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\qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3425588 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid6715506 COOK ISLANDS
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\b\fs24\lang2057\langfe1033\langnp2057\insrsid6715506 92
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\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 Title
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\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506 
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\par 
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\fs24\lang2057\langfe1033\langnp2057\insrsid6715506  Tax}{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 
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\par 
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\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3425588 {\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3425588 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3425588\charrsid3425588 19}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid3425588 91}{
\b\fs24\lang2057\langfe1033\langnp2057\insrsid3425588\charrsid3425588 -}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid3425588 92, No. 33
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\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid3425588 fix the rate of inco}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3425588\charrsid3425588 me tax}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid3425588 
 and bonus issue }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3425588\charrsid3425588 tax }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid3425588 is for the }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3425588\charrsid3425588 
year }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid3425588 co}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3425588\charrsid3425588 mmencing on the 1st day of January 199}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid3425588 2
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\par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3425588 {\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 (8 April 1992
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\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid3425588\charrsid1852295 B}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid1852295 E IT ENACTED}{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 
 by the Parliament of the Cook Islands in Session assembled, and by the authority of the same, as follows:
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425588 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 1.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506  }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid3425588 Short Title}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3425588  -}{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506  This Act may be cited as the Income Tax (Annual 1992) Act 1991}{\fs24\lang2057\langfe1033\langnp2057\insrsid3425588 -}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 92 and shall be read together with and deemed part of the Income Tax Act 1972 (hereinafter referred to as "the principal Act").
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425588 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 2.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506  }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid3425588 Ann}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3425588\charrsid3425588 ual. Taxing Act}{\fs24\lang2057\langfe1033\langnp2057\insrsid3425588  -}{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 
 For the purposes of the principal Act, this Act shall be deemed to be an annual taxing Act fixing the rates of income tax and bonus issue tax for the year that commenced on the 1st day of January 1992.
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\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 3.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506  }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3425588\charrsid3425588 Rates of income tax}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3425588\charrsid10555  }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425588 - }{\fs24\lang2057\langfe1033\langnp2057\insrsid13327371 For the year commenci}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 ng}{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 on the}{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506 
 }{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 1}{\fs24\lang2057\langfe1033\langnp2057\insrsid13327371 s}{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 
t day of January 1992 income tax shall be assessed, levied, and paid, pursuant to Part V of the principal Act, at the rate specified in the First Schedule to that Act (as}{\fs24\lang2057\langfe1033\langnp2057\insrsid13327371  am}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 ended by clause 4 of the Income Ta}{\fs24\lang2057\langfe1033\langnp2057\insrsid1852295 x Amendment Act 198}{\fs24\lang2057\langfe1033\langnp2057\insrsid13327371 9).}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6715506 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13327371 
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\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3425588 {\fs24\lang2057\langfe1033\langnp2057\insrsid13327371 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 4.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506  }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid1852295 Rates of Bonus I}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid13327371 ssue Tax}{\fs24\lang2057\langfe1033\langnp2057\insrsid3425588  -}{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506  For the year commencing o}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1852295 n}{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506  the 1st day of January 1992 bonus iss}{\fs24\lang2057\langfe1033\langnp2057\insrsid1852295 ue tax shall be assessed, levied, and p}
{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 aid pursuant to Part VIII of the principal Act at th}{\fs24\lang2057\langfe1033\langnp2057\insrsid13327371 e}{\fs24\lang2057\langfe1033\langnp2057\insrsid1852295 
 rate specified in clause 6}{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506  of Part A of the First Schedule to tha}{\fs24\lang2057\langfe1033\langnp2057\insrsid13327371 t}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506  Act.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13327371 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 5.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506  }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid13327371 Validation}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3425588\charrsid13327371  }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425588 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506  All income tax and all bonus issue}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1852295  tax }{\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 assessed, levied, and paid for the year commencing on the 1st da}{\fs24\lang2057\langfe1033\langnp2057\insrsid13327371 y}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506  of January 1992 is hereby validated and declared to be, and alway}{\fs24\lang2057\langfe1033\langnp2057\insrsid13327371 s}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506  to have been, lawfully assessed, levied, and paid.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13327371 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13327371 {\fs24\lang2057\langfe1033\langnp2057\insrsid13327371 -------------------------------
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14097076 {\fs24\lang2057\langfe1033\langnp2057\insrsid14097076 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10555 {\fs24\lang2057\langfe1033\langnp2057\insrsid6715506\charrsid6715506 This Act is administered by the Inland Revenue Department.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13327371 
\par }}