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\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10054184\charrsid10054184 1.}{\fs24\lang2057\langfe5129\langnp2057\insrsid10054184  Short title and commencement
\par 2. Interpretation
\par 3. Imposition of international departure tax
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15035839 4 Tax to be paid into separate account }{\fs24\lang2057\langfe5129\langnp2057\insrsid10054184 
\par 5. Exemptions from international departure tax
\par 6. Exemption of transit passengers
\par 7. Duties of owners of aircraft and ships
\par 8. Regulations
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\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10054184 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid10054184\charrsid10054184 1984, No. 22}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10054184 
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\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 provision for the im}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15157378\charrsid10054184 p}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 
osition and collection}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10054184  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15035839 of }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10054184 international departure tax}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15035839 {\fs24\lang2057\langfe5129\langnp2057\insrsid15157378\charrsid10054184 
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\fs24\lang2057\langfe5129\langnp2057\insrsid15157378\charrsid10054184 
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\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid16081005 BE IT ENACTED}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184  by the Parliament}{\fs24\lang2057\langfe5129\langnp2057\insrsid15157378\charrsid10054184 
 of the Cook Islands in Session }{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 assembled, and by the authority}{\fs24\lang2057\langfe5129\langnp2057\insrsid15157378\charrsid10054184  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 of the}{\fs24\lang2057\langfe5129\langnp2057\insrsid11363829  same as follows:}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 
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Short Title and commencement}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184  }{\fs24\lang2057\langfe5129\langnp2057\insrsid10054184 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184  (1) This Act may be }{
\fs24\lang2057\langfe5129\langnp2057\insrsid15157378\charrsid10054184 cited as }{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 the International Departure Tax Act 1984.}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10054184\charrsid10054184 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 (2) This Act shall come into force on a date to be in the Gazette by the Minister.
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\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184  }{\fs24\lang2057\langfe5129\langnp2057\insrsid10054184 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184  In this Act, unless the context otherwise }{
\fs24\lang2057\langfe5129\langnp2057\insrsid15157378\charrsid10054184 requires}{\fs24\lang2057\langfe5129\langnp2057\insrsid10770334 , -}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10054184\charrsid10054184 
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means }{\fs24\lang2057\langfe5129\langnp2057\insrsid14841580\charrsid10054184 travel between the Cook Islands and any place outside the Cook Islands, whether such travel is by air or sea;}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 
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\fs24\lang2057\langfe5129\langnp2057\insrsid14841580\charrsid10054184 international departure tax imposed by}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184  this Act.
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inister" means the Minister of Immigration}{\fs24\lang2057\langfe5129\langnp2057\insrsid14841580\charrsid10054184 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 
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\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14841580\charrsid10054184 Imposition of international}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184  de}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14841580\charrsid10054184 p}
{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 arture tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid14841580\charrsid10054184  }{\fs24\lang2057\langfe5129\langnp2057\insrsid10054184 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14841580\charrsid10054184  (1) Subject to this Act,}{\fs24\lang2057\langfe5129\langnp2057\insrsid4457168\charrsid10054184  }{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 
international departure tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid10054184 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184  shall be paid at the rate specified by order in Executive Council by all persons}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14841580\charrsid10054184  }{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 departing from the Cook Islands on international travel.
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 Department of Immigration by or in respect of every person }{\fs24\lang2057\langfe5129\langnp2057\insrsid14841580\charrsid10054184 liable }{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 for the tax before that }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14841580\charrsid10054184 person leaves the Cook Islands.}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 
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\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15035839\charrsid15035839 Tax to be paid into separate account}{\fs24\lang2057\langfe5129\langnp2057\insrsid15035839  }{\fs24\lang2057\langfe5129\langnp2057\insrsid11363829 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15035839  All taxes collected pursuant to this Act shall be paid into a separate Government account at the National Bank Rar}{\fs24\lang2057\langfe5129\langnp2057\insrsid10770334 ot}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15035839 onga and shall be applied for such purpose or purposes as may be determined by cabinet.}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 
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\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid9723530 Exemptions from international departure tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184  }{\fs24\lang2057\langfe5129\langnp2057\insrsid10054184 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184  The Queen's Representative may from time to time, by Order in Executive Council, exempt any class or classes of persons from international departure tax.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14841580\charrsid10054184 
\par 6.}{\fs24\lang2057\langfe5129\langnp2057\insrsid9723530  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid9723530 Exemption of transit passengers}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid10054184 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184  (1) Every transit passenger shall be exempt from payment of international departure tax.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9723530 {\fs24\lang2057\langfe5129\langnp2057\insrsid9723530 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 (2) For the purposes of this section, the term "transit passenger" means a }{\fs24\lang2057\langfe5129\langnp2057\insrsid14841580\charrsid10054184 person who arrives in the Cook I}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 slands in the course of international travel from a place outside the Cook}{\fs24\lang2057\langfe5129\langnp2057\insrsid9723530  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 Islands to anot}{\fs24\lang2057\langfe5129\langnp2057\insrsid14841580\charrsid10054184 her place outside the Cook Is}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 lands, and departs from the Cook Islands within 24 hours of his arrival or any longer period caused by a delay in the departure of the aircraft or ship.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14841580\charrsid10054184 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10054184 {\fs24\lang2057\langfe5129\langnp2057\insrsid14841580\charrsid10054184 7.}{\fs24\lang2057\langfe5129\langnp2057\insrsid10770334  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid9723530 Duties of owners of aircraft and ships}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184  }{\fs24\lang2057\langfe5129\langnp2057\insrsid10054184 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184  (1) The owner a}{\fs24\lang2057\langfe5129\langnp2057\insrsid11363829 nd the agent of every passenger}{\fs24\lang2057\langfe5129\langnp2057\insrsid10054184 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11363829 carrying aircraft and passenger}{\fs24\lang2057\langfe5129\langnp2057\insrsid10054184 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 
carrying ship shall ensure that the proper amount of international departure tax has been paid by or in respect of the passengers carried thereon.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9723530 {\fs24\lang2057\langfe5129\langnp2057\insrsid9723530 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 (2) Every owner or agent who fails to comply with subsection (1) commits an offence, and is liable to a fine not exceeding $5,000.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14056127 {\fs24\lang2057\langfe5129\langnp2057\insrsid14841580\charrsid10054184 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10054184 {\fs24\lang2057\langfe5129\langnp2057\insrsid14841580\charrsid10054184 8.}{\fs24\lang2057\langfe5129\langnp2057\insrsid9723530  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid9723530 Regulations}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184  }{\fs24\lang2057\langfe5129\langnp2057\insrsid10054184 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 
 The Queen's Representative may from time to time, by Order in Executive Council, make such regulations as are necessary for giving full effect to this Act and for its due administration.}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9723530 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9723530 {\fs24\lang2057\langfe5129\langnp2057\insrsid10770334 --------------------------------}{\fs24\lang2057\langfe5129\langnp2057\insrsid14228290\charrsid10054184 
\par }}