inspection and related work, but in maintaining the airworthiness certification for the SAAB.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15805017 
\par }\pard \ltrpar\s18\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid7085413\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid15805017\charrsid10189609 \hich\af1\dbch\af0\loch\f1 31.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid8877798\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid15805017\charrsid10189609 Furthermore }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 Air Nelson }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14246325 supplied }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13795101\charrsid10189609 \'93Technical Services\'94 support for the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 
.  It was responsible for the maintenance of the aircraft engine and components\rquote  records and receiving and }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9703218\charrsid10189609 entering }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6365089 them into}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15667299  the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 computerised maintenance and inventory control system}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15805017\charrsid10189609 ,}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609  RAMIS.  It also agreed to maintain records in RAMIS including flight logs and schedules of maintenance to be actioned by Air Rarotonga}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }
{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15805017\charrsid10189609 The s}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 et or standing charges payable for }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14246325 the}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid13795101\charrsid10189609  technical services and record keeping and monitoring work }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14246325 were }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 specified 
in the agreement. 
\par }\pard \ltrpar\qj \li360\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid13795101\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid13795101\charrsid10189609 \hich\af1\dbch\af0\loch\f1 32.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid8877798\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 Air Nelson maintained the computer records }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid12347849 and it}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15805017\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 advised Air Rarotonga }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15805017\charrsid10189609 
when and what }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 maintenance was required.  When the C-Check and other larger scale }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4988722 inspections }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13795101\charrsid10189609 and maintenance }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4988722 w}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12347849 ere}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4988722  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13795101\charrsid10189609 required it provided to Air Rarotonga the schedules of required work in advance.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5661836  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3809038\charrsid10189609 
These records enabled Air Rarotonga to estimate future C-Check expenditure.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15035913\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15035913\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1076557\charrsid10189609 \hich\af1\dbch\af0\loch\f1 33.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1076557\charrsid10189609 The work and amounts invoiced for the C-Check costs were produ
ced.  No issue was taken }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12128575\charrsid10189609 either with the amounts nor the fact}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1076557\charrsid10189609 
 they were incurred in the production of income.  The issue relates to the nature of the deductions and t}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4988722 heir timing and}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1076557\charrsid10189609  whether Air }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9703218\charrsid10189609 Rarotonga}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15667299 \rquote s}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1076557\charrsid10189609 
 provisions should be allowed or some other tax treatment should apply to the C-Check expenditure.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 
\par }\pard \ltrpar\qj \li360\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid13795101\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413\charrsid10189609 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb240\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid15614131 \rtlch\fcs1 \af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \fs22\dbch\af0\insrsid13795101\charrsid10189609 {\upr{\*\bkmkstart _Toc487032764}{\*\ud\uc0{\*\bkmkstart _Toc487032764}}}
{\upr{\*\bkmkstart _Toc487036923}{\*\ud\uc0{\*\bkmkstart _Toc487036923}}}{\upr{\*\bkmkstart _Toc488418173}{\*\ud\uc0{\*\bkmkstart _Toc488418173}}}{\upr{\*\bkmkstart _Toc488672840}{\*\ud\uc0{\*\bkmkstart _Toc488672840}}}The First Issue \endash  }{
\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \fs22\dbch\af0\insrsid280126\charrsid10189609 Whether the }{\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \fs22\dbch\af0\insrsid13795101\charrsid10189609 Provisions for Upcoming C-Check}{\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 
\fs22\dbch\af0\insrsid280126\charrsid10189609 {\upr{\*\bkmkend _Toc487032764}{\*\ud\uc0{\*\bkmkend _Toc487032764}}}{\upr{\*\bkmkend _Toc487036923}{\*\ud\uc0{\*\bkmkend _Toc487036923}}} are Deductible}{\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 
\fs22\dbch\af0\insrsid13795101\charrsid10189609 {\upr{\*\bkmkend _Toc488418173}{\*\ud\uc0{\*\bkmkend _Toc488418173}}}{\upr{\*\bkmkend _Toc488672840}{\*\ud\uc0{\*\bkmkend _Toc488672840}}}
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13795101 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid13795101\charrsid10189609 \hich\af1\dbch\af0\loch\f1 34.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 Air Rarotonga says}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid15805017\charrsid10189609  its}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4988722 provisioning}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 
 relating to the C-Check should be deductible}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11808952\charrsid10189609 . }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 It says the provision is \'93
necessarily incurred in carrying on a business for the purpose of gaining or producing the assessable income\'94}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15805017\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 for th
}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15805017\charrsid10189609 e}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609  income year}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15805017\charrsid10189609  in which the provision is recognised}
{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid13795101\charrsid7085413 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  Section 58(b) ITA}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13795101 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609  
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6704575\charrsid10189609 \hich\af1\dbch\af0\loch\f1 35.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6704575\charrsid10189609 Air Rarotonga }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6126427\charrsid10189609 says}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 
 the provisions are based on reliable forecasts or estimates of the likely cost of the C-Check and associated work.  These are reliable because of the meticulous recording of previous work, expenses and costs, experience of work likely to be required base
d on past experience, future planning and the review and adjustment of those costs from time to time to take into account changes in price}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413   }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6704575\charrsid10189609 Air Rarotonga said that in relation to the maintenance spend overall}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15667299 ,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6704575\charrsid10189609  while there were fluctuations }
{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15667299 between}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6704575\charrsid10189609  years}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15667299 ,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6704575\charrsid10189609 
 over a ten year period Air Rarotonga overspent its maintenance provisions by only about $42,000.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid6704575\charrsid7085413  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6704575\charrsid10189609  }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid7085413  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6704575\charrsid10189609 No issue was taken with this evidence and I accept that the costs were able to be estimated with}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6126427\charrsid10189609  some}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6704575\charrsid10189609  accuracy for provisioning purposes.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 
\par }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13795101\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid13461553 \hich\af1\dbch\af0\loch\f1 36.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13461553 R}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 
ecognition of the provisions in the financial accounts enabled Air Rarotonga}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6126427\charrsid10189609 \rquote s}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609  management an}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid12274575\charrsid10189609 d board to take into account}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6126427\charrsid10189609 upcoming expenditure.}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 
\par }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13795101\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid13795101\charrsid10189609 \hich\af1\dbch\af0\loch\f1 37.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 Air Rarotonga says that the provision}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13461553 s }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13596316 were }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 properly made because:
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid13795101\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (a)\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls33\rin0\lin1315\itap0\pararsid288501\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13795101\charrsid10189609 The }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7956524 was }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 using up its airworthy ce}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7956524 rtified flying hours as it moved toward the next C-Check and produced}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13795101\charrsid10189609  income for the business by providing flight services for paying customers.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid288501\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid288501\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid12274575\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (b)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls33\rin0\lin1315\itap0\pararsid288501\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12274575\charrsid10189609 Air Rarotonga}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6704575\charrsid10189609  was}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid13795101\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6126427\charrsid10189609 under compliance}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609  obligation}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6126427\charrsid10189609 s}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609  to meet the C-Check expenditure in order to ensure that the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid6704575\charrsid10189609  was}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10422936\charrsid10189609  airworthy and }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12144442 able to remain}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13795101\charrsid10189609  in service to enable the business to continue.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid288501\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid288501\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid13795101\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (c)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls33\rin0\lin1315\itap0\pararsid288501\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 The}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13461553 se}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13795101\charrsid10189609  obligation}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13461553 s were}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609  imposed as a result of the airworthiness requirements which Air Rarotonga}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12144442  had to meet}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid13795101\charrsid288501 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  The combined effect of the Civil Aviation regulations, manufacturers specifications and requirements for the aircraft as well as the standing arrangements with Air Nelson}
}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid288501\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid288501\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid7956524 \hich\af1\dbch\af0\loch\f1 (d)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls33\rin0\lin1315\itap0\pararsid288501\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7956524 The }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 maintenance }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7956524 was }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 required to keep an aircraft in a state of constant airworthiness including the costs of the C-Checks.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid288501\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid288501\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid13795101\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (e)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls33\rin0\lin1315\itap0\pararsid288501\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 The }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid13795101\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7956524 was }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 operated in the context of a commercial airline and}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7956524  enduring business which depended}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10422936\charrsid10189609 on deploying airworthy aircraft}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10422936\charrsid10189609 To operate thi}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7956524 s business model, the airline was}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10422936\charrsid10189609 
 obliged to undertake the C-Check}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13461553  on the SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10422936\charrsid10189609 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 
\par }\pard\plain \ltrpar\qj \li1440\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13795101\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid4073307\charrsid10189609 \hich\af1\dbch\af0\loch\f1 38.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4073307\charrsid10189609 Counsel for Air }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid12128575\charrsid10189609 Rarotonga accepted that}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4073307\charrsid10189609  there was no obligation to }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12144442 engage }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid4073307\charrsid10189609 Air Nelson }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12144442 to perform}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4073307\charrsid10189609  the cost of the C-Check work under the agreement}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8473333 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12144442  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8473333 I}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12144442 t could }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8473333 have chosen }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12144442 to do the work itself or have the work done elsewhere}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4073307\charrsid10189609 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4073307 
\par }\pard \ltrpar\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid7405859\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7405859\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid13795101\charrsid10189609 \hich\af1\dbch\af0\loch\f1 39.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 The Collector disallowed the deductions for the provisions for the C-Check}
{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4791359\charrsid10189609  and related work}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12274575\charrsid10189609 
He capitalised and depreciated the C-Check expenditure over future years.  That tax treatment is the subject of the 2nd issue which is dealt with below.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 
\par }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13795101\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13795101\charrsid10189609 
\par }\pard\plain \ltrpar\s31\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8540203 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 
\af1\afs22 \ltrch\fcs0 \f1\fs22\lang5129\langfe1033\langfenp1033\insrsid7405859 What is Deductible?}{\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid10189609 
\par 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \hich\af1\dbch\af0\loch\f1 40.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609 The starting point is that income tax is imposed on income derived by a person in the Cook Islands.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid8540203\charrsid7405859 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849\charrsid1000589 Section 39(2)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12347849\charrsid1000589 ITA.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid8540203\charrsid7405859  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7405859  }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 Assessable income includes \'93profits or g}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7405859 ains derived from any business\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid8540203\charrsid7405859 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849\charrsid4222373 Section 46(1)(a) ibid.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609   Deductions which may be made in calculating assessable income are specified in the ITA.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid8540203\charrsid7405859 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849\charrsid4222373 Section 57 & 58 ibid.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid8540203\charrsid7405859  }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609  The Act provides: }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203 
\par }\pard \ltrpar\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid7405859\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7405859\charrsid10189609 
\par }\pard\plain \ltrpar\s31\qj \li1418\ri522\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin522\lin1418\itap0\pararsid7405859 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid7405859 \'93
58.  Expenditure or loss incurred in the production of assessable income - In calculating the assessable income of any taxpayer, any expenditure or loss may, except as otherwise provided in this Act, be deducted from the total income derived by the taxpa
yer in the income year in which the expenditure or loss is incurred, to the extent the expenditure or loss is - 
\par (a) incurred in gaining or producing the assessable income for any income year; or 
\par (b) necessarily incurred in carrying on a business for the purpose of gaining or producing the assessable income for any income year.\'94
\par }\pard\plain \ltrpar\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid7616754\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4073307\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid4073307\charrsid10189609 \hich\af1\dbch\af0\loch\f1 41.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4073307\charrsid10189609 
The New Zealand legislation is to similar effect, although the language has been simplified}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4073307\charrsid10189609 It provides:
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12998800\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12998800\charrsid10189609 
\par }\pard\plain \ltrpar\s18\qj \li1418\ri615\sl360\slmult1\widctlpar\wrapdefault\faauto\rin615\lin1418\itap0\pararsid9052533\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid12144442\charrsid9052533 \'93}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \b\f1\fs20\insrsid8877798\charrsid9052533 DA 1 General permission}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\insrsid8877798\charrsid9052533 
\par }\pard\plain \ltrpar\qj \li1418\ri615\sl360\slmult1\widctlpar\wrapdefault\faauto\rin615\lin1418\itap0\pararsid9052533 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1\afs20 
\ltrch\fcs0 \i\f1\fs20\insrsid8877798\charrsid9052533 Nexus with income
\par }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid8877798\charrsid9052533 (1) A person is allowed a deduction for an amount of expenditure or loss, including an amount of depreciation loss, to the extent to which the expenditure or loss is\emdash 

\par (a) incurred by them in deriving\emdash 
\par (i) their assessable income; or
\par (ii) their excluded income; or
\par (iii) a combination of their assessable income and excluded income; or
\par (b) incurred by them in the course of carrying on a business for the purpose of deriving\emdash 
\par (i) their assessable income; or
\par (ii) their excluded income; or
\par (iii) a combination of their assessable income and excluded income.}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \cs30\f1\fs20\super\insrsid12191904 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  Section DA 1, Income Tax Act 2007}}}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid8877798\charrsid9052533 
\par 
\par }\pard \ltrpar\qj \fi720\li1418\ri615\sl360\slmult1\widctlpar\wrapdefault\faauto\rin615\lin1418\itap0\pararsid9052533 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \i\f1\fs20\insrsid8877798\charrsid9052533 
\par }\pard \ltrpar\qj \li1418\ri615\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin615\lin1418\itap0\pararsid9052533\contextualspace {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid4073307\charrsid9052533 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid9052533 \hich\af1\dbch\af0\loch\f1 42.\tab}}\pard \ltrpar\qj \fi-567\li747\ri615\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin615\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid8540203\charrsid9052533 Certai}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\insrsid1842532\charrsid9052533 n deductions are not permitted}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid13638426\charrsid9052533  under the ITA}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid7085413\charrsid9052533 .  }{
\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid8540203\charrsid9052533 In particular there is a limitation on ded}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid8724662\charrsid9052533 uctions for capital expenditure.}{\rtlch\fcs1 \af1\afs20 
\ltrch\fcs0 \f1\fs20\super\insrsid8540203\charrsid9052533 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849\charrsid15481698 
Section 59 ibid.}}}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid8540203\charrsid9052533 
\par }\pard\plain \ltrpar\s31\qj \li1418\ri615\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin615\lin1418\itap0\pararsid9052533 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid9052533 \'93
59.  Certain deductions not permitted - Notwithstanding anything to the contrary in section 58, in calculating the assessable income derived by any person no deduction, except as expressly provided in this Act, shall be made in respect of any of the foll
owing sums or matters - 
\par (a) investment, expenditure, loss or withdrawal of capital; money used or intended to be used as capital; money used in the improvement of premises occupied; or interest which might have been made on any such capital or money if laid out at interest 

\par ....\'94
\par 
\par Any deduction for repairs is limited to the amount usually expended in any year for those purposes, except as expressly provided in the ITA.}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\lang5129\langfe1033\super\langfenp1033\insrsid8540203\charrsid9052533 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 
\af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849\charrsid1000589 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849\charrsid1000589 
 Section 60 ibid.}}}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid9052533 
\par \'9360.  Deductions for repair, maintenance and depreciation}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid1842532\charrsid9052533  }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid9052533 - 
\par (1) Notwithstanding anything to the contrary in section 58, in calculating the assessable income derived by any person from any source no deduction shall, except as expressly provided in this Act, be made in respect of any of the following sums or matters
: namely, the repair of premises, or the repair of plant, machinery, or equipment used in the production of income beyond the amount usually expended in any year for those purposes:
\par Provided that in cases where depreciation of any asset, whether caused by fair wear and tear or by the fact of such asset becoming obsolete or useless, cannot be made good by repair, the Collector may allow such deduction as the Collector thinks just; 
\'85\'94
\par }\pard \ltrpar\s31\qj \li1418\ri522\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin522\lin1418\itap0\pararsid8540203 {\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid10189609 

\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \hich\af1\dbch\af0\loch\f1 43.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609 If }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13638426 an expense}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
 is not subject to a timing regime it must be allocated to the income year in which it was incurred}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 Whether }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid12982080 and when }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 provisions are \'93incurred\'94 and deductible has been considered in a number of cases. 
\par }\pard\plain \ltrpar\s31\qj \li360\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid8540203 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \hich\af1\dbch\af0\loch\f1 44.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609 In the Privy Council decision }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid8540203\charrsid13638426 CIR v Mitsubishi Motors NZ Limited}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
, the issue was whether an accounting provision for the likely cost of warranty claims on motor vehicles manufactured could be deducted in the same year as the income from the sale of the cars.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\super\insrsid8540203\charrsid9052533 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid12347849 
CIR v Mitsubishi Motors NZ Limited}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  [1995] 3 NZLR 513 (PC).}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid8540203\charrsid9052533  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609  }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9052533  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 The work required under the warranty for these vehicles might not be carried out until in a later year.}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\cs30\f1\super\insrsid8540203\charrsid9639777 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \insrsid12347849 
Liability for the defect was dependent upon the manifestation and notification of the defect within a 12 month period.  Not all cars would be defective but there was a percentage of cars which would have defects.  }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid8540203\charrsid9639777   }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
The High Court (NZ) had accepted that the anticipated cost of the total annual warranty liability for the cars manufactured in the year of provision could be established.  The percentage of vehicles which would have defects and the total cost to remedy th
ese defects in a given year could be predicted with some accuracy based on previous experience.  A warranty from Mitsubishi attached to each vehicle manufactured and contractually bound it to pay the costs of any work or parts claimed by buyers in the ter
ms set out in the warranty.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\f1\super\insrsid8540203\charrsid9639777 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  The warranties were issued by dealers but Mitsubishi bore the cost of remedy and the Court accepted that the taxpayer was liable.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\fs16\insrsid8540203\charrsid9639777  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
 The Privy Council upheld the High Court and the Court of Appeal and allowed the deductions.  It agreed that the accounting provisions that Mitsubishi }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4073307\charrsid10189609 had applied were deductible }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 in the year of manufacture.   
\par }\pard\plain \ltrpar\s31\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8540203 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 
\af1\afs22 \ltrch\fcs0 \f1\fs22\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \hich\af1\dbch\af0\loch\f1 45.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609 In reaching this conclusion their Lordships noted:
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}\pard \ltrpar\qj \fi-371\li1080\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls2\rin0\lin1080\itap0\pararsid5264381\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
The issue of whether the warranty costs were incurred in the year of manufacture was primarily a matter of construction.  An analysis of the warranty wording satisfied them that under the warranty a clear liability was incurred by Mitsubishi at the time o
f sale of the vehicle for latent defects.  
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
The liability was contingent upon a qualifying defect appearing and being notified during the warranty period.  Nevertheless for 63% of cars a defect was a matter of existing fact and not a future contingency.  The contingency that the owner would not mak
e a claim for remedy was minimal.  The expenditure which had been estimated could be said, as a matter of law, to be definitively committed.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
The legal obligation to make a payment in the future could be said to have accrued on sale and the merely theoretical contingencies could be disregarded.  
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
Evidence of accounting practice accepted by the High Court left no doubt that the proper treatment of the outstanding warranty liabilities as part of the cost of the vehicle sales should be matched against the corresponding year\rquote s revenues.  

\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
The New Zealand legislation differed from the corresponding Australian legislation which took a more jurisprudential approach.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
 It was less aligned with commercial reality than the New Zealand legislative approach.  
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
Their Lordships noted that prima facie the income and expenditure should be related to each in accordance with normal accounting principles.  However their Lordships }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12982080 did not adopt}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid8540203\charrsid10189609  the suggestion that all items of expenditure or loss recognised using normal accounting principles should also be tax deductible.
\par }\pard\plain \ltrpar\s31\qj \li1080\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1080\itap0\pararsid8540203 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \hich\af1\dbch\af0\loch\f1 46.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609 More recently the New Zealand Taxation Review Authority in }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid13638426 Case }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid4073307\charrsid3826110 Y17}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609  considered whether an estimate made for accounting fees for }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9112711 compliance work for the current financial year}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609  but yet to be performed invoiced or paid were deductible in that year.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\f1\super\insrsid3826110 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid12347849\charrsid3826110 Case Y17}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13270679 
[}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 2008}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13270679 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  23 NZTC 13,171 (NZ TRA Barber DCJ)}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 

\par }\pard\plain \ltrpar\s31\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8540203 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \hich\af1\dbch\af0\loch\f1 47.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609  The Authority summarised the principles relating to \'93incurred\'94 as follows: 
\par }\pard\plain \ltrpar\s31\qj \li851\ri522\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin522\lin851\itap0\pararsid8540203 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\lang5129\langfe1033\langfenp1033\insrsid3826110 
\par }\pard \ltrpar\s31\qj \li1418\ri522\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin522\lin1418\itap0\pararsid5264381 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 
\'93[24] \'85It is also settled law that principles relating to \'93incurred\'94 are:
\par i) Expenditure will be incurred in an income year even though there has been no actual disbursement if, in that year, the taxpayer is definitively committed to the expenditure; 
\par ii) A taxpayer is definitively committed to an expenditure if a legal obligation to make payment in the future can be said to have accrued; 
\par iii) In determining whether expenditure is incurred, in the case where the expenditure is subject to a contingency, merely theoretical contingencies can be disregarded; 
\par iv) Where the expenditure arises under an agreement, it is fundamental to analyse the nature of the obligation as set out in the agreement in determining whether expenditure is incurred; 
\par v) \'93Necessarily incurred\'94 relates to the degree of connection with the business, rather than whether the expenditure is necessary.}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid14764161  }{\rtlch\fcs1 
\af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381  
\par 
\par [25] There is much case law on the meaning of incurred\'85
\par As noted by the Court of Appeal in }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 CIR v Banks}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381  (1978) 3 NZTC 61 236: 
\par }\pard \ltrpar\s31\qj \li1418\ri720\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin720\lin1418\itap0\pararsid5264381 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 
However, this is not an area of the law where it is possible to devise a judicial formula which, as a substitute for the statutory language, could be applied in all cases and, in the end, a decision in a particular case must be reached on the application 
of the statutory language to its particular circumstances.  [61,241].  
\par }\pard \ltrpar\s31\qj \li1418\ri522\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin522\lin1418\itap0\pararsid5264381 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 
The Court of Appeal went on to find that: 
\par The statutory requirement is that the expenditure be \'93incurred in gaining or producing the assessable income\'94.  That has to be judged at the t
ime that the taxpayer became definitively committed to the expenditure for which deduction is sought.  [61,241].  
\par 
\par [26] Lord Hoffman, in the Privy Council in }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 CIR v Mitsubishi Motors New Zealand Ltd}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid6755923\charrsid5264381  (supra)}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 , held the test to be: 
\par }\pard \ltrpar\s31\qj \li1418\ri720\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin720\lin1418\itap0\pararsid5264381 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 
The question is rather whether, in the light of all the surrounding circumstances, a legal obligation to make a payment in the future can be said to have accrued}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid7085413\charrsid5264381 .  }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 
For this purpose, merely theoretical contingencies can be disregarded. 
\par }\pard \ltrpar\s31\qj \li1418\ri522\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin522\lin1418\itap0\pararsid5264381 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 

\par [27] The Courts have used the term \'93definitively committed\'94 for expenditure to be \'93incurred\'94 in a number of cases; }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 FC of T v La}{
\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 u [1984 ATC 4929], }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 FC of T v Raymor
}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381  (NZW) Pty Ltd [90 ATC 4461], }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 
C of IR v Lyndale Motors }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid3826110\charrsid5264381 (}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 1972}
{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid3826110\charrsid5264381 ) Ltd}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381  [1991 2 NZLR 379. 
\par 
\par [28] As noted by the High Court in }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 Lyndale Motors }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid3826110\charrsid5264381 (}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 1972}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid3826110\charrsid5264381 ) Ltd}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 
, the (then) leading New Zealand case on the point was the Court of Appeal in }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 C of IR v Glen Eden Metal Spinners Limited}{\rtlch\fcs1 
\af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381  (1990) 12 NZTC 7270.   Richardson J noted that: 
\par }\pard \ltrpar\s31\qj \li1418\ri720\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin720\lin1418\itap0\pararsid5264381 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 
The legal principles are clear.  An expenditure is incurred in an income year although there has been no actual disbursement if in that year the taxpayer is definitely committed to that expenditure (}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 King v C of IR}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 ).}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid14764161  }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 
 There must be an ascertained liability but it is not necessary to constitute a definitive commitment that the liability is indefeasible:}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid14764161  }{\rtlch\fcs1 
\af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381  the taxpayer is equally committed whether or not its present liability may subsequently be diminished or avoided by the actions of others.  (7271) 
\par }\pard \ltrpar\s31\qj \li1418\ri522\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin522\lin1418\itap0\pararsid5264381 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 

\par [29] In }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 King v C IR}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 
 (1995) 17 NZTC 12, 122, Wild CJ cited wit}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid3826110\charrsid5264381 h approval the H}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 igh Court of Australia in both }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 FC of T v James Flood Pty Ltd}{
\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381  (1953) 88 CLR 492 and }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 
NZ Flax Investments Ltd v FCT}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381  61 CLR 179.}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid14764161  }{
\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381  Wild CJ quoted from }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 
James Flood Pty Ltd}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 : 
\par }\pard \ltrpar\s31\qj \li1418\ri720\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin720\lin1418\itap0\pararsid5264381 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 
\'85\'94Incurred\'94 does not mean only defrayed, discharged, or borne, but rather it includes encountered, run into, or fallen upon.}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid14764161  }{\rtlch\fcs1 \af1\afs20 
\ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381  It is unsafe to attempt exhaustive definitions of a conception intended to have such a various or multifarious application.}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid14764161  }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid5264381 
 But it does not include a loss or expenditure which is no more than impending, threatened, or expected. 
\par }\pard \ltrpar\s31\qj \fi567\li851\ri522\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin522\lin851\itap0\pararsid15756168 {\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 
\f1\fs22\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid10189609 \'85\'94 }{\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\lang5129\langfe1033\langfenp1033\insrsid8540203 
\par }{\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\lang5129\langfe1033\langfenp1033\insrsid15756168\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \hich\af1\dbch\af0\loch\f1 48.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609 In }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid8668137\charrsid3826110 Case Y17}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8668137\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
the issue was whether a deduction for estimated accounting costs }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4073307\charrsid10189609 should be allowed}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
.  The accounting work was not carried out in the year in which the deduction was claimed by the disputant company.  The relevant work and invoicing was done in the following year.  The disputant had entered into an agreement with its chartered accountant
s which was a \'93continuing appointment to provide accounting services.\'94 The billing arrangement was to \'93bill as the work was performed\'94. In the 2003 year the disputant accrued the sum of $2,285.00 as being \'93estimate of 2003 fees\'94
 and claimed a deduction for that amount in its 2003 income tax return.  It was accepted that the relevant accounting services were performed and invoiced in the 2004 income year. 
\par }\pard\plain \ltrpar\s31\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8540203 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \hich\af1\dbch\af0\loch\f1 49.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609 The disputant argued that it had a definite commitment or existing obligation to pay the fees in 2003 due to its statutory obligation t}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4073307\charrsid10189609 
o prepare financial statements, }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 to prepare and file returns of income and to file them with Inland Revenue.
\par }\pard\plain \ltrpar\s31\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8540203 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \hich\af1\dbch\af0\loch\f1 50.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609 
The disputant could make a reasonable estimate of the compliance costs based on it having an established relationship with the accountants which enabled it to predict the likely fees.  The company also said that the work was partially completed during the
 2003 income year and that comparisons were available with entities of a similar size and nature}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 The agreement between}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid11950402\charrsid10189609  the company and the accountant}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609  did not give rise to expenditure for th}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11950402\charrsid10189609 e work yet to be undertaken by it}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 .  The disputant said that its obligations arose on the first day of trading in any income year }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid11950402\charrsid10189609 as}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609  it became liable to file a return at the end of that income year}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 The company said reporting and tax returns were mandatory by law requiring it to comply in order to keep the business going.
\par }\pard\plain \ltrpar\s31\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8540203 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 
\af1\afs22 \ltrch\fcs0 \f1\fs22\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \hich\af1\dbch\af0\loch\f1 51.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609 The Authority said whether expenditure is deductible must be judged at the time the expenditure is incurred and must have a nexus with an income earning process.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\super\insrsid8540203\charrsid15756168 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  See [32].}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
  It noted that deduction was not permitted in any year other than the year it is incurred and an election not to deduct in that year means that the opportunity to deduct is lost.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid8540203\charrsid15756168 
\chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 
 Ibid.  His Honour noted that it was commercial practice for any oversight in making deductions to be remedied by reopening the year of the oversight with the approval of the Inland Revenue Department.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\super\insrsid8540203\charrsid15756168  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
\par }\pard\plain \ltrpar\s31\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8540203 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \hich\af1\dbch\af0\loch\f1 52.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609 The Authority concluded that while the disputant had a statutory obligation to prepare financial accounts and returns, it did not have a statutory obligation to use or to pay the accountant}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid593261 s}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 The contractual obligation was to pay the accountant}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8739632 s}
{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609  for work after it was performed and invoiced.  The Authority noted that the disputant could have ceased using those accountants and done the work itself or used other providers}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 The only obligation on it would be for unpaid invoices for work already performed. 
\par }\pard\plain \ltrpar\s31\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8540203 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \hich\af1\dbch\af0\loch\f1 53.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609 The Authority distinguished }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid8540203\charrsid8739632 Mitsubishi}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
 where the taxpayer was contractually bound under the warranty to remedy the fault in the vehicle.  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8739632 On the contrary, }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
the accounting firm in }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid8668137\charrsid8739632 Case Y1}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8668137\charrsid10189609 7 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
had no enforceable rights against the disput}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8739632 ant for any services not yet per}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
formed and there was no definite commitment for expenditure for the accountants}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8739632 \rquote }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
 fees to complete the financial statements and returns of income.  The legal obligation to pay only arose upon the performance of the work and the rendering of the invoice.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid8540203\charrsid15756168 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  At [46].}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid8540203\charrsid15756168  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609  The Authority was of the view that in order to incur the accounting fees the disputant must be \'93definitively committed to them.\'94}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15756168  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609  To deduct fees in an earlier year for work done in a later year was as a matter of law a wrong practice.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid8540203\charrsid15756168 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  At [47].}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid8540203\charrsid15756168  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15756168  }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid8540203\charrsid10189609  His Honour said: 
\par }\pard\plain \ltrpar\s31\qj \li1418\ri522\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin522\lin1418\itap0\pararsid15756168 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid15756168 \'93[47]\'85This is consistent with the Privy Council in }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid15756168 Mitsubishi Motors NZ Ltd}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid15756168  at 12,356: 
\par }\pard \ltrpar\s31\qj \li1418\ri522\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin522\lin1418\itap0\pararsid1840992 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid15756168 
The question of what income can be treated as \'93derived\'94 during an accounting year is, unlike the question of deductions, a matter governed by normal accounting principles. }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203 
\par }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid1840992\charrsid15756168 
\par }\pard \ltrpar\s31\qj \li1418\ri522\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin522\lin1418\itap0\pararsid15756168 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid15756168 
And the Court of Appeal in the same case at 11,103: 
\par }\pard \ltrpar\s31\qj \li1418\ri720\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin720\lin1418\itap0\pararsid15756168 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid15756168 
Accounting principles applicable for financial reporting purposes and good commercial practice cannot be substituted for the statutory test of deductibility but they may assist \'93
in ascertaining the true nature and incidence of the item as a step towards determining whether it answers the test\'94 (}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \i\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid15756168 
James Flood Pty Limited }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid15756168 at pp 506-507).\'94
\par }\pard \ltrpar\s31\qj \li1418\ri522\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin522\lin1418\itap0\pararsid8540203 {\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid10189609 

\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \hich\af1\dbch\af0\loch\f1 54.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203\charrsid10189609 The Authority held}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9120834  that}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 :
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid9120834 \hich\af1\dbch\af0\loch\f1 (a)\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls34\rin0\lin1315\itap0\pararsid1709383\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9120834 a}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609  deduction was sought for a cost to be incurred}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9120834 ;}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid1709383\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1709383\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11168481\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (b)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls34\rin0\lin1315\itap0\pararsid1709383\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11168481\charrsid10189609 the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 dispu}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid9120834 tant did not owe anything to its}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609  account}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9120834 ants for work not yet performed;}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8540203 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid1709383\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1709383\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid9120834 \hich\af1\dbch\af0\loch\f1 (c)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls34\rin0\lin1315\itap0\pararsid1709383\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9120834 t}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
here was no contractually enforceable obligation on the accountants to complete the anticipated accountancy work for which the estimate had been calculated; and}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid1709383\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1709383\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8540203\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (d)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls34\rin0\lin1315\itap0\pararsid1709383\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
even if there had been an obligation on the accountants to perform the work in the future he did not see }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9120834 the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid8540203\charrsid9120834 Mitsubishi}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609  or }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid8540203\charrsid9120834 Bisley}{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid9120834  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9120834 cases }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 as being \'93particularly helpful\'94.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\f1\super\insrsid9120834 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  At [51].}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609   The Authority said: }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid1709383\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1709383\charrsid10189609 
\par }\pard\plain \ltrpar\s31\qj \li1418\ri522\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin522\lin1418\itap0\pararsid1709383 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid1709383 \'93[51]\'85
. It seems to me to be basic that if a taxpayer seeks to deduct accountancy fees in a particular year, then as a general rule that service needs to have been provided in that particular year.}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\lang5129\langfe1033\langfenp1033\insrsid14764161  }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid1709383 
 Possibly, there is merit in the argument that a pre-commitment on a commercial basis for services to be provided after the end of the revenue year in question creates a debt incurred in the earlier year and, therefore, deductible in that year.\'94 

\par }\pard\plain \ltrpar\qj \li657\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin657\itap0\pararsid487378\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8540203\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid4404224 \hich\af1\dbch\af0\loch\f1 55.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4404224 I now turn to the present case.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4404224 
\par }\pard\plain \ltrpar\s31\qj \li360\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid8540203 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\lang5129\langfe1033\langfenp1033\insrsid8540203\charrsid10189609 
\par }\pard\plain \ltrpar\s2\ql \li720\ri0\sb40\sl360\slmult1\keep\keepn\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin720\itap0\pararsid1709383 \rtlch\fcs1 \af0\afs26\alang1025 \ltrch\fcs0 
\b\fs22\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \dbch\af0\insrsid15101822\charrsid10189609 {\upr{\*\bkmkstart _Toc488418174}{\*\ud\uc0{\*\bkmkstart _Toc488418174}}}
{\upr{\*\bkmkstart _Toc488672841}{\*\ud\uc0{\*\bkmkstart _Toc488672841}}}Conclusion on the First Issue}{\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \dbch\af0\insrsid4670048 {\upr{\*\bkmkend _Toc488418174}{\*\ud\uc0{\*\bkmkend _Toc488418174}}}
{\upr{\*\bkmkend _Toc488672841}{\*\ud\uc0{\*\bkmkend _Toc488672841}}}
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\keepn\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1709383 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1709383\charrsid1709383 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid4670048\charrsid10189609 \hich\af1\dbch\af0\loch\f1 56.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\keepn\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 Their Lordships in }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\i\f1\insrsid4670048\charrsid9120834 Mitsubishi}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  said:}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048 
\par }\pard \ltrpar\qj \li747\ri0\sl360\slmult1\keepn\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid1709383\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1709383\charrsid10189609 
\par }\pard \ltrpar\qj \li1418\ri615\sl360\slmult1\keepn\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin615\lin1418\itap0\pararsid1709383 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid864848\charrsid1709383 \'93}{\rtlch\fcs1 \af1\afs20 
\ltrch\fcs0 \f1\fs20\insrsid4670048\charrsid1709383 ...the question of whether the expenditure has been \'93incurred\'94 involves characterising the nature of the legal relationshi}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\insrsid3956769\charrsid1709383 p between the taxpayer and the}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid4670048\charrsid1709383  person to whom the obligation is owed}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\insrsid7085413\charrsid1709383 .  }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid4670048\charrsid1709383 On one view, it requires one to decide as a matter of construction whether the obligation is contingent or vested but defeasible...}{
\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid864848\charrsid1709383 \'94}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \cs30\f1\fs20\super\insrsid10644339 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid12347849 CIR v }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang1153\langfe1033\langnp1153\insrsid12347849\charrsid9120834 Mitsubishi}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang1153\langfe1033\langnp1153\insrsid12347849  Motors New Zealand Ltd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849  [1995] 3 NZLR 513 at 517.}}}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\insrsid4670048\charrsid1709383 
\par }\pard \ltrpar\ql \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4670048 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid864848\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid10189609\charrsid10189609 \hich\af1\dbch\af0\loch\f1 57.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\keepn\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 Air Rarotonga submitted that}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid4404224  it was obliged to have the C-Check done. It said that}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609  any uncertainty over whether it }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4404224 would have the}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609  work done}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9120834 ,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609  because it may not continue to use the SAAB in its business}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9120834 ,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4404224 was }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 a remote conti}
{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3108717 n}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 gency and therefore }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4404224 did}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid10189609\charrsid10189609  not detract from the obligation.  
\par }\pard \ltrpar\ql \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4670048 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid9913708 \hich\af1\dbch\af0\loch\f1 58.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9913708 C}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12274575\charrsid10189609 ounsel for }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 Air Rarotonga accepted }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12274575\charrsid10189609 that }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
the contract with Air Nelson did not impose an obligation to pay for the cost of the C-Check until the work was completed and invoiced.  Air Rarotonga said it needed to have the C-Check work done by Air Nelson in order to keep the aircraft certified}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 However this was not a contractual obligation, nor any direct legal obligation, to a third party}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 Air Rarotonga could have done the work itself or terminated the contract with Air Nelson and had it done elsewhere.  It was Air Rarotonga\rquote 
s choice to have the in}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3108717 s}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 pection and work done by Air Nelson or done at all.  Therefore any obligation}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8406857\charrsid10189609 s}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8406857\charrsid10189609 that }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8218041 require }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid8406857\charrsid10189609 Air Raroto}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8218041 nga}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  to incur the C-Check costs }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid15562812\charrsid10189609 were not legal obligations }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3956769\charrsid10189609 but rather}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  choice}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid3956769\charrsid10189609 s}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3956769\charrsid10189609 it made }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
to first to use Air Nelson to undertake }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7545420 the work and secondly to pursue}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  a business plan which retained the }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8999521\charrsid10189609 SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  in service.
\par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4670048 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid4670048\charrsid10189609 \hich\af1\dbch\af0\loch\f1 59.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
The compliance obligations that Air Rarotonga points to as necessitating it to have the work done by Air Nelson are not of the same nature as the direct legal obligations }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11215852 on}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid4670048\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid11215852 Mi}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9120834\charrsid11215852 t}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid11215852 subishi}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 Air Rarotonga\rquote s submission is similar to the taxpayer}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14161635 \rquote s}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \super\insrsid4670048\charrsid1709383 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1153\langfe1033\langnp1153\insrsid12347849 Called the \'93Disputant\'94 in the Taxation Reveiw Authority.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  argument in }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\i\f1\insrsid8668137\charrsid14161635 Case Y17}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 .  In that }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3956769\charrsid10189609 case }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid4670048\charrsid10189609 the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14161635 purported }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 obligation to incur the accountants}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14161635 
\rquote }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  fees to prepare the disputant}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3956769\charrsid10189609 \rquote }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
s financial accounts and tax returns arose not from a contractual or other direct legal obligation to a third party but rather due to its legal compliance requirements.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid4670048\charrsid1709383 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849 
The taxpayer said it was legally obliged to undertake the preparation of the accounts and tax return from the start of the relevant financial year in which it earned the income although the work and invoicing did not occur until the following year.}}}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid4670048\charrsid1709383  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3956769\charrsid10189609 The disputant}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid4670048\charrsid10189609  was not contractually bound to pay the accountants}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14161635 \rquote }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  fees for the work provisioned}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 It had a choice both as to whether it complied and secondly whether it used the relevant accountant to carry out the work}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
\par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4670048 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid4670048\charrsid10189609 \hich\af1\dbch\af0\loch\f1 60.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 In }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid4670048\charrsid14161635 
Mitsubishi}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  the liability was dependent upon the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3108717\charrsid10189609 manifestation}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid4670048\charrsid10189609  and notification of the latent defect within the 12 month period}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
The Board was of the view that the legal obligation to make a payment in the future accrued on manufacture of the vehicle}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
The contingency was not that the underlying liability might not occur but rather that the owner might not claim}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 The contingency or }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3108717\charrsid10189609 defeasibility}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  was the slight chance that the owner of a car with a latent defect which became apparent in the }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3108717\charrsid10189609 warranty}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  period would not c}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12978426\charrsid10189609 
laim under the contractual warra}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 nty}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 Lord Hoffman said:}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid4670048 
\par }\pard \ltrpar\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid1709383\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1709383\charrsid10189609 
\par }\pard \ltrpar\qj \li1418\ri615\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin615\lin1418\itap0\pararsid1709383 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid4670048\charrsid1709383 \'93
...Since these defects were by definition likely to show themselves within the warranty period, }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid13897715\charrsid1709383 their}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\insrsid4670048\charrsid1709383  Lordships consider that the contingency that the owners might be content not to require remedial work would be real only in the case of the most trivial defect}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\insrsid7085413\charrsid1709383 .  }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid4670048\charrsid1709383 It would not make any material difference to the accuracy of the estimated amount of expenditure to which the taxpayer could be }{
\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid13897715\charrsid1709383 said}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid4670048\charrsid1709383 , as a m}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid13897715\charrsid1709383 a}{
\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid4670048\charrsid1709383 tter of law, to be definitely committed...\'94}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\super\insrsid4670048\charrsid1709383 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang1153\langfe1033\langnp1153\insrsid12347849\charrsid14161635 Mitsubishi}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1153\langfe1033\langnp1153\insrsid12347849  at 519: }}}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid4670048\charrsid1709383 
\par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4670048 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid4670048\charrsid10189609 \hich\af1\dbch\af0\loch\f1 61.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 Air Rarotonga was not committed to the expendi
ture for the C-Check in the sense that an obligation to pay existed or had accrued}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 In the years in which it made the provisions it }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7234501\charrsid10189609 was }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 not under any \'93definitive commitment\'94 to pay the cost of the C-Check to Air Nelson}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 Whether the costs }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13897715\charrsid10189609 were incurred}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
 was }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1328999 down to }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 a choice made by Air Rarotonga and not a contingency}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13897715\charrsid10189609 .}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
\par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4670048 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid4670048\charrsid10189609 \hich\af1\dbch\af0\loch\f1 62.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
Air Rarotonga says it was obliged to undertake the C-Check in order to keep the business as a going concern}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 That was a business de}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7234501\charrsid10189609 cision entirely within its di}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 scretion and not an obligation owed to a third party}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid12347849 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413   }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 For instance it might sell the aircraft and buy another or cho}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6231177\charrsid10189609 o}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 se not to replace it}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
If it did have the work done it need not have it done by Air Nelson}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
The contract has provisions for termination and also for Air Rarotonga to do the work itself}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
The obligation to pay Air Nelson only arose when the work was done and the cost was invoiced.
\par }\pard \ltrpar\qj \li360\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid864848\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid864848\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid4670048\charrsid10189609 \hich\af1\dbch\af0\loch\f1 63.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 Air Rarotonga says that }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7234501\charrsid10189609 t}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
he costs of the C-Check were able to be estimated with a degree of accuracy in a similar vein to the ability of Mitsubishi to predict with reasonable accuracy the cost to remedy defects in vehicles in any particular year}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 This does not advance Air Rarotonga}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7234501\charrsid10189609 \rquote }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid4670048\charrsid10189609 s argument that the costs were incurred in the legal sense but rather }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1328999 shows that it could estimate the likely costs}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid4670048\charrsid10189609  with accuracy. 
\par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4670048 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid4670048\charrsid10189609 \hich\af1\dbch\af0\loch\f1 64.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
Finally Air Rarotonga said that it was following normal accounting treatment to enter provisions for upcoming maintenance (and by implica}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7234501\charrsid10189609 tion C-Check) costs }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid10441097\charrsid10189609 and therefore the provisions should be allowed}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid4670048\charrsid7761149 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849 
Nor was I satisfied on the evidence that it was usual commercial practice. There was evidence from Mr }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849\charrsid14161635 O\rquote Meara}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1153\langfe1033\langnp1153\insrsid12347849  the accountant from Air Rarotonga but no evidence as to the industry approach. The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849\charrsid14161635 Collector\rquote s}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849  evidence was to the contrary.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609   On this point I obser}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14161635 
ve that there was no }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1328999 specific }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14161635 evidence that}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  work in the nature of a C-Check }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1328999 should be }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 provisioned in advance}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14161635  as a matter of normal accounting practice}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid1328999 . }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 Mr O\rquote Meara said it was appropriate in his }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14161635\charrsid10189609 experience}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4993185\charrsid10189609 Ms }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1203292\charrsid10189609 Thomson}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4993185\charrsid10189609  for the}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  Collector disagreed}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 However}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid14161635 , even}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  accepting that the provisions made in relation to the C-Check d}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1328999 id}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid4670048\charrsid10189609  follow normal accounting treatment I am of the view that this is not }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1328999 determinative}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid4670048\charrsid10189609 I do not consider that in this case the accounting treatment assist}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1328999 s}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  me.  Wh
ile what is normal accounting treatment may }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12347849 assist in certain cases}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 , in this case the legal position is clear}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid1328999 . The}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  provisions do not meet the legal requirements for deduction.
\par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4670048 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8877798\charrsid1328999 \hich\af1\dbch\af0\loch\f1 65.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8877798\charrsid1328999 Their Lordships in }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\i\f1\insrsid8877798\charrsid1328999 Mitsubish}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8877798\charrsid1328999 i noted that it
 was not without attraction to take an approach which allowed that all items of expenditure or loss were deductible using normal accounting principles}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413\charrsid1328999 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8877798\charrsid1328999 However that approach was contrary to the weight of authority in New Zealand}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413\charrsid1328999 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8877798\charrsid1328999 
The Privy Council would not undertake such a revisionist approach without a thorough inquiry into the possible repercussions on other parts of the legislation and est}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1328999\charrsid1328999 
ablished commercial practices. }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8877798 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1328999\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1328999\charrsid1328999 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid4670048\charrsid10189609 \hich\af1\dbch\af0\loch\f1 66.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 Therefore the Collector was correct in not allowing the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14161635 deduction of the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 
C-Check provisions}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4670048\charrsid10189609 The next issue relates to the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid853471 treatment}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid4670048\charrsid10189609  that the Collector adopted }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid853471 for}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7413035  the C-Check}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid4670048\charrsid10189609  expenditure.
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16532983 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16532983 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7761149\charrsid10189609 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb240\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid16324086 \rtlch\fcs1 \af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \fs22\dbch\af0\insrsid16324086\charrsid10189609 {\upr{\*\bkmkstart _Toc488418175}{\*\ud\uc0{\*\bkmkstart _Toc488418175}}}
{\upr{\*\bkmkstart _Toc488672842}{\*\ud\uc0{\*\bkmkstart _Toc488672842}}}The Second Issue \endash  Repairs and Maintenance or Capital Expenditure for the C-Check{\upr{\*\bkmkend _Toc488418175}{\*\ud\uc0{\*\bkmkend _Toc488418175}}}
{\upr{\*\bkmkend _Toc488672842}{\*\ud\uc0{\*\bkmkend _Toc488672842}}}
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16324086 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid14161635 \hich\af1\dbch\af0\loch\f1 67.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid14161635 In the alternative, Air Rarotonga}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  says that the relevant expenditure should be deductible in the year in which the work is done and paid for}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13655030 Thus}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  the C-Check expenditure }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9722940 should be}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  treated as a repair and maintenance item and so on the revenue account }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9722940 and not}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609  capital. 
\par }\pard\plain \ltrpar\qj \li360\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid16324086\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid10189609 \hich\af1\dbch\af0\loch\f1 68.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 The Collector capitalised the C-Check expenditure and }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid464870\charrsid10189609 spread the}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
 depreciation over the years following the C-Check. 
\par }\pard\plain \ltrpar\qj \li360\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid16324086\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid13655030 \hich\af1\dbch\af0\loch\f1 69.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid16324086\charrsid13655030 Whether the C-Check }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13655030\charrsid13655030 is}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid13655030 
 treated as capital expenditure or as repairs and maintenance is }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13655030\charrsid13655030 central to this issue}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13655030\charrsid13655030 This}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid13655030  distinction has been the subject of a number of cases}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid13655030 Principles have emerged but each case turns on its facts. }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086 
\par }\pard\plain \ltrpar\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid2717807\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2717807\charrsid13655030 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid10189609 \hich\af1\dbch\af0\loch\f1 70.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 In }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid16324086\charrsid7278779 Poverty Bay Electric Power Board v CIR}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
 the Court of Appeal (NZ) agreed with the finding of the High Court that the replacement of the network for electricity reticulation within Gisborne City was an item of capital work.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid16324086\charrsid2717807 
\chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af37 \ltrch\fcs0 \i\insrsid12347849\charrsid15407339 
Poverty Bay Electric Power Board v CIR}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid12347849\charrsid11225362  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13270679 [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 1999}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13270679 
]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  19 NZTC 15,001}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2717807  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
The overhead lines had been replaced by underground wiring}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
The work was substantial and created an asset that was clearly superior to that which had existed before}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
The Court held that the work was more than repairs and maintenance as it created a capital improvement that was intended to have an enduring benefit}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609 The new network was physically larger, had greater capacity and operated more efficiently}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
The taxpayer argued the expenditure could be apportioned part as to repairs and part as to capital}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
The Court rejected this argument, finding that in reality, no amount could be said to have been spent on repairs as the old lines were removed and scrapped. 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16324086 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid10189609 \hich\af1\dbch\af0\loch\f1 71.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 In }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid16324086\charrsid7278779 Auckland Gas Co v CIR}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
 the issue was whether the cost of work that the company regarded as progressive repairs to its pipe network was revenue and therefore deductible expenditure or whether it was capital expenditure that could not be deducted due to the capital limitation.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid16324086\charrsid2717807 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid12347849 
Auckland Gas Co v CIR }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13270679 [}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12347849\charrsid12214799 1997}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13270679 ]}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid12347849\charrsid12214799  18 NZTC 13,408 (PC)}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid16324086\charrsid2717807  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2717807  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
The Privy Council upheld the decision that it was capital expenditure.  
\par }\pard \ltrpar\s18\ql \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16324086\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid10189609 \hich\af1\dbch\af0\loch\f1 72.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 In }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\i\f1\insrsid16324086\charrsid4348664 Auckland Gas Co}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 , the taxpayer owned an existing system of metal pipes for reticulating gas to its customers}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 The pipes were old and leaked}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
Ultimately the leaks were progressively fixed by inserting polythene pipes in the old pipes where the leaks had occurred
.  The gas was then reticulated in the new polythene pipe sealed off from the leaky metal pipe which was retained as an outer shell.  In time and progressively the polythene piping was inserted through the whole network of pipes which made up the gas dist
ribution system. It was accepted that the expenditure would be a revenue item if the work constituted "repair"}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5704718\charrsid10189609  as distinct from "replacement."}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609 
\par }\pard \ltrpar\s18\qj \li360\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid16324086\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid10189609 \hich\af1\dbch\af0\loch\f1 73.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
Their Lordships set out a two-stage test to assist in determining whether the work amounted to repair (revenue account) or replacement (capital account).
\par }\pard\plain \ltrpar\qj \fi-425\li1276\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1276\itap0\pararsid10098852 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10098852 i.\tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10098852 
First the asset must be identified.  The relevant asset was the Auckland gas pipe network.  It made up the Auckland gas distribution system. 
\par }\pard\plain \ltrpar\s18\qj \li1260\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1260\itap0\pararsid2717807\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2717807\charrsid10189609 
\par }\pard\plain \ltrpar\qj \fi-425\li1276\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1276\itap0\pararsid10098852 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10098852 ii.\tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10098852 
Secondly the effect of the work on the character of that asset must be considered}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413\charrsid10098852 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10098852 
If the replaced part is so different from the original part that the character of the asset has changed it might be an indication that the asset has been replaced rather than repaired}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413\charrsid10098852 .  }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10098852 A repair will return the asset to its previous condition without changing its character}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413\charrsid10098852 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10098852 However that the replacement part is better than the original due to improvements in technology does not of itself mean that the work is a replacement.
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16324086 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid10189609 \hich\af1\dbch\af0\loch\f1 74.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 The old gas pipes no longer carried out their function of carrying gas}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
They were merely providing support for the new polythene pipes}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
The character of the original gas distribution system had changed and been upgraded}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
The nature and extent of the work undertaken on the network of pipes was determinative of the character}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
It went beyond a repair and constituted a replacement of a significant portion of the gas distribution network}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
The cost of the work was not deductible repair expenditure but rather capital expenditure.
\par }\pard\plain \ltrpar\qj \li360\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid16324086\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid5076510 \hich\af1\dbch\af0\loch\f1 75.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid5076510 A}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  crucial point was that }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid464870\charrsid10189609 the}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609  new system was a vast improvement on the old. If the old metal pipe system had been fixed by fixing faulty joints and corrosion the work would be in the nature of repair}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 But here the old mains system was effectively abandoned as a conveyor of gas and relegated to the role of housing the new polythene pipeline}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 Had the polythene pipes been placed beside the old mains there would have been no argument but that they were a new system}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 The Lordships were of the view that placing the new pipes within the old did not make a material difference to the fact it was a new system.
\par }\pard \ltrpar\s18\ql \li360\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin360\itap0\pararsid16324086\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid10189609 \hich\af1\dbch\af0\loch\f1 76.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 In this case Air Rarotonga was required to }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid464870\charrsid10189609 follow}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  a programme of scheduled inspection and maintenance}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 Without meeting the maintenance and inspection requirements on its aircraft the company could not continue }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5395294 its airline business}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 . }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7675370 The}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  C-Check work }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4007205\charrsid10189609 
including the replacement of ag}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 ing componentry required by the scheduled regime did not extend the aircraft\rquote s finite life, but }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid464870\charrsid10189609 rather}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  allowed it to continue to achieve its }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13655030 flying}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609  certification}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid14642819 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid10189609 \hich\af1\dbch\af0\loch\f1 77.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 The C-Check work was invasive }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid24116\charrsid10189609 and significant }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 compared to other items of 
}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid24116\charrsid10189609 scheduled }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 maintenance}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid24116\charrsid10189609  and inspections}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  but it did not change the character of the plane nor replace it with something else}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid24116\charrsid10189609 
According to Air Rarotonga }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7278779 t}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 he nature of the aircraft did not change}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13655030 
 nor was it renewed}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
It may have gained some technical improvement due to advances in technology of replacement components but this was incidental to the maintenance and repair }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16074681 content}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609  of the scheduled work.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid16324086\charrsid14642819 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af37 \ltrch\fcs0 \insrsid12347849\charrsid6581595 The Privy Council in }{\rtlch\fcs1 \af37 \ltrch\fcs0 \i\insrsid12347849\charrsid6581595 Auckland Gas Co}{
\rtlch\fcs1 \af37 \ltrch\fcs0 \insrsid12347849\charrsid6581595 
, used the analogy of the fact that generally the replacement of the battery in a car and would not usually be an item of capital, but rather repair. The car has been put into working condition again and improvements in technology of the replacement part 
means the car may last longer or function better, nevertheless that of itself does not change the nature of the vehicle.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  There was no evidence of any }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13655030 relevant }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 technical improvements as a result of the C-Check work.
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid14642819 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid10189609 \hich\af1\dbch\af0\loch\f1 78.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 I now turn to the application of the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid16324086\charrsid8673711 Auckland Gas Co}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
 two-stage test to this case}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 The identification of the asset is the first stage}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 This }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12656626 is}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  the SAAB aircraft}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 I}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid24116\charrsid10189609 t is able to be operated alone and sold or otherwise dealt with separately}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13655030 It is the sum of its components}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13655030\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13655030 
but these are not assets for the purposes of the legal tests}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13655030 The aircraft}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13655030\charrsid10189609  is a d}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13655030 iscrete item and stands alon}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8673711 e}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 . }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13655030\charrsid10189609  }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid24116\charrsid10189609 I}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 t is part of the larger fleet and so delivers the services needed by the airline to continue in business
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid14642819 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid10189609 \hich\af1\dbch\af0\loch\f1 79.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 The second part of the test looks at the effect of the work on the character of the asset}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609 The aircraft was stripped down to its chassis}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5722187\charrsid10189609 It was repaired}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609  and }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10434492 serviced}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10434492  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609 Some of the replacement components may have been improvements on the old due to advances in technology}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609 But there was no evidence that the improvements were so significant as to make it a vastly improved aeroplane or change its character or increase its life span}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 The }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320 finite }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
operational life of the aircraft was 90,000 landings or 60,000 flight hours.
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid14642819 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6444320 \hich\af1\dbch\af0\loch\f1 80.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6444320 I}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8673711 now }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
go on to consider other indicators that have }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10434492 assisted }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 the Courts in considering the nature of the C-Check work.
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid14642819 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid10189609 \hich\af1\dbch\af0\loch\f1 81.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 In }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid16324086\charrsid8673711 Sun Newspapers Ltd v FCT}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
 the High Court of Australia pointed to three indicators.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid16324086\charrsid11422969 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid12347849\charrsid2653676 Sun Newspapers Ltd v FCT}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13270679 [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 1938}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13270679 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  61 CLR 337}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10098852  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8673711\charrsid10189609 First}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8673711 ,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8673711\charrsid10189609 
 the character of the advantage sought and its lasting qualities}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5838843 . }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 Secondly}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8673711 ,}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  the manner in which the advantage was to be used, relied upon or enjoyed and in this consideration recurrence may be relevant. Finally, the means adopted to obtain it}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 For instance, a periodic or regular payment commensurate with its use may indicate revenue while a once and for all 
payment to secure enjoyment in the future may indicate a capital item.
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid14642819 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid10189609 \hich\af1\dbch\af0\loch\f1 82.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 Whether the cost of the work is a once and for all expenditure or is a regular item of expense is a consideration which is relevant here}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 The C-Check was a regular check due every 4,000 flight hours}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5838843 Its periodic nature}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  supports it being a revenue expense.
\par }\pard \ltrpar\s18\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14642819\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8877798\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8877798\charrsid10189609 \hich\af1\dbch\af0\loch\f1 83.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8877798\charrsid10189609 
During argument, an analogy was drawn between the certification for airw}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8673711 orthiness with w}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8877798\charrsid10189609 arrants of }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8673711 f}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8877798\charrsid10189609 itness which are required for motor vehicles in various jurisdictions}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 . }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8877798\charrsid10189609  In the case of motor vehicles, a warrant is issued on satisfying the requirements of an annual test of vehicle safety, and roadworthiness. 
\par }\pard\plain \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14642819\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8877798\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8877798\charrsid10189609 \hich\af1\dbch\af0\loch\f1 84.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid8877798\charrsid10189609 The comparison is sound }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15488440 despite the significant work}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4531748  required for the C-Check}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid13854921 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8877798\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13854921 The}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8877798\charrsid10189609 
 completion of the C-Check does not result in a new aircraft but rather an aircraft which is certified as airworthy and so able to continue in service for the period }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4531748 until the next C-Check is due.}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8877798\charrsid10189609 
\par }\pard \ltrpar\s18\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14642819\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6759410\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6759410\charrsid10189609 \hich\af1\dbch\af0\loch\f1 85.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6759410\charrsid10189609 Another factor referred to in some cases }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid4531748 is }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6759410\charrsid10189609 the financing of the work. In this case there is no evidence }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4531748 of }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6759410\charrsid10189609 whether the expenditure on the C}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8673711 -Check}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6759410\charrsid10189609 
 came from fixed capital or working capital although counsel for the Collector did ask about this.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid6759410\charrsid16612800 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s18\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12347849 In any event it}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12347849\charrsid10098852 
 is not a definitive indicator as with the prevalence of revolving credit facilities}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12347849 ,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12347849\charrsid864848  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid12347849\charrsid10098852 the difference is less significant than it may have been in the past}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12347849\charrsid864848 .}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6759410\charrsid10189609  }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16612800\charrsid2039893 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1643087 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 
{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1643087 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid1643087\charrsid12259795 \hich\af1\dbch\af0\loch\f1 86.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid1643087\charrsid12259795 Counsel were unable to find any }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13900627 tax }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1643087\charrsid12259795 cases dealing with C-Checks}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid13900627  specifically}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1643087\charrsid12259795 . They referred to a number of decisions from the United States. Counsel for the Collector referred to }{\rtlch\fcs1 \ai\af1 \ltrch\fcs0 
\i\f1\insrsid1643087\charrsid12259795 FedEx Corp v US}{\rtlch\fcs1 \ab\ai\af1 \ltrch\fcs0 \cs30\b\i\f1\super\insrsid15340573  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1643087\charrsid12259795 which involved aircraft maintenance}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6716706 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1643087\charrsid12259795  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6716706 In}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1643087\charrsid12259795 
 that case when considering whether the maintenance was capital the court considered }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6716706 whether }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1643087\charrsid12259795 
the expenditure increased the value of the asset, prolonged its useful life or adapted it to a new use.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid4150458\charrsid4150458  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid4150458\charrsid16612800 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af37 \ltrch\fcs0 \insrsid12347849\charrsid5710632 FedEx Corp v US291 F Supp 2d 699 (2003)}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1153\langfe1033\langnp1153\insrsid12347849  }}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1643087\charrsid12259795 
 Notwithstanding the high cost relative to the value of the engines being repaired the court concluded that the heavy overhaul of the engine did not increase the value, prolong its life or adapt it to a new use. They were incidental to the maintenance and
 so deductible expenditure.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid15340573\charrsid16612800  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1643087\charrsid12259795  This reasoning provides useful guidance for this case}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1643087\charrsid15340573 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1643087  
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1643087 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 
{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1643087\charrsid1643087 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid6444320 \hich\af1\dbch\af0\loch\f1 87.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid16324086\charrsid6444320 Ms Thomson for the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320 Collector in support of his approach}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid6444320  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6444320 researched}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609  the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4531748 accounting}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 
 treatment of aircraft overhauls in other jurisdictions}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5710632 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4531748  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 She said }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6444320 she considered}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609  material from the United S}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8673711 t}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6444320\charrsid10189609 ates and the United Kingdom a}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320 s well as tax }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 textbooks}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 
. }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15679464 She did not elaborate on the latter.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320 Primarily}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6444320\charrsid10189609  she relied on three publications}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 The first was an IATA}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\cs30\f1\super\insrsid15340573 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1153\langfe1033\langnp1153\insrsid12347849 International Air Transport Association.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid6444320\charrsid16612800  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 
(in association with KPMG) Airline Disclosure Guide \endash  Airline Acquisition Cost }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16612800 a}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 nd Depreciation.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\super\insrsid6444320\charrsid16612800 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1153\langfe1033\langnp1153\insrsid12347849 Copyright 2016}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid16612800  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16612800\charrsid16612800  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6444320\charrsid10189609 This is a document compiled by the IATA Industry Accounting Group (IAWG) }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10493574 made up}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 
 of finance representatives from IATA member airlines}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 The publication notes that the group\rquote 
s mandate is to promote consistency in the application of International Financial Reporting Standards (IFRS) and to lobby accounting standard setters to take into consideration the interests of airlines globally}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 It specifically notes that it is not a guide to best practice.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid6444320\charrsid16612800 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849 Ibid at 5}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16612800  }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609  It }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8851369 says }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 
that the relevant international standard prohibits recognition of a provision for future operating losses and future expenditure that can be avoided}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6444320\charrsid10189609 This i}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8851369 ncludes}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609  the cost of future maintenance of owned assets as }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid10503004 the provision }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 can be avoided by either not flying or by selling the aircraft}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6444320\charrsid10189609 It also notes that major inspections and overhauls are identified and accounted for as an asset under the standard if that component is used over more than one reporting period}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 The costs of the maintenance event }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10503004 are}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 
 to be capitalised and depreciated over the period until the next overhaul is performed}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 
The component accounting for overhaul costs is said to be intended for use only for major expenditure that occurs at regular intervals over the life of the asset}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6444320\charrsid10189609 Costs associated with routine repairs and maintenance are expensed as they are incurred.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\f1\super\insrsid6444320\charrsid9639777 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849 Ibid p 7}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid6444320\charrsid9639777   }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid16612800 
\par }\pard \ltrpar\s18\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin747\itap0\pararsid16612800\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16612800 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6444320\charrsid10189609 \hich\af1\dbch\af0\loch\f1 88.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 The schedule to the publication }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8851369 states that }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 the practices of various }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8851369 international airlines are}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6444320\charrsid10189609  the sources relied upon}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15404759 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15404759 It}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6444320\charrsid10189609  lists the rates of depreciation and the useful life and residual values ascribed to various components by a number of large international airlines}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1079372 
. It does not purport to deal with taxation requirements. }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 There are no New Zealand or Pacific airlines listed.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\f1\super\insrsid6444320\charrsid9639777 
\chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1153\langfe1033\langnp1153\insrsid12347849 The Collector produced a set of published financial accounts for Air New Zealand.These provided no assistance as the tax treatment was not referred to and the overhaul expenses were aggregated.}}}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 
\par }\pard \ltrpar\s18\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin747\itap0\pararsid6444320\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6444320\charrsid10189609 \hich\af1\dbch\af0\loch\f1 89.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 
A further publication produced by Ms Thomson was a KPMG Australia publication headed \'93Components of Aircraft Acquisition Cost, Associated Depreciation and Impairment Testing in the Global Airline Industry\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\super\insrsid6444320\charrsid16612800 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1153\langfe1033\langnp1153\insrsid12347849 Copyright 2007}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 
The principle objective of this publication is to outline accounting considerations in relation to components of aircraft costs, associated depreciation and }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1079372 impairment testing under IFRIS.}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 
\par }\pard \ltrpar\s18\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin747\itap0\pararsid6444320\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6444320\charrsid12259795 \hich\af1\dbch\af0\loch\f1 90.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\faauto\ls1\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid12259795 
The third document that Ms Thomson refers to is the Regulatory Impact Statement published by the New Zealand Inland Revenue Department (NZ}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8673711\charrsid12259795  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6444320\charrsid12259795 IRD) dated 21 August 2015.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid6444320\charrsid16612800 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  Regulatory Impact Statement on aircraft overhaul expenses: deductibility and timing issued by the New Zealand Inland Revenue Department for consultation]:
\par  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849\charrsid13270679 http://taxpolicy.ird.govt.nz/publications/2016-ris-archcrm-bill/aircraft-overhaul-expenses}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid12259795  }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid16612800\charrsid12259795  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid12259795 I go into more detail about the relevant points made in that publication below}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413\charrsid12259795 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8673711\charrsid12259795 In summary, the publication}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid12259795  expressly notes that on the }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6490348\charrsid12259795 basis of the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid12259795 
then current NZ legislation the correct legal approach to the major overhaul work on aircraft was to allow deductions for the work in the year of expenditure}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413\charrsid12259795 .  }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6444320\charrsid12259795 It rejected the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6490348\charrsid12259795 earlier }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid12259795 practice of provisioning}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6490348\charrsid12259795 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid12259795  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6490348\charrsid12259795 That approach was}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6444320\charrsid12259795  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6490348\charrsid12259795 incorrect}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid12259795  and authorisation for }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4918251 
it }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid12259795 had been wrong in law and since been withdrawn}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6490348\charrsid12259795 , it said}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413\charrsid12259795 . }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid12259795 It also indicated that the capitalisatio
n of the relevant expenditure and spreading depreciation over the period until the next regular overhaul or work was the preferred }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2244962\charrsid12259795 economic }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6444320\charrsid12259795 option but was not the correct legal approach}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413\charrsid12259795 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2244962\charrsid12259795 This}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6444320\charrsid12259795  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2244962\charrsid12259795 better aligned}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid12259795  the economic income with the taking of the depreciation}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid7085413\charrsid12259795 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid12259795 However, }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2244962\charrsid12259795 to use that method}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6444320\charrsid12259795  required a law change}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413\charrsid12259795 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid12259795 The law change has now been implemented }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid2244962\charrsid12259795 in New Zealand}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413\charrsid12259795 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\nowidctlpar\wrapdefault\hyphpar0\faauto\rin0\lin0\itap0\pararsid4918251 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid4918251\charrsid4918251 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6444320\charrsid10189609 \hich\af1\dbch\af0\loch\f1 91.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 Ms Thomson says she found it clear from those documents that the C-Check overhaul is to be regarded as a separate component with a useful life from overhaul to overhaul}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\f1\super\insrsid9205795 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 
\af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 
 I note that the IATA and NZ IRD documents both post-dated Ms Thomson\rquote s disallowance of the objection on 21 September 2012.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413   }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 
Therefore she concluded the correct approach was to capitalise the expenditure and depreciate it forward until the next C-Check}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13659468 S}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 he was }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13659468 heavily }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 influenced by the accounting treatment of aircraft major ove}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid13659468 rhauls under the International Accounting S}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 tandards and the preferred (but not at that stage }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13659468 legal}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 ) approach }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2690520 in}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13659468  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 
New Zealand}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 She did not consider the legal tests }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12347849 in any depth}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6444320\charrsid10189609  nor did she appear to consider the point made in the NZ}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5112919  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6444320\charrsid10189609 
IRD publication that the legislation in New Zealand required a law change to permit the application of the tax treatment that she applied to the C-Check expenditure.
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid16324086 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid5577100\charrsid11604351 \hich\af1\dbch\af0\loch\f1 92.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid5577100\charrsid11604351 Ms Thomson }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100 agreed that she had}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1394115  likely relied on}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid5577100\charrsid11604351  an earlier NZ}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1394115  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100\charrsid11604351 IRD publication titled \'93Interpretation Statement: IS 12/03}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid5577100 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100\charrsid11604351 Income Tax Deductibility of Repairs and Maintenance Expenditure \endash  General Principles\'94}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100 .  }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100\charrsid11604351 It was published in 2012}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100 .    }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1394115 She had used}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid5577100\charrsid11604351  language similar to that }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1394115 in the publication in her disallowance of}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100\charrsid11604351  the objection.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \super\insrsid5577100\charrsid7022825 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1153\langfe1033\langnp1153\insrsid12347849 Letter dated 21 September 2012 from Ms Thomson to Mr O\rquote Meara}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid5577100\charrsid7022825  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100  }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid1394115 Her focus was}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100\charrsid11604351  on the passages in the publication }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1394115 noting that}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid5577100\charrsid11604351  the greater the size, importance and cost of the work the more likely it was to be capital}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16125491 Nevertheless }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11418258 s}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100\charrsid11604351 he acknowledged the legal categorisation between repairs and maintenance and capital was }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid5577100\charrsid1643087 much more complicated than that.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100   }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7302287 She said}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100\charrsid11604351  she had }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7302287 considered}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100\charrsid11604351  not only to the cost but the extent of the work}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100 .  }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid5577100\charrsid11604351 She }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7302287 also }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100\charrsid11604351 referred to the C-Check as an }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7302287 
\'93}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100\charrsid11604351 overhaul}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7302287 \'94}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100\charrsid11604351  in her letter which }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7302287 is the word used in}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100\charrsid11604351  the international accounting treatment publications}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid5577100\charrsid11604351 She }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7302287 made a distinction between work to meet legislative requirements and work to repair something obviously damaged }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid5577100\charrsid11604351 such as a broken wing}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100\charrsid11604351 
Under cross examination Ms Thomson indicated she thought there was an Australian case where a legislative requirement concerning asbestos was held not to be a repair}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid5577100\charrsid11604351 However that point was not pursued nor was the case produced.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100 
\par }\pard \ltrpar\s18\ql \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5577100\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5577100\charrsid5577100 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11548001 \hich\af1\dbch\af0\loch\f1 93.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11548001 Mr Polley, }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
an expert}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9183574 ,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11548001 
gave detailed evidence on the technical aspects of the C-Check and the SAAB maintenance schedule}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11548001 This was not challenged}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11548001 His view was that the C-Check was maintenance work from a technical point of view}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11548001 It did not renew nor change the aircraft but rather kept it certified to fly}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11548001 
He said the concept of a maintained working life was central to the sale and valuation of aircraft}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
Ms Thomson for the Collector did not }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9183574 have the benefit of such}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  technical information }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12347849 
at the time she considered the matter.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
\par }\pard \ltrpar\s18\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid7022825\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12727582\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid2039893\charrsid1643087 \hich\af1\dbch\af0\loch\f1 94.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2039893\charrsid1643087 
While the size and complexity of the work is a factor to consider it is not determinative.  The utility company cases focussed on the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2039893 asset}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2039893\charrsid1643087 
 and whether it had changed in character.  In this case the SAAB did not change in character nor was it improved in any significant manner.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11604351\charrsid11604351 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7022825 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11604351 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11604351\charrsid11604351 \hich\af1\dbch\af0\loch\f1 95.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid11604351\charrsid11604351 Ms}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14483955  Thomson accepted the analogy of}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11604351\charrsid11604351  a }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7022825\charrsid11604351 warrant}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11604351\charrsid11604351  of fitness and that the work required on that was generally in the nature of repairs and maintenance}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid12013214 . Nevertheless}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11604351\charrsid11604351  the scale and cost }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12013214 
appeared to influence her unduly in concluding that the work was capital in nature.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11604351\charrsid11604351 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7022825 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6759410\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6759410\charrsid11604351 \hich\af1\dbch\af0\loch\f1 96.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6759410\charrsid11604351 Ms Thomson acknowledged that the way international accounting standards de}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12013214 alt}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6759410\charrsid11604351 
 with aircraft overhaul work }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12013214 was not determinative as to}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6759410\charrsid11604351  the tax treatment of the costs of those overhauls in different jurisdictions.

\par }\pard \ltrpar\s18\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid7022825\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6759410\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid3240112\charrsid10189609 \hich\af1\dbch\af0\loch\f1 97.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3240112\charrsid10189609 At the end of the day it is a matter of fact and degree}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3240112\charrsid10189609 While the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7865524 C-Check }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3240112\charrsid10189609 
work was substantial, it merely secured airworthy certification for the aircraft}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3240112\charrsid10189609 
The aircraft is maintained and repaired to the extent that it can be certified to continue to undertake its work}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7865524 P}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid3240112\charrsid10189609 roportionally the checks }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5112919 relating }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3240112\charrsid10189609 to the smaller and less sophisticated planes were }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid10245869 likely as }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3240112\charrsid10189609 significant}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7865524  to the C-Check }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10245869 was to the}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7865524  SAAB}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3240112\charrsid10189609 
They are all designed to ensure continued airworthiness and must be thorough for the protection of the customers. }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2503714 I am of the view that Ms Thomson\rquote s distinc
tion between repairs and maintenance carried out to meet compliance requirements and }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10245869 those carried out to }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2503714 
repair something obviously broken is not a relevant consideration here.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3240112\charrsid10189609 
\par }\pard \ltrpar\s18\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin567\itap0\pararsid16324086\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
\par }\pard\plain \ltrpar\s2\ql \li720\ri0\sb40\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin720\itap0\pararsid16324086 \rtlch\fcs1 \af0\afs26\alang1025 \ltrch\fcs0 
\b\fs22\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \dbch\af0\insrsid16324086\charrsid10189609 {\upr{\*\bkmkstart _Toc488418176}{\*\ud\uc0{\*\bkmkstart _Toc488418176}}}
{\upr{\*\bkmkstart _Toc488672843}{\*\ud\uc0{\*\bkmkstart _Toc488672843}}}The New Zealand Position{\upr{\*\bkmkend _Toc488418176}{\*\ud\uc0{\*\bkmkend _Toc488418176}}}{\upr{\*\bkmkend _Toc488672843}{\*\ud\uc0{\*\bkmkend _Toc488672843}}}
\par }\pard\plain \ltrpar\s18\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin747\itap0\pararsid1862620\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid1862620\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid12871474 \hich\af1\dbch\af0\loch\f1 98.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\faauto\ls1\rin0\lin747\itap0\pararsid8011458\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474 The }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2503714\charrsid12871474 NZ IRD }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474 Statement }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2503714\charrsid12871474 Ms Thomson produced }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474 was published on 21 August 2015}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13984434\charrsid12871474 . T}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474 he proposal}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6445009\charrsid12871474 
 (for the use of the capitalization method)}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474  and }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6445009\charrsid12871474 the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474 
various options}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6445009\charrsid12871474  set out}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474  had been the subject of earlier targeted consultation by the }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid5112919\charrsid12871474 NZ IRD}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474 . It recorded that the submitters }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6445009\charrsid12871474 from the industry }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid16324086\charrsid12871474 considered }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6445009\charrsid12871474 that }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474 the cost of the aircraft engine overhauls }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6445009\charrsid12871474 was }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474 
a major expense and that economically the cost related to income earned over the years from one overhaul to the next overhaul but it was not material relative to the value of the aircraft.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\super\insrsid16324086\charrsid7022825 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs24\insrsid12347849 
The extent of the overhauls under consideration are set out in the publication. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 Ibid page 2-3/16: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849\charrsid13270679 
http://taxpolicy.ird.govt.nz/publications/2016-ris-archcrm-bill/aircraft-overhaul-expenses}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs24\ul\cf20\insrsid12347849 . }}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7022825\charrsid12871474  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6445009\charrsid12871474 The Statement}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474  also recommended that for a n}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6445009\charrsid12871474 on-engine overhaul which amounted}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474  to a significant cost relative to the value of the aircraft, the proposed capitalisation and spreading over years }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6445009\charrsid12871474 to the next overhaul }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12871474\charrsid12871474 should also apply. Otherwise}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474 
 non-engine overhauls }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6445009\charrsid12871474 were}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474  deductible as repairs and maintenance}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413\charrsid12871474 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474 The C-Check appears to be a similar undertaking to the aircraft overhauls }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6445009\charrsid12871474 
referred to in the Statement. }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474 The NZ IRD position thus provides some confirmation that under similar}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6445009\charrsid12871474 ly-worded}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474  tax }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6445009\charrsid12871474 provisions}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474 
 the C-Check type inspection and related }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6445009\charrsid12871474 costs}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6445009\charrsid12871474 are}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6445009\charrsid12871474 to be treated}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474 
 as incurred at the time of expenditure and }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6445009\charrsid12871474 must be}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid12871474  treated as repairs and maintenance. }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1862620 
\par }\pard \ltrpar\s18\qj \li747\ri0\sl360\slmult1\nowidctlpar\wrapdefault\hyphpar0\faauto\rin0\lin747\itap0\pararsid12871474\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12871474\charrsid12871474 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid10189609 \hich\af1\dbch\af0\loch\f1 99.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 The NZ IRD }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5528843 
Statement gives}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7022825 five}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
 options for the treatment of depreciation of aircraft overhaul expenditure}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
These include deduction in the year of expenditure, depreciation and spreading from overhaul to}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5112919  overhaul (forward spreading) and}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
 the provisioning method as used by Air Rarotonga}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
It notes that 60% of operators used the provisioning method that Air Rarotonga favours}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
This was previously allowed by a Technical Ruling issued by the NZ IRD which was withdrawn on the basis it was wrong}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 Forty percent d
educt in the year of work and expenditure}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5112919 This }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
was the method that the NZ IRD regarded as the only one available under the legislation}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
It is the alternative option that Air Rarotonga puts forward here}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 The paper reads:}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\super\insrsid16324086\charrsid7022825 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 
Regulatory Impact Statement on aircraft overhaul expenses: deductibility and timing issued by the New Zealand Inland Revenue Department for consultation Page 6/16 para [25]:
\par  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849\charrsid13270679 http://taxpolicy.ird.govt.nz/publications/2016-ris-archcrm-bill/aircraft-overhaul-expenses}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
\par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faroman\adjustright\rin0\lin567\itap0\pararsid16324086 \cbpat8 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5112919 
\par }\pard \ltrpar\qj \li1418\ri615\sl360\slmult1\widctlpar\tx1418\wrapdefault\aspalpha\aspnum\faroman\adjustright\rin615\lin1418\itap0\pararsid7022825 \cbpat8 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid5112919\charrsid7022825 \'93}{\rtlch\fcs1 
\af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid16324086\charrsid7022825 25. Five options (including the status quo) are considered in this RIS for addressing the problem. They are:
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f3\fs20\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid7022825 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}\pard \ltrpar\qj \fi-283\li1701\ri615\sl360\slmult1\widctlpar
\tx567\jclisttab\tx1701\wrapdefault\aspalpha\aspnum\faroman\ls11\adjustright\rin615\lin1701\itap0\pararsid11422969 \cbpat8 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid16324086\charrsid7022825 
Option 1: As incurred method. The general deductibility and timing rules of the Income Tax Act 2007 are applied to determine deductibility and timing of aircraft overhaul expenses.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f3\fs20\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid7022825 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
Option 2: Spreading method. The deductible costs for an overhaul of an aircraft (for example, an engine) are spread forward over the period from the time of the overhaul to the next overhaul, on a usage basis (time in service). Within this option, we cons
idered three possible transitional approaches.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f3\fs20\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid7022825 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
Option 3: IFRS method. The accounting treatment of overhaul costs under generally accepted financial accounting practice (IFRS) would be acceptable for income tax purposes. For owned assets, this method is similar to the spreading method but for assets tr
eated as operating leases for IFRS purposes, this method is similar to the provisioning accounting method.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f3\fs20\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid7022825 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
Option 4: Provisioning accounting method. Legislation would authorise the provisioning tax accounting practice to allow deductions for provisions for future expenses.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f3\fs20\cf1\lang5129\langfe1033\langnp5129\insrsid16324086\charrsid7022825 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
Option 5: Equalisation method. This method is based on the provisioning accounting practice. An aircraft operator makes tax deductible cash deposits into an aircraft overhaul account administered by the Commissioner of Inland Revenue. Withdrawals from the
 account would be offset against the cost of the actual overhaul.}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid16324086 
\par }\pard \ltrpar\qj \li1418\ri615\sl360\slmult1\widctlpar\tx567\wrapdefault\aspalpha\aspnum\faroman\adjustright\rin615\lin1418\itap0\pararsid7022825 \cbpat8 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid7022825\charrsid7022825 
\par }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid16324086\charrsid7022825 26. All options other than option 1 (the status quo) would require amendments to the Income Tax Act 2007. This is discussed later in this RIS under the section \'93
Implementation\'94.}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid16324086 
\par }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid7022825\charrsid7022825 
\par }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid16324086\charrsid7022825 27. As an i
ntegrity measure, options 1, 2, and 3 also propose a claw-back of past provisions to ensure that a taxpayer would not have two deductions for the same expense. Under this accounting practice, the accumulated provision for future expenses is always reverse
d (netted off) against the actual expense when it is incurred. Options 1, 2, and 3 propose stopping provisioning, and therefore, it would be necessary to ensure that past deductible provisions were reversed against the actual overhaul expenses to give the
 same effect and ensure a second deduction is not allowed for that future overhaul expense.}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid16324086 
\par }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid7022825\charrsid7022825 
\par }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid16324086\charrsid7022825 28. Option 5 would require the Commissioner of Inland Revenue to establish a system to receive and pay out deposits.}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\insrsid16324086 
\par }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid7022825\charrsid7022825 
\par }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid16324086\charrsid7022825 29. If the Government decides not to pursue a legislative solution, taxpayers will be obliged to apply the current deductibility and timing rules (Option 1)}{\rtlch\fcs1 
\af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid5112919\charrsid7022825 .\'94}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid16324086\charrsid7022825 
\par }\pard\plain \ltrpar\s18\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin567\itap0\pararsid16324086\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid3490802 \hich\af1\dbch\af0\loch\f1 100.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3490802 The amendments }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14364732 
to put in place option 2 (capitalization method) }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3490802 were enacted and came into force after the hearing of this matter.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid16324086\charrsid15826579 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid12347849\charrsid2887648 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849\charrsid2887648 
On 30 March 2017, the Taxation (Annual Rates for 2016-17, Closely Held Companies, and Remedial Matters) Act 2017 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 (CHC Act) received royal assent. }}}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16324086\charrsid10189609 
\par }\pard \ltrpar\s18\qj \li567\ri0\sl360\slmult1\widctlpar\tx709\wrapdefault\faauto\rin0\lin567\itap0\pararsid16324086\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid13974439 \hich\af1\dbch\af0\loch\f1 101.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13974439 
As it is apparent, I have made some findings in the course of discussing the facts and applicable law. }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
Considering all the relevant factors, I conclude that the Collector was wrong in treating the expenditure on the C-check as capital}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
The }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3110398 C-Check related }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 expenditure is}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3110398  in the nature of repairs and maintenance and}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609  deductible in the year }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3110398 in which }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid10189609 
it is incurred, being the year in which the work was done and paid for. 
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15534220 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \highlight7\insrsid15534220\charrsid8615323 
\par }\pard\plain \ltrpar\s2\ql \li567\ri0\sb40\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin567\itap0\pararsid15826579 \rtlch\fcs1 \af0\afs26\alang1025 \ltrch\fcs0 
\b\fs22\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15493150\charrsid15826579 {\upr{\*\bkmkstart _Toc488418177}{\*\ud\uc0{\*\bkmkstart _Toc488418177}}}
{\upr{\*\bkmkstart _Toc488672844}{\*\ud\uc0{\*\bkmkstart _Toc488672844}}}\hich\af1\dbch\af31501\loch\f1 Adjustment to take into account }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid803679 \hich\af1\dbch\af31501\loch\f1 double}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15493150\charrsid15826579 \hich\af1\dbch\af31501\loch\f1  deductions }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12871474 \hich\af1\dbch\af31501\loch\f1 (provisions to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15493150\charrsid15826579 
\hich\af1\dbch\af31501\loch\f1  year end 2004}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10813711 {\upr{\*\bkmkend _Toc488418177}{\*\ud\uc0{\*\bkmkend _Toc488418177}}}\hich\af1\dbch\af31501\loch\f1 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15493150 
{\upr{\*\bkmkend _Toc488672844}{\*\ud\uc0{\*\bkmkend _Toc488672844}}}
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15826579 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15826579\charrsid15826579 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6297116\charrsid10189609 \hich\af1\dbch\af0\loch\f1 102.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6297116\charrsid10189609 I now turn to the adjustment made by the Collector to take into account the deductions for the C-Check costs }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 previously}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6297116\charrsid10189609  taken by Air Ra}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 rotonga in the years prior to}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid10189609  2005}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
.  This matter is not }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8331368 before me}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  in the questions for determination.  It arose as an issue late in the hearing.  
\par }\pard \ltrpar\s18\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13464634\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13464634 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6297116 \hich\af1\dbch\af0\loch\f1 103.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 In the event given my conclusion that the }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13570170 Collector }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 was incorrect in his treatment of the C-Check costs}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15687376 ,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid15687376 the amount of the adjustment wil}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 l require further consideration by the Collector}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10225374 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6297116   
\par }\pard \ltrpar\s18\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6297116\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6297116 \hich\af1\dbch\af0\loch\f1 104.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
Ms Thomson made an adjustment to enable her to move the tax accounts from the provision method to the new method which involved capitalising the C-Check expenditure and spreading it over the years to the next C-Check (the capitalisation method).  This }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2257284 was to avoid}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  deducting the expenditure twice, first as part of the earlier provision and second }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5655428 
as depreciation in}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  the capitalisation method.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid10189609 
\par }\pard \ltrpar\s18\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6297116\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6297116\charrsid10189609 \hich\af1\dbch\af0\loch\f1 105.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid10189609 Air Rarotonga submits that}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6297116 :
\par }\pard\plain \ltrpar\qj \fi-425\li1276\ri0\sl360\slmult1\widctlpar\tx1276\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1276\itap0\pararsid10098852 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13464634\charrsid13464634 i.\tab T}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid13464634 
here is no legal basis for the adjustment.  It says there is no statutory provision which allows this adjustment nor is there any principle of law that permits the Collector to make the adjustment.  
\par }\pard\plain \ltrpar\s18\ql \li1647\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1647\itap0\pararsid13464634\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid13255473 
\par }\pard\plain \ltrpar\qj \fi-567\li1418\ri0\sl360\slmult1\widctlpar\tx1418\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid10098852 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13464634 ii.\tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid13464634 
The ITA does not contain any provision that expressly disallows instances of multiple deductions for the same expenditure.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid6297116\charrsid14225794 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  See for instance s BD 4(5) of the Income Tax Act 2007 (NZ)}} }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid13464634 
\par }\pard\plain \ltrpar\s18\ql \li1647\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1647\itap0\pararsid13464634\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid13255473 
\par }\pard\plain \ltrpar\qj \fi-567\li1418\ri0\sl360\slmult1\widctlpar\tx1418\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid10098852 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13464634 iii.\tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid13464634 
Therefore whether or not there is a doubling up of the deductions allowed for the C-Check costs the consequences lie with the Collector by introducing a change in treatment.
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6297116 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6297116\charrsid10189609 \hich\af1\dbch\af0\loch\f1 106.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6297116\charrsid10189609 The Collector }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 cannot}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid10189609  point to any }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
statutory provision which expressly prohibits multiple deductions}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 for the same item of expenditure in different years.  He}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid10189609  says that the 2004 ye}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 ar is out of time for objection}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid10189609  and it cannot be reo}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 pened, t}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid10189609 herefore,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  once a}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6297116\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 deduction has}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid10189609  been}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  made on account of}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid10189609  the C-Check }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7484957 by way of provision}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  it }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6297116\charrsid10189609 cannot be }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 deducted}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid10189609  again}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
.  The deduction, he says, is spent and}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid10189609  cannot be \'93incurred\'94 twice.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
\par }\pard \ltrpar\s18\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6297116\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6297116\charrsid7343292 \hich\af1\dbch\af0\loch\f1 107.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid7343292 In my view}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15937339 ,}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid7343292  the Collector does not require an express statutory provision prohibiting double deductions in order for him to take into account previous years\rquote  deductions }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid15937339 which represent the same}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid7343292  expenditure made in 2005}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6297116\charrsid7343292 In fact, and in law the deduction has been allowed only because it has been incurred}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid7343292 
It cannot be incurred twice}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid7343292 Regardless of }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15534009 the }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6297116 introduction of the capitalization method}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid7343292  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4341984 the provisions had}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
 been incurred and so deducted already}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid7343292  in earlier years}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 .  This is supported by the approach in the New Zealand decisions of }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \i\f1\insrsid6297116\charrsid1638460 Anzamco Ltd v CIR}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\i\super\insrsid6297116 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang1153\langfe1033\langnp1153\insrsid12347849\charrsid15534009 Anzamco Ltd(in liq) v Commissioner of Inland Revenue}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849  (1993) 6}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid13270679  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849 NZTC 61,541}}}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \i\f1\insrsid6297116  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 and }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid6297116 BASF New Zealand Ltd v CIR}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\i\super\insrsid6297116 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang1153\langfe1033\langnp1153\insrsid12347849\charrsid15534009 BASF New Zealand Ltd v Commissioner of Inland Revenue}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849  (1997) 18 NZTC 13,322}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid6297116 ,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
both decided under the previous New Zealand legislation which}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13329835  in relation to the relevant provisions}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  was }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13329835 very }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 similar to the ITA.  In }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid6297116\charrsid1638460 Anzamco}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
 Barker J took the view that the scheme of the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13329835 then Income Tax }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 Act }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6847605 (NZ) }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6297116 was such that there was no ability to deduct the same expenditure twice.  In }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid6297116 BASF }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 the Court of Appeal refused }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6847605 to permit }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 a double deduction.  The }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6847605 Court\rquote s }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
underlying approach was that double deductions }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6847605 were}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  not permitted under the general scheme of the legislation unless there }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6847605 was}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  an indication to the contrary or a discernible policy consideration for }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6847605 doing so.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
 In }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid6297116\charrsid15534009 BASF}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  Richardson P also pointed out that a double deduction }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6847605 was}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6297116  inconsistent with the true and fair view requirements of the Companies Act 1955 (NZ) relating to the preparation of accounts for financial reporting purposes.  This is}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6847605 
 presently}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  in force in the Cook Islands}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2257284  and so equally a relevant consideration}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14225794 .}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \cs30\super\insrsid6297116 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1153\langfe1033\langnp1153\insrsid12347849 By virtue of the Cook Islands Companies Act 1970-71 s.53.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14225794   }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 This requirement is 
\par }\pard \ltrpar\s18\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid14225794\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14225794 
\par }\pard \ltrpar\s18\qj \li1440\ri615\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin615\lin1440\itap0\pararsid14225794\contextualspace {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid14225794 \'93}{\rtlch\fcs1 \af1\afs20 
\ltrch\fcs0 \f1\fs20\insrsid6297116\charrsid14225794 
s.153(1) Every balance sheet of a company shall give a true and fair view of the state of affairs of the company as at the end of its financial year, and every profit and loss account of a company shall give a true and fair view of the profit or loss of t
he company for the financial year.}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid14225794 \'94}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid6297116\charrsid14225794 
\par }\pard \ltrpar\s18\qj \li1440\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid6297116\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6297116 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8209085 \hich\af1\dbch\af0\loch\f1 108.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8209085 The President noted that it was well settled \'93\'85}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \i\f1\insrsid8209085\charrsid14225794 that generally accepted accounting principles and ordinary commercial practices are to be applied in the computation of income for tax purposes so far as the statutory language permits.}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid8209085 \'94}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\super\insrsid8209085 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 
\rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1153\langfe1033\langnp1153\insrsid12347849 Ibid at [13,330]}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8209085  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 The financial statements of Air Rarotonga were based on provisioning }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid8209085 which did not contemplate }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 double deductions.  
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6297116 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid3479861 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6297116 \hich\af1\dbch\af0\loch\f1 109.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6297116  Air Rarotonga sought to distinguish those cases and pointed to }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid6297116 AMP Life Ltd v CIR}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\i\super\insrsid6297116 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af37 \ltrch\fcs0 \i\insrsid12347849\charrsid8209085 AMP Life Ltd v CIR}{\rtlch\fcs1 \af37 \ltrch\fcs0 \insrsid12347849\charrsid8209085 
 (2000) 19 NZTC 15,940}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  where the High Court rejected the Commissioner}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10826118 \rquote }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
s argument that double deduction should not be allowed.  However }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8209085 that Court said }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5398236 that }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10826118 the }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid8209085 case }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 was not }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8209085 one involving}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
 double deductions.  It involved two separate entities (in a group) and importantly two different losses.  McGechan J said:
\par }\pard \ltrpar\s18\ql \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14225794\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid7892849 
\par }\pard\plain \ltrpar\s41\qj \li1440\ri615\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin615\lin1440\itap0\pararsid14225794 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf21\chshdng0\chcfpat0\chcbpat8\insrsid14225794\charrsid14225794 \'93}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf21\chshdng0\chcfpat0\chcbpat8\insrsid6297116\charrsid14225794 [79}{\rtlch\fcs1 \af1\afs20 
\ltrch\fcs0 \f1\fs20\cf21\insrsid6297116\charrsid14225794 ] I do not regard}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf21\insrsid14764161  }{\rtlch\fcs1 \ai\af1\afs20 \ltrch\fcs0 \i\f1\fs20\cf21\insrsid6297116\charrsid14225794 BASF New Zealand Ltd}{
\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf21\insrsid14764161  }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf21\insrsid6297116\charrsid14225794 v}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf21\insrsid14764161  }{\rtlch\fcs1 \ai\af1\afs20 
\ltrch\fcs0 \i\f1\fs20\cf21\insrsid6297116\charrsid14225794 C of IR}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf21\insrsid14764161  }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf21\insrsid6297116\charrsid9253772 {\upr{\*\bkmkstart io893780sl44348905}
{\*\ud\uc0{\*\bkmkstart io893780sl44348905}}}{\upr{\*\bkmkend io893780sl44348905}{\*\ud\uc0{\*\bkmkend io893780sl44348905}}}(1997) 18 NZTC 13,322}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf21\insrsid14764161  }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\cf21\insrsid6297116\charrsid14225794 or}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf21\insrsid14764161  }{\rtlch\fcs1 \ai\af1\afs20 \ltrch\fcs0 \i\f1\fs20\cf21\insrsid6297116\charrsid14225794 Anzamco Ltd (in liq)}{\rtlch\fcs1 \af1\afs20 
\ltrch\fcs0 \f1\fs20\cf21\insrsid14764161  }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf21\insrsid6297116\charrsid14225794 v}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf21\insrsid14764161  }{\rtlch\fcs1 \ai\af1\afs20 \ltrch\fcs0 
\i\f1\fs20\cf21\insrsid6297116\charrsid14225794 C of IR}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf21\insrsid14764161  }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf21\insrsid6297116\charrsid9253772 {\upr{\*\bkmkstart io893780sl44348906}
{\*\ud\uc0{\*\bkmkstart io893780sl44348906}}}{\upr{\*\bkmkend io893780sl44348906}{\*\ud\uc0{\*\bkmkend io893780sl44348906}}}(1983) 6 NZTC 61,541}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf21\insrsid14764161  }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\cf21\insrsid6297116\charrsid14225794 as of direct assistance. \'85. The cases are useful in reinforcing the unlikelihood of Parliamentary intention to allow double deductions for a single item, but do not assist beyond that point.}{\rtlch\fcs1 
\af1\afs20 \ltrch\fcs0 \f1\fs20\cf21\insrsid14225794\charrsid14225794 \'94}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf21\insrsid6297116\charrsid14225794 
\par }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \f4\fs23\cf22\insrsid14225794\charrsid7892849 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6297116 \hich\af1\dbch\af0\loch\f1 110.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6297116 In this case the deductions}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11235916  in the provisions and in the 2005 expenditure}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  are }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11235916 for }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 the same}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3502377  thing}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  and }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3502377 so would be}
{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  \'93incurred\'94 }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3502377 twice}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5398236  by}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  the same entity}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid5398236 . Furthermore, both deductions have been and will be taken under the same }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6887336 statutory }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5398236 provision}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid2257284 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  
\par }\pard \ltrpar\s18\ql \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid6297116\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid7892849 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid3411753 \hich\af1\dbch\af0\loch\f1 111.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3411753 In}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid7343292 
 determining the quantum of what has been incurred in 2005 and }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1856890 beyond}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid7343292 
 the Collector must take into account what has already been incurred and deducted and }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 can}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid7343292 not allow a }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid3411753 result which amounts to a }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid7343292 double deduction for that amount.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6297116\charrsid7343292 
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6297116 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6297116\charrsid7343292 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6297116\charrsid7343292 \hich\af1\dbch\af0\loch\f1 112.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6297116\charrsid7343292 The legislation in New Zealand and Australia that expressly prohibits }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4736284 multiple deductions }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid7343292 
puts this matter beyond doubt}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 .  However in my view, even without an express prohibition against double deductions}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1578892 ,}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6297116  an amount that has been incurred cannot be incurred again.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid7343292 
\par }\pard \ltrpar\s18\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6297116\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid7343292 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6297116\charrsid7343292 \hich\af1\dbch\af0\loch\f1 113.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid7343292 Air}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
 Rarotonga had a }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14225794 fall-back}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
 position.  It said that even if there could be an adjustment made by the Collector it could only be limited to the C-Check provisions and not }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10643106 for}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
 other provisions relating to different maintenance and repairs}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2257284  at year end 2004}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 .  I now consider that issue.}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6297116\charrsid7343292 
\par }\pard \ltrpar\s18\ql \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid6297116\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid681399 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid2641305 \hich\af1\dbch\af0\loch\f1 114.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2641305 Ms Thomson used the sum of $710,992 as the provision }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid14045471 amount }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2641305 
to be taken into account as an adjustment when applying the capitalization method in her reassessment. She had taken this from the information supplied by Air Rarotonga.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\f1\super\insrsid12547004 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849 
Letter dated 21 September 2012 from Ms Thomson to the Chief Executive Officer, Air Rarotonga Ltd. This was headed \'93Objection and Reassessment of 2005-2009 Company Tax Assessments\'94
 and advised of the reasons for the assessment and enclosed working papers as a series of schedules setting out the adjustments in detail.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2641305 
\par }\pard \ltrpar\s18\ql \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid6297116\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid6389548 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid12547004 \hich\af1\dbch\af0\loch\f1 115.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12547004 The actual cost of the C-Check in 2005 was $655,000.}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \cs30\super\insrsid6297116 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1153\langfe1033\langnp1153\insrsid12347849\charrsid6702486 The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849 costs of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849\charrsid6702486  the 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849 C-Checks}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849\charrsid6702486  were provided to Ms Thomson by }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1153\langfe1033\langnp1153\insrsid12347849 Mr O\rquote Meara by}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849\charrsid6702486  email on 29 November 2011. They were: \'93$1.000mil\'94 in 2000; \'93$650k\'94
 in 2003; $655K in 2005; $743k in 2007 and $1.932 mil in 2010.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12547004  She used this}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2257284  as the actual expenditure}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid12547004  figure }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2257284 for 2005 and as the starting figure for her value for depreciation}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12547004 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6297116\charrsid12547004   }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid4487129 
\par }\pard \ltrpar\s18\qj \li2160\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid6297116\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6297116\charrsid6297554 \hich\af1\dbch\af0\loch\f1 116.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid6297554 The figure of $710,922.00}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6297116  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4487129 was made up of various repair and maintenance provisions and included a credit of $304.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\super\insrsid6297116 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849\charrsid11479100 
In calculations done and produced by Ms Thomson this $304.00 was described as \'93SAAB Ccheck Struc Fat Accrual\'94). In calculations done and produced by Mr O\rquote Maera this was}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12347849  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849\charrsid11479100 described as \'93Balance of SAAB overhaul\'94. For ease of description I have referred to the $304.00 as a credit balance in the provisio}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1153\langfe1033\langnp1153\insrsid12347849 n balance for 2004 whereas the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849\charrsid11479100 $710,922.00 is a provision debit balance}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1153\langfe1033\langnp1153\insrsid12347849 .}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid6297554  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
\par }\pard \ltrpar\s18\ql \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16017868\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16017868\charrsid16017868 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid3280378\charrsid10189609 \hich\af1\dbch\af0\loch\f1 117.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3280378\charrsid10189609 Mr O\rquote Meara }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid3280378 accepted}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3280378\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3280378 under cross examination that}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3280378\charrsid10189609 
 there was an element of double counting if the actual expenditure was allowed in 2005 when it had also been provisioned in previous years. }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3280378  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid3280378\charrsid10189609 He was unable to provide a precise}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3280378  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3280378\charrsid10189609 breakdown of the attribution in the }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid3280378 provisions which might be double deducted.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3280378\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3280378 
 He maintained that the only amount which related to the C-Check was the $304.00.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16017868\charrsid6297554 
\par }\pard \ltrpar\s18\ql \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6297116\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid681399 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6297116 \hich\af1\dbch\af0\loch\f1 118.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 The difference between Ms Thomson and Mr O\rquote 
Meara is whether it is appropriate to start with}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid10189609  the provision for expenditure set out in the Air Rarotong}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 a accounts }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid2257284 closing provision balance }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 as at 31 December 200}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116\charrsid10189609 4 for future maintenanc}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6297116 e for the four aircraft ($710,922) and from there make adjustments or just take the credit of $304.00 that Mr O\rquote Meara says is }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2441609 the only amount}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6297116  that is attributable to the C-Check}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2257284  provisions accrued to}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2441609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15599866 the end of the 2004 year}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\super\insrsid6297116\charrsid11819931  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\super\insrsid6297116 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849 The estimated cost of the C-C
heck presumably having been provisioned and so incurred by spreading the total over the years from the previous C-Check to the end of the 2004 financial year. }}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10687766\charrsid12456523 
\par }\pard \ltrpar\s18\qj \li748\ri0\sl360\slmult1\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin0\lin748\itap0\pararsid10687766\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6116510 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid15687376 \hich\af1\dbch\af0\loch\f1 119.\tab}}\pard \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\nowidctlpar\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15687376 As I }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3280378 have indicated,}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2257284 the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3280378  appropriate adjustment amount now }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15687376 
requires further consideration by the Collector. I am not in a position}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8278514  to determine the amount of the adjustment.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6297116 
\par }\pard \ltrpar\s18\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid15493150\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15493150 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10687766 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb240\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid15614131 \rtlch\fcs1 \af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11934652\charrsid10189609 {\upr{\*\bkmkstart _Toc487032766}{\*\ud\uc0{\*\bkmkstart _Toc487032766}}}
{\upr{\*\bkmkstart _Toc487036925}{\*\ud\uc0{\*\bkmkstart _Toc487036925}}}{\upr{\*\bkmkstart _Toc488418178}{\*\ud\uc0{\*\bkmkstart _Toc488418178}}}{\upr{\*\bkmkstart _Toc488672845}{\*\ud\uc0{\*\bkmkstart _Toc488672845}}}\hich\af1\dbch\af31501\loch\f1 
The Third Issue \hich\f1 \endash \loch\f1  Depreciation Rate on the SAAB and Bandeirante}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11934652 {\upr{\*\bkmkend _Toc487032766}{\*\ud\uc0{\*\bkmkend _Toc487032766}}}{\upr{\*\bkmkend _Toc487036925}
{\*\ud\uc0{\*\bkmkend _Toc487036925}}}{\upr{\*\bkmkend _Toc488418178}{\*\ud\uc0{\*\bkmkend _Toc488418178}}}{\upr{\*\bkmkend _Toc488672845}{\*\ud\uc0{\*\bkmkend _Toc488672845}}}
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10687766 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10687766\charrsid10687766 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11934652\charrsid10189609 \hich\af1\dbch\af0\loch\f1 120.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 T}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8615323 he first }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid8479626 question is whether}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  either or both Collector and Air Rarotonga are bound to depreciate the SAAB and the Bandeirante }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8278514 at a rate of}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  100% in the f}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8479626 irst year following }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8278514 these }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid8479626 acquisition}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8278514 s}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
This has two aspects.  The first relates to whether the Collector should have considered a deduction at a rate other than 100%.  The second relates to whether Air Rarotonga }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8278514 could}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  select a depreciation rate other than 100%.
\par }\pard \ltrpar\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid2228431\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2228431\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8278514 \hich\af1\dbch\af0\loch\f1 121.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8278514 Section 45(1) of the ITA allowed a rate of}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11934652\charrsid10189609  100% depreciation on certain assets acquired and brought into the Cook Islands}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8278514 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid8278514 It }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 was enacted to encourage }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1325113 investment in the Cook Islands.}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\cs30\f1\super\insrsid11934652\charrsid10189609 \chftn {\footnote \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 
\ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid12347849\charrsid11760816 Air Rarotonga referred to some relevant excerpts from Hansard}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12347849  which indicates the depreciation provision was an incentive to invest in the country}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12347849\charrsid11760816 .}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
\par }\pard \ltrpar\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid2228431\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2228431\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11934652\charrsid10189609 \hich\af1\dbch\af0\loch\f1 122.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls1\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 The Collector allowed depreciation of 100% on the SAAB }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid290331 acquisition }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 in 2000}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
No issue was raised by Air Rarotonga at the time.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\f1\super\insrsid11934652\charrsid10189609 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  The time limits for objection relating to the 2004 and earlier years had elapsed when the present objections were lodged.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11934652\charrsid10189609   It did not have sufficient income to }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12153454 benefit from}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  the losses resulting from the depreciation imm}
{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3157654\charrsid10189609 ediately, therefore it carried}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12153454 them}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11934652\charrsid10189609  forward to subsequent tax years.  
\par }\pard \ltrpar\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin747\itap0\pararsid2228431\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2228431\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11934652\charrsid10189609 \hich\af1\dbch\af0\loch\f1 123.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
In 2004 there was a change in shareholding in Air Rarotonga which resulted in it being unable to carry forward further losses into subsequent years.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\f1\super\insrsid11934652\charrsid10189609 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12347849\charrsid11760816 
The change contravened the requirement to maintain continuity in ownership and so Air Rarotonga lost its ability to carry forward its losses. }}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609   
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid11934652 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11934652\charrsid10189609 \hich\af1\dbch\af0\loch\f1 124.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
Air Rarotonga says the breach in the continuity of ownership occurred due to inadvertence}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
The changes were made as part of an arrangement to allow one of the original owners to dispose of his shares}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12153454  and}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
 tax implications were overlooked}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 It says that the tax benefit intended by the 100% depreciation rate therefore }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid12153454 \'93}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 miscarried}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12153454 \'94}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
 as Air Rarotonga had lost the benefit of it by inadvertence.
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid11934652 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11934652\charrsid10189609 \hich\af1\dbch\af0\loch\f1 125.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
Air Rarotonga has objected to the depreciation allowed by the Commissioner in each of the five income years ended 31 December 2005 to 31 December 2009}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11934652\charrsid10189609 It seeks to claim depreciation on the SAAB and the Bandeirante (which was purchased in 2005) at}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16718909  the rate of}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11934652\charrsid10189609  10% per annum in each of the relevant years.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1119534  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
This would enable Air Rarotonga to gain the benefit of some depreciation on the SAAB over the years following the loss of continuity.  
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid11934652 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11934652\charrsid10189609 \hich\af1\dbch\af0\loch\f1 126.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 Air Rarotonga says that the Collector has a discretion to allow such }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16409550 depreciation }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 deduction as \'93the Collector thinks just\'94 on the SAAB and the Bandeirante}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 This is despite depreciation on the SAAB having been allowed at 100%}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8406409  when purchased}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 Air Rarotonga says that this discretion entitles it to seek to depreciate both aircraft at 10% per annum or other rate as is }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7611725 determined }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 just.  It says the Collector failed to exercise his discretion or turn his mind to considering and determining the depreciation}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid12672816  issue}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 .  He is therefore in breach of his obligation to consider whether it was \'93just\'94 to allow an alternative depreciation rate}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid11036949 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid12672816\charrsid10189609 \hich\af1\dbch\af0\loch\f1 127.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid12672816\charrsid10189609 During his argument counsel for Air Rarotonga noted }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12672816 the}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12672816\charrsid10189609 
 argument was akin to one of judicial review of the Collector\rquote s decision }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12672816 based }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12672816\charrsid10189609 on }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid12672816 a }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12672816\charrsid10189609 failure to }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12672816 consider }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12672816\charrsid10189609 
the amount of the deduction.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
\par }\pard \ltrpar\s18\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11036949\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid10189609\charrsid10189609 \hich\af1\dbch\af0\loch\f1 128.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid10189609\charrsid10189609 The principles of interpretation applied in the interpretation of tax statutes, are the same as applied in any the interpretation of any statute.  In summary, these are:}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\cs30\f1\super\insrsid10189609\charrsid10189609 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849\charrsid15794506 Elliffe }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 & Marr, Lexis Nexis Key Cases, Tax, Wellington, Lexis Nexis NZ Ltd 2013 at 108 summarising the principles of statutory interpretation from }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid12347849\charrsid8479626 
Mangin v Commissioner of Inland Revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849\charrsid15794506 [1971] NZLR 591}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  (PC) and }{\rtlch\fcs1 \ab\af0 
\ltrch\fcs0 \i\insrsid12347849\charrsid8479626 Alcan New Zealand Ltd v Commissioner of Inland Revenue}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \insrsid12347849\charrsid15794506  [1993] 3 NZLR 495.}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \insrsid12347849 (HC) (1994) 3}{
\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \insrsid13270679  }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \insrsid12347849 NZLR 439 (CA).}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid10189609\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}\pard \ltrpar\qj \fi-371\li1080\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls2\rin0\lin1080\itap0\pararsid12070084\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 Words are to be given their ordinary meaning.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid10189609\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
There must be a strong and sufficient reason before words can be given some other meaning than they are capable of bearing in a particular context;
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid10189609\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
If the words are capable of more than one meaning and the object of the legislation is clear, then the words must be given such "fair large and liberal construction\'94 as will best ensure the attainment of the object of the Act;}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \cs30\f1\super\insrsid10189609\charrsid10189609 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  Article 65(2) of the Constitution.}}}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid10189609\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
Moral precepts are not applicable to revenue statutes, there is no room for intendment or presumption, and there is no equity about a tax;
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid10189609\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
One should start with the premise that the legislature would not have intended absurdity or injustice;
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f3\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid10189609\charrsid10189609 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
The true meaning must be consonant with the words used, having regard to their context in the Act as a whole, and to the purpose of the legislation to the extent that this is discernible.
\par }\pard\plain \ltrpar\s18\ql \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11934652\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11934652\charrsid10189609 \hich\af1\dbch\af0\loch\f1 129.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11934652\charrsid10189609 The argument that the Collector }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5640364\charrsid10189609 can}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
 exercise his discretion is based on the wording of Section 60}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7546802  (1)}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 :}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652 
\par }\pard \ltrpar\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid10631650\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12070084\charrsid10189609 
\par }\pard \ltrpar\qj \li1418\ri615\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin615\lin1418\itap0\pararsid12070084\contextualspace {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid11934652\charrsid10189609 \'93
Notwithstanding anything to the contrary in section 58, in calculating the assessable income derived by any person from any source no deduction shall, except as expressly provided in this Act, be made in respect of any of the following sums or matters: n
amely, the repair of premises, or the repair of plant, machinery, or equipment used in the production of income beyond the amount usually expended in any year for those purposes:
\par 
\par Provided
 further that where the Collector is satisfied that any repairs of such asset do not increase the capital value of the asset, or that the repairs increase that value by an amount less than the cost of the repairs or alterations, the Collector may allow su
ch deduction as }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \b\f1\fs20\insrsid11934652\charrsid10189609 the Collector thinks just}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid7550294 .}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid11934652 
\par }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid82710 
\par }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid82710\charrsid82710 
Provided further that where the Collector is satisfied that any repairs of any such asset do not increase the capital value of the asset, or that the repairs increase that value by an amount less than the cost of the repairs or alterations, the Collector 
may allow such deduction as }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \b\f1\fs20\insrsid82710\charrsid82710 the Collector thinks just}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid82710 
\par }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid7239950 \'85\'94}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid7550294\charrsid10189609 
\par }\pard\plain \ltrpar\s18\qj \li1418\ri615\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin615\lin1418\itap0\pararsid12070084\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid11934652\charrsid10189609 (Emphasis added)}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid82710 
\par }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid11934652\charrsid10189609 .
\par }\pard \ltrpar\s18\qj \li851\ri615\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin615\lin851\itap0\pararsid11934652\contextualspace {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid11934652\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11934652\charrsid10189609 \hich\af1\dbch\af0\loch\f1 130.\tab}}\pard\plain \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11934652\charrsid10189609 Section 45 sets out the special provision which the Collector says binds him to apply a rate of 100% depreciation on the SAAB and }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13512081\charrsid10189609 Bandeirante}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 :}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652 
\par }\pard \ltrpar\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12070084\charrsid10189609 
\par }\pard \ltrpar\qj \li1418\ri615\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin615\lin1418\itap0\pararsid12070084\contextualspace {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid11934652\charrsid10189609 \'93(1)}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 \tab }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid11934652\charrsid10189609 
Notwithstanding the actual useful life of the asset, in calculating the deduction which the Collector allows under the first proviso to section 60(1) on account of depreciation of an asset used in the production of income, the annual rate of depreciation 
will be one hundred per cent (100%) if the asset is acquired by the taxpayer on or after 1 April 1997 and has 
not been used or held for use in the Cook Islands, other than as trading stock, by any person before the date upon which the taxpayer acquired it.}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid12070084 \'94}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 
\f1\fs20\insrsid11934652\charrsid10189609 
\par }\pard \ltrpar\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid487378\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11934652\charrsid10189609 \hich\af1\dbch\af0\loch\f1 131.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 The Collector says that under s 60 he must calculate the }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid8479626 depreciation}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13846912 for }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
the SAAB and Bandeirante}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8479626  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8479626\charrsid10189609 at the annual rate of 100%}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
.  The depreciation rate}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13846912  provision in s 45(1) is clear, he says and he}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  applied it to allow dep}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13846912 reciation on the two aircraft at}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  100%.  
\par }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11934652 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid3626512\charrsid10189609 \hich\af1\dbch\af0\loch\f1 132.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609 In }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5640364\charrsid10189609 
addition,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13725336 the Collector says, }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609 the depreciation on the SAAB }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13725336 was}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2384386\charrsid10189609  recognised and taken}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609  in 2000.  That it was not able to be used }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8479626 by Air Rarotonga }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609 as effectively }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13725336 as }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8479626 it }
{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13725336 might is not a}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609  relevant consideration}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid4069735 First, he says that t}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609 he time for any objection to the relevant year in which the ded}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8479626 uction was made has elapsed}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8479626 S}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609 
econdly there is a prohibition on allowing losses to be carried forward unless the shareholders on the balance date of the company for the year to which the loss claimed is to be carried forward were substantially the same as the shareholders on the balan
ce date of the company for the year in which the loss was incurred.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid3626512\charrsid4482700 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s31\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\langfenp1033\insrsid12347849\charrsid4482700 \chftn  ITA s69.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\langfenp1033\insrsid14764161  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\langfenp1033\insrsid12347849\charrsid4482700 Losses incurred may be set off against future profits}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\langfenp1033\insrsid14764161  }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\langfenp1033\insrsid12347849 \endash \'93}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\langfenp1033\insrsid12347849\charrsid4482700  \'85
(3) Notwithstanding anything in the foregoing provisions of this section, if in respect of any year of assessment any taxpayer, being a company, claims to carry forward any loss made by it in any former income year, the claim shall not he allowed unless
 the Collector is satisfied that the shareholders of the company on the balance date of the company for the year to which the loss claimed is to be carried forward were substantially the sam
e as the shareholders of the company on the balance date of the company for the year in which the loss was incurred.
\par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\insrsid12347849\charrsid4482700 
(4) For the purposes of subsection (3), the shareholders of a company at any date shall not be deemed to be substantially the same as the shareholders on any other date unless, on both such dates, not less than 40 percent of the paid-up capital of the com
pany was held by or on behalf of the same persons, nor unless, on both such dates, not less than 40 per cent in nominal value of the allotted shares in such company were held by or on behalf of the same persons}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid12347849 .\'94}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4482700  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609 In this case they were not}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609 The Collector could not override this express prohibition without a clear provision allowing him to do so}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609 
To allow the Collector to reconsider the depreciation rate or amount would amount to a back-door reassessment, permitting an objection out of time and override a direct prohibition. 
\par }\pard \ltrpar\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid2384386\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2384386\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid9979534 \hich\af1\dbch\af0\loch\f1 133.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid9979534 T}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8479626 here was}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609  no further depreciation}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16515074  to be deducted on the SAAB}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16515074 T}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609 he depreciation }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16515074 
deduction at 100% of the cost of the asset effectively}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16515074 wrote the asset down to a}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid3626512\charrsid10189609  tax book value of zero}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609 Ms Thomson made the point }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid14362175 as follows}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609 :
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3626512\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3626512\charrsid10189609 
\par }\pard \ltrpar\qj \li1418\ri615\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin615\lin1418\itap0\pararsid4482700\contextualspace {\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid3626512\charrsid4482700 \'93
The intention of the investment scheme was not to depreciate an asset beyond its cost, rather to deduct the cost of the asset in the year of purchase. A tax deduction cannot be made for an amount in excess of the assets (sic) cost.\'94}{\rtlch\fcs1 
\af1\afs20 \ltrch\fcs0 \f1\fs20\super\insrsid3626512\charrsid4482700 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af1\afs16 \ltrch\fcs0 
\f1\fs16\cf1\lang1033\langfe1033\langnp1033\insrsid12347849\charrsid7348107 Letter dated 9/4/14 from Sally Thomson to Kerry O\rquote Meara. I note that the letter is marked \'93without prejudice\'94
. The reason for this is not apparent as it contains no offer nor is it part of a negotiation but is rather reasons for disallowing the objection.}}}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\insrsid3626512\charrsid4482700 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11934652 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid10373960\charrsid10189609 \hich\af1\dbch\af0\loch\f1 134.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10373960\charrsid10189609 In my view the provisions of s }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11934652\charrsid10189609 
45 are not ambiguous.  The ordinary meaning is the Collector must allow a deduction equivalent to a rate of 100% on assets acquired new in the Cook Islands.  It is an express provision of the Act which the Collector must apply in assessing }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid14362175 a }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 deduction under s 60(1).  The Collector is required to calculate the deduction for depreciation under s 60(1) at }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid14362175 a rate of }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 100%.  The wording is unambiguous -}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14238691\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11934652\charrsid10189609 the depreciation \'93will\'94 be applied at the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6309852 rate of 100%.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652 
\par }\pard \ltrpar\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid4482700\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4482700\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11475527 \hich\af1\dbch\af0\loch\f1 135.\tab}}\pard \ltrpar\qj \fi-567\li747\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin747\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11475527 This}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
 interpretation is reinforced by the specific reference in s 45 to the annual depreciation rate of 100% }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid5638600 for the purposes of the first proviso to }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11934652\charrsid10189609 s}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid606401\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 60(1)}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \cs30\f1\super\insrsid5638600 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  The second proviso in s 60(1) applies to repairs.}}}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid7085413   }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 This specific reference to the rate overrides the general provisions in s}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid94722\charrsid10189609  }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 60 allowing the Commissioner a discretion to fix the depreciation as he \'93thinks just\'94. 
\par }\pard \ltrpar\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid94722\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid94722\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11934652\charrsid10189609 \hich\af1\dbch\af0\loch\f1 136.\tab}}\pard \ltrpar\qj \fi-567\li1107\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin1107\itap0\pararsid2103154\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  My conclusion is that the Collector was correct and }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid10103677 obliged}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  by the legislation to apply the 100% depreciation rate }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10103677 for}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11934652\charrsid10189609  the two aircraft}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14420174\charrsid10189609 Additionally,}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid10246718\charrsid10189609  in}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  relation to the SAAB the depreciation was recognised in the year of }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14420174\charrsid10189609 
acquisition}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  and has been taken}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10103677 That}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11934652\charrsid10189609  cannot be reopened.
\par }\pard \ltrpar\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid14037040\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14037040\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11934652\charrsid10189609 \hich\af1\dbch\af0\loch\f1 137.\tab}}\pard \ltrpar\qj \fi-567\li1107\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin1107\itap0\pararsid2103154\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  The second aspect of Air Rarotonga\rquote 
s submission under this head is that it says that the rate was in the nature of a special and favourable depreciation rate}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3561090 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3561090 As such it}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  did not detract from }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3561090 Air Rarotonga\rquote s right}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  to make a choice and instead seek a \'93just\'94 annual deduction.
\par }\pard \ltrpar\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11934652\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11934652\charrsid10189609 \hich\af1\dbch\af0\loch\f1 138.\tab}}\pard \ltrpar\qj \fi-567\li1107\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin1107\itap0\pararsid2103154\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 This argument }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2260959 turns}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  on whether Air Rarotonga was bound to accept the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4850947 100% }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 rate }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4850947 or it could ask for the Collector to apply a different rate}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 .
\par }\pard\plain \ltrpar\s18\ql \li720\ri0\sa160\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11934652\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid11934652\charrsid10189609 \hich\af1\dbch\af0\loch\f1 139.\tab}}\pard\plain \ltrpar\qj \fi-567\li1107\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin1107\itap0\pararsid2103154\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11934652\charrsid10189609 In view of my interpretation of the statutory provisions}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13530984 ,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid14420174\charrsid10189609 the}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  Collector is bound to apply the 100% depreciation rate}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11934652\charrsid10189609 I have }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4085618\charrsid10189609 concluded that he had no di}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
scretion to decide to allow a deduction not based }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid4085618\charrsid10189609 on that rate}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
If the Collector }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11890583 must apply}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  the 100% rate it follows that he can never allow a deduction other than one based on that rate.  }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14420174\charrsid10189609 Therefore,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  as the Collector}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13324273\charrsid10189609 \rquote }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 s assessment is correctly based on the 100% depreciation rate Air Rarotonga has no basis for objection}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11934652\charrsid10189609 It }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1845063 must }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 take the prescribed rate}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid1845063 If it was entitled to choose}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  to seek another rate it follows the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1845063 Collector}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  must be able to }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1845063 apply another rate}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  and he cannot.
\par }\pard\plain \ltrpar\s18\ql \li720\ri0\sa160\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11934652\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid14420174\charrsid10189609 \hich\af1\dbch\af0\loch\f1 140.\tab}}\pard\plain \ltrpar\qj \fi-567\li1107\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin1107\itap0\pararsid2103154\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid14420174\charrsid10189609 Therefore,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid15880516 I am of the view that the Collector\rquote s approach is correct}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 .
\par }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11934652 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10244194\charrsid10189609 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb240\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid10189609 \rtlch\fcs1 \af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \fs22\dbch\af0\insrsid10189609\charrsid10189609 {\upr{\*\bkmkstart _Toc488418179}{\*\ud\uc0{\*\bkmkstart _Toc488418179}}}
{\upr{\*\bkmkstart _Toc488672846}{\*\ud\uc0{\*\bkmkstart _Toc488672846}}}Constitutional Interpretation Issue}{\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \fs22\dbch\af0\insrsid10189609 {\upr{\*\bkmkend _Toc488418179}{\*\ud\uc0{\*\bkmkend _Toc488418179}}}
{\upr{\*\bkmkend _Toc488672846}{\*\ud\uc0{\*\bkmkend _Toc488672846}}}
\par }\pard\plain \ltrpar\qj \li837\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin837\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10244194\charrsid13657487 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid10189609\charrsid10189609 \hich\af1\dbch\af0\loch\f1 141.\tab}}\pard \ltrpar\qj \fi-567\li927\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls43\adjustright\rin0\lin927\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 
Air Rarotonga argued that the construction of the relevant statutory provisions should be read in light of the Constitution}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 
Any ambiguity should be resolved in favour of Air Rarotonga pursuant to its constitutional rights.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid10189609\charrsid1704845 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849 
The submission was that any ambiguity in the interpretation of the deduction provisions has to be resolved according to the constitutional priority for the protection of taxpayer property rights.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid10189609\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1704845  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 The Constitutional construction argument was raised for the first time at the hearing}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6309852 Counsel indicated that i}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8064922 t}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9658890  was}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid10189609\charrsid10189609  not intended to }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6309852 raise}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609  some separate head based on a constitutional right}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid6309852  but rather as an aid to interpretation}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609 
\par }\pard \ltrpar\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin747\itap0\pararsid1704845\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1704845\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid10189609\charrsid10189609 \hich\af1\dbch\af0\loch\f1 142.\tab}}\pard \ltrpar\qj \fi-567\li927\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls43\rin0\lin927\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609  The rights referred to are contained in Art}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1704845 icle}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609  64(1)(c) and Article 65(1) and (2). }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609 
\par }\pard \ltrpar\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin747\itap0\pararsid1704845\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1704845\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid10189609\charrsid10189609 \hich\af1\dbch\af0\loch\f1 143.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li927\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls43\rin0\lin927\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid10189609\charrsid10189609 Art}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1704845 icle}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609  64(1)(c) }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12062492 provides }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 the right not to be deprived of property }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid12062492 except in accordance with law}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid4658660 Article 65}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9182898 
(1) requires enactments to be construed in accordance with the fundamental humans rights set out in Article 64(1) but subject to various duties to others and interests of the Cook Islands. }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8325095\charrsid10189609 Art}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1704845 icle}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8325095\charrsid10189609  65(2) }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9182898 deems every enactment to be given \'93
such fair, large and liberal construction and interpretation as will best ensure the attainment of the objects of the enactment or provision thereof according to its true intent, meaning and spirit}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8325095\charrsid10189609 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \cs30\f1\super\insrsid13908296 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 
\rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1153\langfe1033\langnp1153\insrsid12347849 A copy of Articles 64 & 65 are set out in the Schedule.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8325095\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8325095 
\par }\pard \ltrpar\s18\qj \li747\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin747\itap0\pararsid1704845\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1704845 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid923290 \hich\af1\dbch\af0\loch\f1 144.\tab}}\pard \ltrpar\s18\qj \fi-567\li927\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls43\rin0\lin927\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid923290 The }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 constitution }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid923290 also says }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 that no taxation may be imposed except by law.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid10189609\charrsid1704845 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849  Art 68 of the Constitution of the Cook Islands. Restriction on taxation - No taxation shall be imposed except by law.}}}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid10189609\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1704845  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 If the Collector had imposed an assessment contrary to that which is according to law }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2827686 the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 assessment}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2827686  would not be upheld}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 Therefore, it may be that any argument based on Art 64(1)(c) }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2827686 and Art 65 }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid10189609\charrsid10189609 is circular}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8325095 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\super\insrsid12062492\charrsid1704845  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid9915952 
\par }\pard \ltrpar\s18\ql \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9915952\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9915952\charrsid9915952 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid9915952 \hich\af1\dbch\af0\loch\f1 145.\tab}}\pard \ltrpar\s18\qj \fi-567\li927\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls43\rin0\lin927\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9915952 Article 65(2)}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11743213 
 does not permit violence to be done to the words of the provision under consideration when it is otherwise unambiguous. In any event the ostensible intent of }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6309852 s45}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11743213  was to create a favourable tax treatment in certain circumstances involving investment in the Cook Islands. The provision did that. If it had intended to go further and provide the Collector with a discretion}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid6309852  it}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11743213  would }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6309852 have }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11743213 require}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6309852 
d}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11743213  clear words.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid9915952\charrsid10189609 
\par }\pard \ltrpar\s18\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10189609\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10189609\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid6907216\charrsid10189609 \hich\af1\dbch\af0\loch\f1 146.\tab}}\pard \ltrpar\s18\qj \fi-567\li927\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls43\rin0\lin927\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6907216\charrsid10189609 
I therefore find that the Collector was correct in his application of depreciation to the SAAB and the Bandeirante.  The objections insofar as they relate to that issue are not allowed}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3677181 
\par }\pard\plain \ltrpar\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid1704845\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1704845 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid1704845\charrsid10189609 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb240\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid1704845 \rtlch\fcs1 \af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14099941\charrsid1704845 {\upr{\*\bkmkstart _Toc488418180}{\*\ud\uc0{\*\bkmkstart _Toc488418180}}}
{\upr{\*\bkmkstart _Toc488672847}{\*\ud\uc0{\*\bkmkstart _Toc488672847}}}\hich\af1\dbch\af31501\loch\f1 Conclusion}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11934652\charrsid1704845 {\upr{\*\bkmkend _Toc488418180}{\*\ud\uc0{\*\bkmkend _Toc488418180}}}
{\upr{\*\bkmkend _Toc488672847}{\*\ud\uc0{\*\bkmkend _Toc488672847}}}
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11934652\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11934652\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid16650448\charrsid10189609 \hich\af1\dbch\af0\loch\f1 147.\tab}}\pard\plain \ltrpar\s18\qj \fi-567\li927\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls43\rin0\lin927\itap0\pararsid13657487\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16650448\charrsid10189609 In relation to t}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2054129\charrsid10189609 he questions for determination }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16650448\charrsid10189609 as set out}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid2054129\charrsid10189609  in the Case Stated }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16650448\charrsid10189609 I answer }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2054129\charrsid10189609 as follows:  
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid2054129\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (a)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls40\rin0\lin1315\itap0\pararsid10631650\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2054129\charrsid10189609 
Whether the Respondent was correct in disallowing the accounting provisions made for expected future expenditure on aircraft maintenance on the basis that the expenditure had not been incurred for the purposes of section 58 of the Income Tax Act 1997;}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16650448\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2054129 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid10631650\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10631650\charrsid10189609 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid10319199\charrsid12062492 Answer: The Responde}{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid16650448\charrsid12062492 nt was correct.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid16650448 
\par }\pard \ltrpar\s18\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin720\itap0\pararsid16650448\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid10631650\charrsid12062492 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid2054129\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (b)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls40\rin0\lin1315\itap0\pararsid10631650\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2054129\charrsid10189609 
Whether the Respondent was correct in capitalising and depreciating the C-Check costs under section 59(a) of the Income Tax Act 1997, and depreciating the asset under section 60(1) of the Income Tax Act 1997; }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid16650448 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid10631650\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10631650\charrsid10189609 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid8070702\charrsid12062492 Answer: The Responde}{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid7930293\charrsid12062492 nt was not correct.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid7930293 
\par }\pard \ltrpar\s18\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin720\itap0\pararsid16650448\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid10631650\charrsid12062492 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid10631650\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10631650\charrsid10189609 A}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid2054129\charrsid10189609 nd}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2054129 
\par }\pard \ltrpar\s18\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin720\itap0\pararsid16650448\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10631650\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid2054129\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (c)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls40\rin0\lin1315\itap0\pararsid10631650\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2054129\charrsid10189609 
If the Appellant wishes to claim depreciation, should the rate be 100% under section 45 of the Income Tax Act 1997 instead of 10% on certain assets under section 60(1) of the Income Tax Act 1997.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2054129 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid10631650\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10631650\charrsid10189609 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \i\f1\insrsid16650448\charrsid12062492 Answer: The rate should be 100% under section 45 of the ITA.
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid2054129 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid2054129 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13657487 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11743213\charrsid13657487 
I have answered the questions for determination. It is now open to the Collector to assess Air Rarotonga\rquote s income tax liability}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13659036\charrsid13657487  in accordance with this judgment}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid11743213\charrsid13657487 . I reserve leave to apply to settle the terms of the judgment as to implementation and as to any incidental matters.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13908296\charrsid13657487  
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid2054129 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13908296 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10631650\charrsid10189609 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb240\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid1968795 \rtlch\fcs1 \af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13990336\charrsid1968795 {\upr{\*\bkmkstart _Toc488102237}{\*\ud\uc0{\*\bkmkstart _Toc488102237}}}
{\upr{\*\bkmkstart _Toc488418181}{\*\ud\uc0{\*\bkmkstart _Toc488418181}}}{\upr{\*\bkmkstart _Toc488672848}{\*\ud\uc0{\*\bkmkstart _Toc488672848}}}\hich\af1\dbch\af31501\loch\f1 Non-Publication direction (interim)}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13990336 {\upr{\*\bkmkend _Toc488102237}{\*\ud\uc0{\*\bkmkend _Toc488102237}}}{\upr{\*\bkmkend _Toc488418181}{\*\ud\uc0{\*\bkmkend _Toc488418181}}}{\upr{\*\bkmkend _Toc488672848}{\*\ud\uc0{\*\bkmkend _Toc488672848}}}
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1968795 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1968795\charrsid1968795 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid13657487\charrsid15088866 \hich\af1\dbch\af0\loch\f1 148.\tab}}\pard \ltrpar\qj \fi-567\li927\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls43\adjustright\rin0\lin927\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 
Section 30(2) of the ITA says this objection must not be heard in open court}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 The Act is silent on publication}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid13657487  of the judgment}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 . In New Zealand, the High Court hears tax challenges in open court unless otherwise directed}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13657487 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 In contrast hearings in the Taxation Review Authority }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 (TRA) }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13657487\charrsid15088866 are }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 not open to the public.  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 The presumption appears to be that the }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13657487 TRA }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 decisions are not published}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 
However, the regulations allow publication of anonymised decisions unless otherwise directed by the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 TRA}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\super\insrsid13657487\charrsid210689 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s28\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13270679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f31506\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs30\super\insrsid12347849 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12347849 
 Section 16(4) Taxation Review Authorities Act 1994 (hearing of objection or challenge not open to the public). }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1153\langfe1033\langnp1153\insrsid12347849 
Clause 36 of the Taxation Authorities Regulations 1998 (anonymized reports of the TRA may be published unless otherwise directed by the Authority)}} }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid13657487 
\par }\pard \ltrpar\qj \li927\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin927\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid13657487\charrsid15088866 \hich\af1\dbch\af0\loch\f1 149.\tab}}\pard \ltrpar\qj \fi-567\li927\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls43\adjustright\rin0\lin927\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 The reason for the confidentiality imposed on the hearing in this case }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6309852 presumably }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 reflects }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 the }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 
interests of maintaining}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866  confidentiality }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 of}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866  the taxpayer\rquote 
s commercially sensitive affairs}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 In this case evidence relating to not only accounting issues but the actual amounts involved were}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487  before the Court.  A}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866  taxpayer\rquote s commercial interests may be damaged by publication of }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13657487 a decision relating to these matters.  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 In New Zealand}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 
 a taxpayer is able to elect to have the dispute heard in the TRA}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866  if the taxpayer wishes to have the matter dealt with on a confidential basis}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13657487 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 The taxpayer}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 ,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 
 if it chooses to go to the High Court to challenge the assessment}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 ,}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 
does not have the same}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866  right to confidentiality unless }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 appropriate }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 
orders are made by the presiding judge.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 
\par }\pard\plain \ltrpar\s18\ql \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid6309852\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6309852 
\par }\pard\plain \ltrpar\qj \li927\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin927\itap0\pararsid6309852\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6309852 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid13657487\charrsid15088866 \hich\af1\dbch\af0\loch\f1 150.\tab}}\pard \ltrpar\qj \fi-567\li927\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls43\adjustright\rin0\lin927\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 In this jurisdiction there is no choice for the taxpayer}{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid13657487 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 
Therefore, prima facie given the statutory provision that the matter is not to be heard in open court it follows that the decision itself should not be published or the objective would be defeated}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 
. It displaces the usual presumption that Court decisions should be published. }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 I make an interim order that this decision not be published other than to the parties}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid13657487 .  Any}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866  application to view }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 this judgment must}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13657487\charrsid15088866  be referred to a Judge.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 
\par }\pard \ltrpar\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid13657487\charrsid15088866 \hich\af1\dbch\af0\loch\f1 151.\tab}}\pard \ltrpar\qj \fi-567\li927\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls43\adjustright\rin0\lin927\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 I invite counsel to make submissions on }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13657487 this issue on }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487\charrsid15088866 or before }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 28 days from the date of this decision}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13657487\charrsid15088866 .}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 
\par }\pard \ltrpar\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13657487\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13657487 
\par }\pard \ltrpar\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid210689\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid210689\charrsid15088866 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb240\sl360\slmult1\keepn\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid210689 \rtlch\fcs1 \af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9783448\charrsid210689 {\upr{\*\bkmkstart _Toc488418182}{\*\ud\uc0{\*\bkmkstart _Toc488418182}}}{\upr{\*\bkmkstart _Toc488672849
}{\*\ud\uc0{\*\bkmkstart _Toc488672849}}}\hich\af1\dbch\af31501\loch\f1 Costs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11934652 {\upr{\*\bkmkend _Toc488418182}{\*\ud\uc0{\*\bkmkend _Toc488418182}}}{\upr{\*\bkmkend _Toc488672849}
{\*\ud\uc0{\*\bkmkend _Toc488672849}}}
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\keepn\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid210689 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid210689\charrsid210689 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8217346\charrsid10189609 \hich\af1\dbch\af0\loch\f1 152.\tab}}\pard\plain \ltrpar
\s18\ql \fi-567\li1107\ri0\sb100\sa100\sbauto1\saauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls44\adjustright\rin0\lin1107\itap0\pararsid8217346\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 In this case as each party has succeeded in part it may be a case where costs lie where they fall}{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid8217346 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 With that indication Counsel may be able to reach agreement on the costs issue.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid13657487  }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 If counsel are unable to do so I invite Counsel to file and exchange submissions on costs on or before }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346 28}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8217346\charrsid10189609  days from the date of this judgment.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346 
\par }\pard \ltrpar\s18\ql \li567\ri0\sb100\sa100\sbauto1\saauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid8217346\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8217346\charrsid10189609 \hich\af1\dbch\af0\loch\f1 153.\tab}}\pard \ltrpar
\s18\ql \fi-567\li1107\ri0\sb100\sa100\sbauto1\saauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls44\adjustright\rin0\lin1107\itap0\pararsid8217346\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 
In particular the submissions should address:
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8217346\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (a)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls41\rin0\lin1315\itap0\pararsid8217346\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 Any reasons for awarding costs to either party in the circumstances of the outcome of this case;}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid8217346\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8217346\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (b)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls41\rin0\lin1315\itap0\pararsid8217346\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 The level of contribution to costs which is appropriate in this case;}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8217346 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid8217346\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8217346\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (c)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls41\rin0\lin1315\itap0\pararsid8217346\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 
The amount of costs incurred by the party and charged including an explanation and breakdown of the costs and the fee rates applied with reference to prevailing costs and rates;}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid8217346\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8217346\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (d)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls41\rin0\lin1315\itap0\pararsid8217346\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 Full details of and justification for any disbursements;}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8217346 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid8217346\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8217346\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (e)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls41\rin0\lin1315\itap0\pararsid8217346\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 Comparisons with other relevant awards of costs and disbursements;}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid8217346 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid8217346\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8217346\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (f)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls41\rin0\lin1315\itap0\pararsid8217346\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 Relevant authorities;}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346 
\par }\pard \ltrpar\s18\qj \li1315\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin1315\itap0\pararsid8217346\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f1\fs22\cf1\lang5129\langfe1033\langnp5129\insrsid8217346\charrsid10189609 \hich\af1\dbch\af0\loch\f1 (g)\tab}}\pard \ltrpar\s18\qj \fi-567\li1315\ri0\sl360\slmult1
\widctlpar\wrapdefault\faauto\ls41\rin0\lin1315\itap0\pararsid8217346\contextualspace {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346\charrsid10189609 Such further and/or other submissions and information as counsel consider relevant.
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8217346 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid8217346 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10309328 In the event of a determination as to costs being necessary the}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10771013  costs of the examination of Mr O\rquote Meara by Skype shall be }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid3295834 as }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10771013 certified by the Register.
\par }\pard\plain \ltrpar\s18\qr \li567\ri0\sb100\sa100\sbauto1\saauto1\sl360\slmult1\keepn\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid10158684\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\f1\insrsid10158684\charrsid10158684 ___________}{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\f1\insrsid210689\charrsid10158684 
\par }{\rtlch\fcs1 \ab\af1 \ltrch\fcs0 \b\f1\insrsid10158684\charrsid10158684 Grice J.
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb240\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid13393397 \rtlch\fcs1 \af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \fs22\dbch\af0\insrsid13393397\charrsid10189609 {\upr{\*\bkmkstart _Toc411506022}{\*\ud\uc0{\*\bkmkstart _Toc411506022}}}
{\upr{\*\bkmkstart _Toc410657354}{\*\ud\uc0{\*\bkmkstart _Toc410657354}}}{\upr{\*\bkmkstart _Toc419276087}{\*\ud\uc0{\*\bkmkstart _Toc419276087}}}{\upr{\*\bkmkstart _Toc422826594}{\*\ud\uc0{\*\bkmkstart _Toc422826594}}}
\par }\pard \ltrpar\s1\ql \li0\ri0\sb240\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid2561513 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13393397\charrsid2561513 
{\upr{\*\bkmkstart _Toc488418183}{\*\ud\uc0{\*\bkmkstart _Toc488418183}}}{\upr{\*\bkmkstart _Toc488672850}{\*\ud\uc0{\*\bkmkstart _Toc488672850}}}\hich\af1\dbch\af31501\loch\f1 Schedule{\upr{\*\bkmkend _Toc488418183}{\*\ud\uc0{\*\bkmkend _Toc488418183}}}
{\upr{\*\bkmkend _Toc488672850}{\*\ud\uc0{\*\bkmkend _Toc488672850}}}\hich\af1\dbch\af31501\loch\f1  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13393397 
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2561513 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2561513\charrsid2561513 
\par }\pard\plain \ltrpar\s2\ql \li0\ri0\sb40\sl360\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0\pararsid2561513 \rtlch\fcs1 \af0\afs26\alang1025 \ltrch\fcs0 
\b\fs22\lang5129\langfe1033\loch\af1\hich\af1\dbch\af31501\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11934652\charrsid2561513 {\upr{\*\bkmkstart _Toc488418184}{\*\ud\uc0{\*\bkmkstart _Toc488418184}}}
{\upr{\*\bkmkstart _Toc488672851}{\*\ud\uc0{\*\bkmkstart _Toc488672851}}}\hich\af1\dbch\af31501\loch\f1 The Constitution}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3749459\charrsid2561513 {\upr{\*\bkmkend _Toc411506022}{\*\ud\uc0{\*\bkmkend _Toc411506022}}}
{\upr{\*\bkmkend _Toc410657354}{\*\ud\uc0{\*\bkmkend _Toc410657354}}}{\upr{\*\bkmkend _Toc419276087}{\*\ud\uc0{\*\bkmkend _Toc419276087}}}{\upr{\*\bkmkend _Toc422826594}{\*\ud\uc0{\*\bkmkend _Toc422826594}}}\hich\af1\dbch\af31501\loch\f1 
 of the Cook Islands}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10911480 {\upr{\*\bkmkend _Toc488418184}{\*\ud\uc0{\*\bkmkend _Toc488418184}}}\hich\af1\dbch\af31501\loch\f1  (Excerpt)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11934652 
{\upr{\*\bkmkend _Toc488672851}{\*\ud\uc0{\*\bkmkend _Toc488672851}}}
\par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2561513 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2561513\charrsid2561513 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2561513 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2561513 P}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 
ART IVA FUNDAME}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2561513 NTAL HUMAN RIGHTS AND FREEDOMS}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459 
\par }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2561513 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2561513\charrsid10189609 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2561513 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2561513 \'93}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 
Fundamental human rights and freedoms }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459\charrsid10189609 \endash 
\par }\pard \ltrpar\qj \fi-1123\li1134\ri0\sl360\slmult1\widctlpar\tx567\tx1134\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid14894801 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14894801  }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid2561513 64.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid2561513 \tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 (1)}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid2561513 \tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 
It is hereby recognised and declared that in the Cook Islands there exist, and shall continue to exist, without discrimination by reason of race, national origin, colour, religion, opinion, belief, or sex, the following fundamental human rights and freedo
ms: }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459\charrsid10189609 
\par }\pard \ltrpar\qj \li1134\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid1205541 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 (a) }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid14894801  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 The right of the individual to life, liberty, and security of the person, and the right not to be deprived thereof except in accordance with law; }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid3749459\charrsid10189609 
\par }\pard \ltrpar\qj \li1134\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid6307117 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 (b)}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid14894801  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609  The right of the individual to equality before the law and to the protection of the law; }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459\charrsid10189609 
\par }\pard \ltrpar\qj \li1134\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid14894801 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 (c) }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid1205541  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 The right of the individual to own property and the right not to be deprived thereof except in accordance with law: }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid3749459\charrsid10189609 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 Provided that nothing in this paragraph or in Article 40 of this Constitution shall be construed as limiting the power of Parliament to prohibit or 
restrict by Act the alienation of Native land (as defined in section 2(1) of the Cook Islands Act 1915 of the Parliament of New Zealand);}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459\charrsid10189609 
\par }\pard \ltrpar\qj \fi1123\li11\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin11\itap0\pararsid14894801 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 
(d) Freedom of thought, conscience, and religion; }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459\charrsid10189609 
\par }\pard \ltrpar\qj \li1134\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid14894801 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 
(e) Freedom of speech and expression; (f) Freedom of peaceful assembly and association. }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14894801\charrsid10189609 
\par }\pard \ltrpar\qj \fi-567\li1134\ri0\sl360\slmult1\widctlpar\tx1134\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid14894801 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid14894801 (2)\tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13393397\charrsid10189609 
It is hereby recognised and declared that every person has duties to others, and accordingly is subject in the exercise of his rights and freedoms to such limitations as are imposed by any enactment or rule of law for the time be
ing in force, for protecting the rights and freedoms of others or in the interests of public safety, order, or morals, the general welfare, or the security of the Cook Islands. }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459\charrsid10189609 
\par }\pard \ltrpar\qj \li11\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin11\itap0\pararsid2561513 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 Construction of law }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6307117 \endash 
\par }\pard \ltrpar\qj \fi-1123\li1134\ri0\sl360\slmult1\widctlpar\tx567\tx1134\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid1525039 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6307117 65.}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid6307117\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6307117 \tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6307117\charrsid10189609 (1)}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid6307117 \tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13393397\charrsid10189609 
Subject to subclause (2) of this Article and to subclause (2) of Article 64 hereof, every enactment shall be so construed and applied as not to abrogate, abridge, or infringe or to authorise the abrogation, abridgement, or infringement of any of the right
s or freedoms recognised and declared by subclause (1) of Article 64 hereof, and in particular no enactment shall be construed or applied so as to }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459\charrsid10189609 \endash }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13393397\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459\charrsid10189609 
\par }\pard \ltrpar\qj \fi11\li1134\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid11092319 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 (a)}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11092319  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609  Authorise or effect the arbitrary detention, imprisonment, or exile of any person; or 34 Constitution }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid3749459\charrsid10189609 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 (b)}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11092319  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 
 Impose or authorise the imposition on any person of cruel and unusual treatment or punishment; or }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459\charrsid10189609 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 (c) }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11092319  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 Deprive any person who is arrested or detained }{\rtlch\fcs1 
\af1 \ltrch\fcs0 \f1\insrsid3749459\charrsid10189609 \endash }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459\charrsid10189609 
\par }\pard \ltrpar\qj \li1560\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1560\itap0\pararsid11092319 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 (i) }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11092319  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 
Of the right to be informed promptly of the act or omission for which he is arrested or detained, unless it is impracticable to do so or unless the reason for the arrest or detention is obvious in the circumstances; or }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid3749459\charrsid10189609 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 (ii) Of the right, wherever practicable to retain and instruct a barrister or solicitor without delay; or }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459\charrsid10189609 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 (iii) Of the right t
o apply, by himself or by any other person on his behalf, for a writ of habeas corpus for the determination of the validity of his detention, and to be released if his detention is not lawful; or }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid3749459\charrsid10189609 
\par }\pard \ltrpar\qj \fi11\li1134\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid11092319 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 (d) }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11092319  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 
Deprive any person of the right to a fair hearing, in accordance with the principles of fundamental justice, for the determination of his rights and obligations before any tribunal or authority having a duty to act judicially; or }{\rtlch\fcs1 \af1 
\ltrch\fcs0 \f1\insrsid3749459\charrsid10189609 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 (e) Deprive any person charged with an offence of the right to be presumed inno
cent until he is proved guilty according to law in a fair and public hearing by an independent and impartial tribunal; or }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459\charrsid10189609 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 
(f) Deprive any person charged with an offence of the right to reasonable bail, except for just cause; or (g) Authorise the conviction of any person of any offence except for the breach of a law in force at the time of the act or omission; or }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459\charrsid10189609 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 
(h) Authorise the imposition on any person convicted of any offence of a penalty heavier than that which might have been imposed under the law in force at the time of the commission of the offence.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11092319\charrsid10189609 
\par }\pard \ltrpar\qj \fi-567\li1134\ri0\sl360\slmult1\widctlpar\tx1134\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid11092319 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 (}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11092319 2)\tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 
Every enactment, and every provision thereof shall be deemed remedial, whether its immediate purpose is to direct the doing of anything that the enacting authority deems to be for the public good, or to prevent or punish the doing of anything it deems con
trary to the public good, and shall accordingly receiv
e such fair, large, and liberal construction and interpretation as will best ensure the attainment [[of the object] of the enactment or provision thereof according to its true intent, meaning and spirit.}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459 

\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11092319\charrsid10189609 
\par }\pard \ltrpar\qj \fi-567\li1134\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid11092319 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11092319 (3)\tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid13393397\charrsid10189609 
In this Article the term "enactment" includes any Act of the Parliament of England or the Parliament of Great Britain or the Parliament of the United Kingdom, being an Act in force in the Cook Islands, and any regulation, rule, order, or other instrument 
made thereunder}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid7085413 .  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 The words "of the object" were inserted in subcl.(2) by s.9 of the Constitution Amendment (No.10 ) Act 1981 (C.I.). }{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid3749459 
\par }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11092319\charrsid10189609 
\par }\pard \ltrpar\qj \li11\ri0\sl360\slmult1\widctlpar\tx567\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin11\itap0\pararsid11092319 {\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11092319 66.}{\rtlch\fcs1 \af1 \ltrch\fcs0 
\f1\insrsid11092319\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11092319 \tab }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 
Saving - Nothing in this Part of this Constitution shall limit or affect any right or freedom, not specified in this Part, that may exist in the Cook Islands at}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11092319  the commencement of this Part.}{
\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609  }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid11092319 
\par 
\par Part IVA was inserted by s }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid13393397\charrsid10189609 8 of the Constitution }{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid10034688\charrsid10189609 Amendment (No.9) 19}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10034688\charrsid10189609 80-81 (C.)}{\rtlch\fcs1 \af1 \ltrch\fcs0 \f1\insrsid16324086\charrsid1187198 
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