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{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol;}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}
{\f36\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f434\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f435\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f437\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f438\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f439\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f440\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f441\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f442\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f454\fbidi \fmodern\fcharset238\fprq1 Courier New CE;}{\f455\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}
{\f457\fbidi \fmodern\fcharset161\fprq1 Courier New Greek;}{\f458\fbidi \fmodern\fcharset162\fprq1 Courier New Tur;}{\f459\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew);}{\f460\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic);}
{\f461\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic;}{\f462\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese);}{\f774\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}{\f775\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}
{\f777\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f778\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f781\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}{\f782\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}
{\f794\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f795\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\f797\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\f798\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\f801\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f802\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\f804\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f805\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\f807\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f808\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f811\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\f812\fbidi \fswiss\fcharset163\fprq2 Calibri (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 \froman\fcharset238\fprq2 Cambria CE;}{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}
{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}
{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}
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\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4343183\charrsid7884608 No. 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9114525\charrsid7884608 7, 2013
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\af0 \ltrch\fcs0 \insrsid7884608 Examined and certified by: Clerk of the Parliament}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1773540\charrsid7884608 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1773540\charrsid7884608 In the name and on behalf of Her Majesty Queen Elizabeth the Second I hereby assent to this Act this 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3302420\charrsid7884608 0}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid1773540\charrsid7884608 th day of December, 2013.
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\af0 \ltrch\fcs0 \insrsid2630584\charrsid7884608 Contents
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\insrsid7884608\charrsid7884608 Title
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\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid7884608\charrsid7884608 \hich\af0\dbch\af0\loch\f0 4\tab}Act binds the Crown
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid7884608\charrsid7884608 \hich\af0\dbch\af0\loch\f0 5\tab}Section 4 of the Principal Act amended
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\af0 \ltrch\fcs0 \insrsid7884608 ________________}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2630584\charrsid7884608 
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\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2630584\charrsid7884608 Title}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1773540\charrsid7884608 
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\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls29\adjustright\rin0\lin879\itap0\pararsid7884608 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2630584\charrsid7884608 Commencement}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1773540\charrsid7884608 
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\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2630584\charrsid7884608 Principal Act amended}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1773540\charrsid7884608 
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\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2630584\charrsid7884608 Act binds the Crown}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1773540\charrsid7884608 
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\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2630584\charrsid7884608 Section 4 of the Principal Act amended}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1773540\charrsid7884608 
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\lang2057\langfe1033\langnp2057\insrsid2630584\charrsid7884608 Section 4 of the Departure Tax Act 2012 is repealed and the following section}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1773540\charrsid7884608  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2630584\charrsid7884608 is substituted\emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1773540\charrsid7884608 
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Imposition of departure tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid1773540\charrsid7884608 
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\insrsid2630584\charrsid7884608  12 years or older}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4343183\charrsid7884608 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2630584\charrsid7884608  who undertakes international travel,\emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1773540\charrsid7884608 
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\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2630584\charrsid7884608  December 2012 and 30 June 2013 shall pay d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1773540\charrsid7884608 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4343183\charrsid7884608 
parture tax in the amount of $55}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2630584\charrsid7884608 .00:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1773540\charrsid7884608 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7884608 "(b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2630584\charrsid7884608 between 1 July 2013 and 30 June 2014 must pay departure tax in the a}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4343183\charrsid7884608 m}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2630584\charrsid7884608 ount of $65.00:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1773540\charrsid7884608 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7884608 "(c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2630584\charrsid7884608 after 30 June 2014 and in each year thereafter commencing 1 Jul
y shall pay departure tax in the amount that is 2% greater than the departure tax imposed on 30 June immediately preceding.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1773540\charrsid7884608 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls13\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid7884608 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2630584\charrsid7884608 "(2) Departure tax must be paid by a passenger}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14756502\charrsid7884608 
 for each international travel.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4343183\charrsid7884608 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2630584\charrsid7884608 
\par }\pard\plain \ltrpar\s44\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7884608 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid1773540\charrsid7884608 ----------------------
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2630584\charrsid7884608 This Act is administered by the Revenue Management Division of the Ministry of Finance and Economic Management.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1773540\charrsid7884608 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2630584\charrsid7884608 Printed under the authority of the Cook Islands Parliament}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14756502\charrsid7884608  }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \insrsid14756502\charrsid7884608 \_
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1773540\charrsid7884608  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2630584\charrsid7884608 2013.
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