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{\f215\fmodern\fcharset0\fprq0{\*\panose 00000000000000000000}Courier-Bold;}{\f216\fscript\fcharset0\fprq2{\*\panose 03030803040807090c04}CommercialScript BT;}{\f217\fswiss\fcharset0\fprq2{\*\panose 020e0605020203020404}CopprplGoth BT;}
{\f218\froman\fcharset0\fprq2{\*\panose 0204050203030b020204}Dauphin;}{\f219\fscript\fcharset0\fprq2{\*\panose 03060902030302020204}DomCasual BT;}{\f220\fscript\fcharset0\fprq2{\*\panose 03040702040608030603}EngrvrsOldEng BT;}
{\f221\fdecor\fcharset0\fprq2{\*\panose 04040805071002020d02}FlamencoD;}{\f222\fswiss\fcharset2\fprq2{\*\panose 020b0603050302020204}Food;}{\f223\fswiss\fcharset0\fprq2{\*\panose 020b0904030502020204}FrnkGothITC Hv BT;}
{\f224\fswiss\fcharset0\fprq2{\*\panose 020b0506020204030204}Humanst521 Cn BT;}{\f225\fscript\fcharset0\fprq2{\*\panose 03050502040202020203}Kids;}{\f226\fdecor\fcharset0\fprq2{\*\panose 040b0500000000000000}Lithograph;}
{\f227\fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Music;}{\f228\fnil\fcharset0\fprq2{\*\panose 00000000000000000000}Papyrus LET;}{\f229\fscript\fcharset0\fprq2{\*\panose 03050502040202020b03}Technical;}
{\f230\fswiss\fcharset2\fprq2{\*\panose 020b0603050302020204}Transportation;}{\f231\froman\fcharset0\fprq2{\*\panose 00000000000000000000}CG Times (W1){\*\falt Times New Roman};}{\f232\fnil\fcharset0\fprq0{\*\panose 00000000000000000000}Arial-ItalicMT;}
{\f233\fnil\fcharset2\fprq2{\*\panose 01010601010101010101}Monotype Sorts{\*\falt Symbol};}{\f234\fnil\fcharset0\fprq2{\*\panose 00000400000000000000}Sydnie;}{\f235\fnil\fcharset161\fprq2{\*\panose 00000000000000000000}Sydnie Greek;}
{\f236\fdecor\fcharset2\fprq2{\*\panose 00000000000000000000}ZapfDingbats;}{\f237\froman\fcharset2\fprq2{\*\panose 05050102010205020202}MT Extra;}{\f238\froman\fcharset0\fprq2{\*\panose 02040502050505030304}Palatino{\*\falt Book Antiqua};}
{\f239\froman\fcharset238\fprq2{\*\panose 00000000000000000000}Palatino CE;}{\f240\froman\fcharset162\fprq2{\*\panose 00000000000000000000}Palatino Tur;}{\f241\froman\fcharset186\fprq2{\*\panose 00000000000000000000}Palatino Baltic;}
{\f242\fmodern\fcharset0\fprq1{\*\panose 00000409000000000000}ACTCrest;}{\f243\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Univers{\*\falt Arial};}{\f244\froman\fcharset0\fprq0{\*\panose 00000000000000000000}v{\*\falt Times New Roman};}
{\f245\froman\fcharset0\fprq0{\*\panose 00000000000000000000}CordiaUPC{\*\falt Times New Roman};}{\f246\froman\fcharset0\fprq0{\*\panose 00000000000000000000}David{\*\falt Times New Roman};}
{\f247\froman\fcharset0\fprq0{\*\panose 00000000000000000000}???\'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7EcE\'a1\'cb\'a2\'e7E\'a2\'aeEcEcE\'a1\'cb;}{\f248\fnil\fcharset2\fprq2{\*\panose 05010101010101010101}WP MathA{\*\falt Symbol};}
{\f249\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Geneva{\*\falt Arial};}{\f250\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Roman 10cpi;}{\f251\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Roman 12cpi;}
{\f252\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Roman 17cpi;}{\f253\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Roman 20cpi;}{\f254\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Roman 5cpi;}
{\f255\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Roman 6cpi;}{\f256\froman\fcharset0\fprq2{\*\panose 00000000000000000000}Roman PS;}{\f257\froman\fcharset0\fprq2{\*\panose 00000000000000000000}Roman PX;}
{\f258\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Sans Serif 10cpi;}{\f259\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Sans Serif 12cpi;}{\f260\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Sans Serif 17cpi;}
{\f261\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Sans Serif 20cpi;}{\f262\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Sans Serif 5cpi;}{\f263\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Sans Serif 6cpi;}
{\f264\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Sans Serif PS;}{\f265\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Sans Serif PX;}{\f266\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Draft 10cpi;}
{\f267\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Draft 12cpi;}{\f268\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Fixedsys{\*\falt Arial};}{\f269\fmodern\fcharset255\fprq1{\*\panose 00000000000000000000}Terminal;}
{\f270\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Small Fonts;}{\f271\froman\fcharset2\fprq2{\*\panose 05050102010706020507}Bookshelf Symbol 3;}{\f272\fswiss\fcharset2\fprq2{\*\panose 050b0604020202020204}Bookshelf Symbol 4;}
{\f273\fnil\fcharset2\fprq2{\*\panose 05010101010101010101}Bookshelf Symbol 5;}{\f274\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Univers Condensed;}{\f275\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Antique Olive;}
{\f276\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Letter Gothic;}{\f277\froman\fcharset0\fprq0{\*\panose 00000000000000000000}(normal text);}{\f278\froman\fcharset0\fprq2{\*\panose 00000000000000000000}PMingLiU Western{\*\falt !Ps2OcuAe};}
{\f279\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}LinePrinter;}{\f280\froman\fcharset0\fprq2{\*\panose 01010100010101010101}Kartika;}{\f281\froman\fcharset0\fprq2{\*\panose 02040503050401020204}Nimrod{\*\falt Georgia};}
{\f282\fnil\fcharset0\fprq0{\*\panose 00000000000000000000}ArialMT;}{\f283\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}AvantGarde Md BT;}{\f284\froman\fcharset162\fprq2{\*\panose 00000000000000000000}Bodoni MT Poster Compressed Tur;}
{\f285\fnil\fcharset0\fprq2{\*\panose 00000000000000000000}SPW;}{\f286\froman\fcharset136\fprq2{\*\panose 02020300000000000000}@PMingLiU;}{\f287\fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Verdana Ref;}
{\f288\froman\fcharset0\fprq2{\*\panose 00000000000000000000}@PMingLiU Western;}{\f289\fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}Verdana Ref CE;}{\f290\fswiss\fcharset204\fprq2{\*\panose 00000000000000000000}Verdana Ref Cyr;}
{\f291\fswiss\fcharset161\fprq2{\*\panose 00000000000000000000}Verdana Ref Greek;}{\f292\fswiss\fcharset162\fprq2{\*\panose 00000000000000000000}Verdana Ref Tur;}{\f293\fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}Verdana Ref Baltic;}
{\f294\fswiss\fcharset163\fprq2{\*\panose 00000000000000000000}Verdana Ref (Vietnamese);}{\f295\froman\fcharset0\fprq2 Times New Roman TUR{\*\falt Times New Roman};}
{\f296\froman\fcharset163\fprq2{\*\panose 00000000000000000000}Times New Roman TUR (Vietnamese{\*\falt Times New Roman};}{\f297\fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}CG Omega CE{\*\falt Century Gothic};}
{\f298\fswiss\fcharset162\fprq2{\*\panose 00000000000000000000}CG Omega Tur{\*\falt Century Gothic};}{\f299\fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}CG Omega Baltic{\*\falt Century Gothic};}
{\f300\fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}Albertus Medium CE{\*\falt Century Gothic};}{\f301\fswiss\fcharset162\fprq2{\*\panose 00000000000000000000}Albertus Medium Tur{\*\falt Century Gothic};}
{\f302\fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}Albertus Medium Baltic{\*\falt Century Gothic};}{\f303\froman\fcharset162\fprq2{\*\panose 00000000000000000000}Venetian301 BT Tur{\*\falt Georgia};}
{\f304\fswiss\fcharset162\fprq2{\*\panose 00000000000000000000}Futura Md BT Tur{\*\falt Lucida Sans Unicode};}{\f305\froman\fcharset162\fprq2{\*\panose 00000000000000000000}AmeriGarmnd BT Tur{\*\falt Times New Roman};}
{\f306\froman\fcharset162\fprq2{\*\panose 00000000000000000000}Venetian301 Dm BT Tur{\*\falt Times New Roman};}{\f307\fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}Albertus Extra Bold CE{\*\falt Century Gothic};}
{\f308\fswiss\fcharset162\fprq2{\*\panose 00000000000000000000}Albertus Extra Bold Tur{\*\falt Century Gothic};}{\f309\fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}Albertus Extra Bold Baltic{\*\falt Century Gothic};}
{\f310\fdecor\fcharset238\fprq2{\*\panose 00000000000000000000}AlgerianD CE{\*\falt Courier New};}{\f311\fdecor\fcharset162\fprq2{\*\panose 00000000000000000000}AlgerianD Tur{\*\falt Courier New};}
{\f312\fdecor\fcharset238\fprq2{\*\panose 00000000000000000000}AlgerianBasD CE{\*\falt Courier New};}{\f313\fdecor\fcharset162\fprq2{\*\panose 00000000000000000000}AlgerianBasD Tur{\*\falt Courier New};}
{\f314\froman\fcharset0\fprq0{\*\panose 00000000000000000000}AdineKirnberg{\*\falt Times New Roman};}{\f315\froman\fcharset128\fprq0{\*\panose 00000000000000000000}????{\*\falt MS Mincho};}
{\f316\froman\fcharset0\fprq0{\*\panose 00000000000000000000}Adler{\*\falt Times New Roman};}{\f317\froman\fcharset0\fprq0{\*\panose 00000000000000000000}Andale Mono{\*\falt Times New Roman};}
{\f318\froman\fcharset0\fprq0{\*\panose 00000000000000000000}AnAkronism{\*\falt Times New Roman};}{\f319\froman\fcharset0\fprq0{\*\panose 00000000000000000000}Black Chancery{\*\falt Times New Roman};}
{\f320\froman\fcharset0\fprq0{\*\panose 00000000000000000000}Alfredo s Dance{\*\falt Times New Roman};}{\f321\froman\fcharset0\fprq0{\*\panose 00000000000000000000}Liquidism part 2{\*\falt Times New Roman};}
{\f322\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}CG Omega (PCL6);}{\f323\froman\fcharset0\fprq0{\*\panose 00000000000000000000}\'b9\'d9\'c5\'c1;}
{\f324\fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}AvantGarde Bk BT CE{\*\falt Century Gothic};}{\f325\fswiss\fcharset161\fprq2{\*\panose 00000000000000000000}AvantGarde Bk BT Greek{\*\falt Century Gothic};}
{\f326\fswiss\fcharset162\fprq2{\*\panose 00000000000000000000}AvantGarde Bk BT Tur{\*\falt Century Gothic};}{\f327\froman\fcharset238\fprq2{\*\panose 00000000000000000000}Belwe Bd BT CE{\*\falt Book Antiqua};}
{\f328\froman\fcharset161\fprq2{\*\panose 00000000000000000000}Belwe Bd BT Greek{\*\falt Book Antiqua};}{\f329\froman\fcharset162\fprq2{\*\panose 00000000000000000000}Belwe Bd BT Tur{\*\falt Book Antiqua};}
{\f330\fscript\fcharset238\fprq2{\*\panose 00000000000000000000}CommercialScript BT CE;}{\f331\fscript\fcharset161\fprq2{\*\panose 00000000000000000000}CommercialScript BT Greek;}
{\f332\fscript\fcharset162\fprq2{\*\panose 00000000000000000000}CommercialScript BT Tur;}{\f333\fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}CopprplGoth BT CE;}
{\f334\fswiss\fcharset161\fprq2{\*\panose 00000000000000000000}CopprplGoth BT Greek;}{\f335\fswiss\fcharset162\fprq2{\*\panose 00000000000000000000}CopprplGoth BT Tur;}{\f336\fscript\fcharset238\fprq2{\*\panose 00000000000000000000}DomCasual BT CE;}
{\f337\fscript\fcharset161\fprq2{\*\panose 00000000000000000000}DomCasual BT Greek;}{\f338\fscript\fcharset162\fprq2{\*\panose 00000000000000000000}DomCasual BT Tur;}{\f339\fscript\fcharset238\fprq2{\*\panose 00000000000000000000}EngrvrsOldEng BT CE;}
{\f340\fscript\fcharset161\fprq2{\*\panose 00000000000000000000}EngrvrsOldEng BT Greek;}{\f341\fscript\fcharset162\fprq2{\*\panose 00000000000000000000}EngrvrsOldEng BT Tur;}
{\f342\fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}FrnkGothITC Hv BT CE;}{\f343\fswiss\fcharset161\fprq2{\*\panose 00000000000000000000}FrnkGothITC Hv BT Greek;}
{\f344\fswiss\fcharset162\fprq2{\*\panose 00000000000000000000}FrnkGothITC Hv BT Tur;}{\f345\fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}Humanst521 Cn BT CE;}
{\f346\fswiss\fcharset161\fprq2{\*\panose 00000000000000000000}Humanst521 Cn BT Greek;}{\f347\fswiss\fcharset162\fprq2{\*\panose 00000000000000000000}Humanst521 Cn BT Tur;}{\f348\fnil\fcharset161\fprq2{\*\panose 00000000000000000000}Papyrus LET Greek;}
{\f349\fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}Univers CE{\*\falt Arial};}{\f350\fswiss\fcharset162\fprq2{\*\panose 00000000000000000000}Univers Tur{\*\falt Arial};}
{\f351\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}MS Gothic Western{\*\falt ?l?r ?S?V?b?N};}{\f352\fmodern\fcharset238\fprq1{\*\panose 00000000000000000000}MS Gothic CE{\*\falt ?l?r ?S?V?b?N};}
{\f353\fmodern\fcharset204\fprq1{\*\panose 00000000000000000000}MS Gothic Cyr{\*\falt ?l?r ?S?V?b?N};}{\f354\fmodern\fcharset161\fprq1{\*\panose 00000000000000000000}MS Gothic Greek{\*\falt ?l?r ?S?V?b?N};}
{\f355\fmodern\fcharset162\fprq1{\*\panose 00000000000000000000}MS Gothic Tur{\*\falt ?l?r ?S?V?b?N};}{\f356\fmodern\fcharset186\fprq1{\*\panose 00000000000000000000}MS Gothic Baltic{\*\falt ?l?r ?S?V?b?N};}
{\f357\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Dotum Western{\*\falt \'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7EcE\'a1\'cb\'a2\'e7E\'a2\'aeEcEcE\'a1\'cb\'a2\'e7E};}
{\f358\fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}Dotum CE{\*\falt c\'aeE!\'cbcE!\'cbc\'e7EcE!\'cbc\'e7Ec\'aeEcEcE!\'cbc\'e7E};}
{\f359\fswiss\fcharset204\fprq2{\*\panose 00000000000000000000}Dotum Cyr{\*\falt ?\'aeE?EcE?E?cEcE?E?cE?\'aeEcEcE?E?cE};}{\f360\fswiss\fcharset161\fprq2{\*\panose 00000000000000000000}Dotum Greek{\*\falt ?\'aeE?EcE?E?cEcE?E?cE?\'aeEcEcE?E?cE};}
{\f361\fswiss\fcharset162\fprq2{\*\panose 00000000000000000000}Dotum Tur{\*\falt \'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7EcE\'a1\'cb\'a2\'e7E\'a2\'aeEcEcE\'a1\'cb\'a2\'e7E};}
{\f362\fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}Dotum Baltic{\*\falt \'a2\'aeE??cE??\'a2?EcE??\'a2?E\'a2\'aeEcEcE??\'a2?E};}{\f363\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}MingLiU Western{\*\falt 2OcuAe};}
{\f364\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Gulim Western{\*\falt \'a1\'cb\'a2\'e7E\'a2\'aeEcE\'a2\'aeE\'a1\'cbcEcE\'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7E};}
{\f365\fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}Gulim CE{\*\falt !\'cbc\'e7Ec\'aeEcEc\'aeE!\'cbcEcEc\'aeE!\'cbcE!\'cbc\'e7E};}
{\f366\fswiss\fcharset204\fprq2{\*\panose 00000000000000000000}Gulim Cyr{\*\falt ?E?cE?\'aeEcE?\'aeE?EcEcE?\'aeE?EcE?E?cE};}{\f367\fswiss\fcharset161\fprq2{\*\panose 00000000000000000000}Gulim Greek{\*\falt ?E?cE?\'aeEcE?\'aeE?EcEcE?\'aeE?EcE?E?cE};}
{\f368\fswiss\fcharset162\fprq2{\*\panose 00000000000000000000}Gulim Tur{\*\falt \'a1\'cb\'a2\'e7E\'a2\'aeEcE\'a2\'aeE\'a1\'cbcEcE\'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7E};}
{\f369\fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}Gulim Baltic{\*\falt ??\'a2?E\'a2\'aeEcE\'a2\'aeE??cEcE\'a2\'aeE??cE??\'a2?E};}{\f370\froman\fcharset0\fprq2{\*\panose 02020502050305020303}GoudyOlSt BT{\*\falt Georgia};}
{\f371\froman\fcharset238\fprq2{\*\panose 00000000000000000000}GoudyOlSt BT CE{\*\falt Georgia};}{\f372\froman\fcharset161\fprq2{\*\panose 00000000000000000000}GoudyOlSt BT Greek{\*\falt Georgia};}
{\f373\froman\fcharset162\fprq2{\*\panose 00000000000000000000}GoudyOlSt BT Tur{\*\falt Georgia};}{\f374\froman\fcharset255\fprq0{\*\panose 00000000000000000000}New Century Schlbk{\*\falt Times New Roman};}
{\f375\froman\fcharset0\fprq0{\*\panose 00000000000000000000}ai{\*\falt Times New Roman};}{\f376\froman\fcharset0\fprq0{\*\panose 00000000000000000000}fe{\*\falt Times New Roman};}
{\f377\froman\fcharset0\fprq0{\*\panose 00000000000000000000}the{\*\falt Times New Roman};}{\f378\fscript\fcharset0\fprq2{\*\panose 03010101010101010101}Lucida Blackletter{\*\falt Courier New};}
{\f379\fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}Univers Baltic;}{\f380\froman\fcharset0\fprq0{\*\panose 00000000000000000000}ac{\*\falt Times New Roman};}{\f381\froman\fcharset0\fprq0{\*\panose 00000000000000000000}?l?r ??\'81fc;}
{\f382\froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\f383\froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\f385\froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\f386\froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\f387\froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\f388\froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\f389\froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\f390\froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\f392\fswiss\fcharset238\fprq2 Arial CE;}{\f393\fswiss\fcharset204\fprq2 Arial Cyr;}
{\f395\fswiss\fcharset161\fprq2 Arial Greek;}{\f396\fswiss\fcharset162\fprq2 Arial Tur;}{\f397\fswiss\fcharset177\fprq2 Arial (Hebrew);}{\f398\fswiss\fcharset178\fprq2 Arial (Arabic);}{\f399\fswiss\fcharset186\fprq2 Arial Baltic;}
{\f400\fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f402\fmodern\fcharset238\fprq1 Courier New CE;}{\f403\fmodern\fcharset204\fprq1 Courier New Cyr;}{\f405\fmodern\fcharset161\fprq1 Courier New Greek;}{\f406\fmodern\fcharset162\fprq1 Courier New Tur;}
{\f407\fmodern\fcharset177\fprq1 Courier New (Hebrew);}{\f408\fmodern\fcharset178\fprq1 Courier New (Arabic);}{\f409\fmodern\fcharset186\fprq1 Courier New Baltic;}{\f410\fmodern\fcharset163\fprq1 Courier New (Vietnamese);}
{\f422\fswiss\fcharset238\fprq2 Helvetica CE;}{\f423\fswiss\fcharset204\fprq2 Helvetica Cyr;}{\f425\fswiss\fcharset161\fprq2 Helvetica Greek;}{\f426\fswiss\fcharset162\fprq2 Helvetica Tur;}{\f427\fswiss\fcharset177\fprq2 Helvetica (Hebrew);}
{\f428\fswiss\fcharset178\fprq2 Helvetica (Arabic);}{\f429\fswiss\fcharset186\fprq2 Helvetica Baltic;}{\f430\fswiss\fcharset163\fprq2 Helvetica (Vietnamese);}{\f494\fmodern\fcharset0\fprq1 MS Mincho Western{\*\falt ?l?r ??\'81\'66c};}
{\f492\fmodern\fcharset238\fprq1 MS Mincho CE{\*\falt ?l?r ??\'81\'66c};}{\f493\fmodern\fcharset204\fprq1 MS Mincho Cyr{\*\falt ?l?r ??\'81\'66c};}{\f495\fmodern\fcharset161\fprq1 MS Mincho Greek{\*\falt ?l?r ??\'81\'66c};}
{\f496\fmodern\fcharset162\fprq1 MS Mincho Tur{\*\falt ?l?r ??\'81\'66c};}{\f499\fmodern\fcharset186\fprq1 MS Mincho Baltic{\*\falt ?l?r ??\'81\'66c};}
{\f504\froman\fcharset0\fprq2 Batang Western{\*\falt \'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7EcE??c?\'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7Ec\'a2\'aeE\'a1\'cbcE\'9d\'49o};}
{\f502\froman\fcharset238\fprq2 Batang CE{\*\falt \'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7EcE??c?\'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7Ec\'a2\'aeE\'a1\'cbcE\'9d\'49o};}
{\f503\froman\fcharset204\fprq2 Batang Cyr{\*\falt \'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7EcE??c?\'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7Ec\'a2\'aeE\'a1\'cbcE\'9d\'49o};}
{\f505\froman\fcharset161\fprq2 Batang Greek{\*\falt \'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7EcE??c?\'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7Ec\'a2\'aeE\'a1\'cbcE\'9d\'49o};}
{\f506\froman\fcharset162\fprq2 Batang Tur{\*\falt \'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7EcE??c?\'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7Ec\'a2\'aeE\'a1\'cbcE\'9d\'49o};}
{\f509\froman\fcharset186\fprq2 Batang Baltic{\*\falt \'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7EcE??c?\'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7Ec\'a2\'aeE\'a1\'cbcE\'9d\'49o};}{\f514\fnil\fcharset0\fprq2 SimSun Western{\*\falt ????????\'a8\'ac????};}
{\f592\froman\fcharset238\fprq2 Century CE{\*\falt Calisto MT};}{\f593\froman\fcharset204\fprq2 Century Cyr{\*\falt Calisto MT};}{\f595\froman\fcharset161\fprq2 Century Greek{\*\falt Calisto MT};}
{\f596\froman\fcharset162\fprq2 Century Tur{\*\falt Calisto MT};}{\f599\froman\fcharset186\fprq2 Century Baltic{\*\falt Calisto MT};}{\f604\froman\fcharset0\fprq2 Angsana New;}{\f614\froman\fcharset0\fprq2 Cordia New;}
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\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3600\jclisttab\tx3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\fi-180\li4320
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\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3600\jclisttab\tx3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\fi-180\li4320
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\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1440\jclisttab\tx1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0
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\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3600\jclisttab\tx3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\fi-180\li4320
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\levelstartat1\levelspace360\levelindent0{\leveltext\leveltemplateid67698711\'02\'01);}{\levelnumbers\'01;}\fi-360\li2160\jclisttab\tx2160\lin2160 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace360\levelindent0
{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\fi-180\li2880\jclisttab\tx2880\lin2880 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace360\levelindent0{\leveltext\leveltemplateid67698703
\'02\'03.;}{\levelnumbers\'01;}\fi-360\li3600\jclisttab\tx3600\lin3600 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace360\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}
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{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace360\levelindent0{\leveltext\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\fi-360\li5760\jclisttab\tx5760\lin5760 }{\listlevel\levelnfc4\levelnfcn4\leveljc0
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\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1440\jclisttab\tx1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
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\'02\'03.;}{\levelnumbers\'01;}\fi-360\li2880\jclisttab\tx2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3600
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\levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6480\jclisttab\tx6480\lin6480 }{\listname ;}\listid1098063055}{\list\listtemplateid688427834\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0
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\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1440\jclisttab\tx1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
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\rsid14813990\rsid14818114\rsid14834310\rsid14899238\rsid14899303\rsid14944397\rsid15016471\rsid15074284\rsid15077081\rsid15087025\rsid15143075\rsid15169273\rsid15211869\rsid15214098\rsid15357961\rsid15409067\rsid15479964\rsid15546268\rsid15564570
\rsid15736122\rsid15746219\rsid15812158\rsid15818564\rsid15886276\rsid15938512\rsid15940807\rsid15943186\rsid15945214\rsid15953675\rsid16000611\rsid16004586\rsid16086688\rsid16125550\rsid16126565\rsid16133932\rsid16135040\rsid16136294\rsid16147181
\rsid16151252\rsid16188332\rsid16217468\rsid16279456\rsid16346296\rsid16348799\rsid16348802\rsid16384405\rsid16525318\rsid16581189\rsid16590156\rsid16608964\rsid16610582\rsid16732695}{\*\generator Microsoft Word 10.0.6775;}{\info{\title COOK ISLANDS}
{\author Emalus Campus}{\operator blake_r}{\creatim\yr2006\mo11\dy23\hr15\min30}{\revtim\yr2007\mo2\dy1\hr14\min55}{\printim\yr2006\mo11\dy20\hr10\min49}{\version53}{\edmins896}{\nofpages113}{\nofwords51125}{\nofchars291418}{\*\company USP}
{\nofcharsws341860}{\vern16391}}\paperw12417\paperh16840\margl1440\margr1440 \widowctrl\ftnbj\aenddoc\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\subfontbysize\hyphcaps0\formshade\horzdoc\dghspace120\dgvspace120\dghorigin1701\dgvorigin1984
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\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6
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{\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16000611 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\b\fs24\insrsid5771072 LA}{\b\fs24\insrsid11953504 W}{\b\fs24\insrsid5771072 S OF }{
\b\fs24\insrsid16000611 COOK ISLANDS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2304558 {\fs24\insrsid2304558\charrsid2304558 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16000611 {\b\fs24\insrsid16000611 INCOME TAX ACT
\par }{\b\fs24\insrsid16000611\charrsid3217109 No. 12 of 1997
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid16000611 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16000611 {\fs24\insrsid16000611 ANALYSIS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid16000611 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16000611 {\fs24\insrsid16000611 Title
\par 
\par 1. Short Title}{\fs24\insrsid3539305 ,}{\fs24\insrsid16000611  and commencement
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16000611 {\b\fs24\ul\insrsid12865557\charrsid13639589 PART I
\par }{\b\fs24\ul\insrsid16000611\charrsid13639589 INTERPRETATION
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16000611 {\fs24\insrsid16000611 
\par 2. Interpretation
\par 3. Defining when a company is under the control of any persons}{\fs24\insrsid3539305 ,}{\fs24\insrsid16000611  and when two companies consist substantially of the same shareholders
\par 4. Meaning of }{\fs24\insrsid3539305 "}{\fs24\insrsid16000611 dividends}{\fs24\insrsid3539305 "}{\fs24\insrsid16000611 
\par 5. Meaning of }{\fs24\insrsid3539305 "}{\fs24\insrsid16000611 bonus issue}{\fs24\insrsid3539305 "}{\fs24\insrsid16000611 
\par }{\fs24\insrsid16147181 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16147181 {\b\fs24\ul\insrsid14899238\charrsid13639589 PART II}{\b\fs24\ul\insrsid12865557\charrsid13639589 
\par }{\b\fs24\ul\insrsid16147181\charrsid13639589 ADMINISTRATION
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16147181 {\b\fs24\ul\insrsid16147181\charrsid13639589 
\par }{\fs24\insrsid16147181 6. Revenue Management Division
\par 7. Officers to maintain secrecy
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16147181 {\b\fs24\ul\insrsid12865557\charrsid13639589 PART III
\par }{\b\fs24\ul\insrsid16147181\charrsid13639589 RETURNS AND ASSESSMENTS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16147181 {\fs24\insrsid16147181 
\par 8. Annual Returns
\par 9. Returns to annual balance date
\par 10. Adjustments consequential on change in return date
\par 11. Returns by partners}{\fs24\insrsid3539305 ,}{\fs24\insrsid16147181  co-trustees}{\fs24\insrsid3539305 ,}{\fs24\insrsid16147181  and joint ventures
\par 12. Returns by executors or administrators
\par 13. Collector may in certain cases demand special returns and make special assessments
\par 14. Other annual returns
\par 15. Date by which returns are to be furnished
\par 16. Collector may require other returns to be made
\par 17. Presumption as to authority
\par 18. Collector to make assessments
\par 19. Basic rates of income tax
\par 20. Arbitrary assessment where business controlled by non-residents appears to produce insufficient taxable income
\par 21. Assessment where default made in furnishing returns
\par }{\fs24\insrsid9660256 22. Amendment of}{\fs24\insrsid16147181  assessment}{\fs24\insrsid9660256 s}{\fs24\insrsid16147181 
\par 23. Limitation of time for amendment of assessment
\par 24. Validity of assessment not affected by failure to comply with Act
\par 25. Except in proceedings on objection}{\fs24\insrsid3539305 ,}{\fs24\insrsid16147181  assessments deemed correct
\par 26. Evidence of returns and assessments
\par 27. Notice of assessment to taxpayer
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16147181 {\b\fs24\ul\insrsid13639589\charrsid13639589 PART IV
\par }{\b\fs24\ul\insrsid16147181\charrsid13639589 OBJECTIONS TO ASSESSMENTS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16147181 {\fs24\insrsid16147181 
\par 28. Objections to assessments}{\fs24\insrsid3539305 ,}{\fs24\insrsid16147181  how originated
\par 29. Collector may am}{\fs24\insrsid1795425 end assessment}{\fs24\insrsid3539305 ,}{\fs24\insrsid1795425  or objection may}{\fs24\insrsid16147181  be submitted to High Court
\par 30. Hearing of objections by High Court
\par 31. Burden of proof on objector
\par 32. Costs
\par 33. Court may confirm}{\fs24\insrsid3539305 ,}{\fs24\insrsid16147181  cancel or alter the assessment
\par 34. Appeals to Court of Appeal
\par 35. Appeals from assessments
\par 36. Obligation to pay tax not suspended by objection or appeal
\par 37. Determination of objection not to affect other income
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16147181 {\b\fs24\ul\insrsid12865557\charrsid13639589 PART V
\par }{\b\fs24\ul\insrsid16147181\charrsid13639589 INCOME TAX
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16147181 {\fs24\insrsid16147181\charrsid3217109 
\par }{\fs24\insrsid16147181 38. Meaning of }{\fs24\insrsid3539305 "}{\fs24\insrsid16147181 absentee}{\fs24\insrsid3539305 "}{\fs24\insrsid16147181 
\par 39. Income tax imposed
\par }{\fs24\insrsid6120249 40. Rates to be fixed
\par 41. Special exemption for savings or deposits with Banks
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6120249 {\b\fs24\insrsid6120249\charrsid13639589 Exempt Income
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6120249 {\fs24\insrsid6120249 
\par 42. Incomes wholly exempt from taxation
\par 43. Concessions for contributing to economic development and development industries
\par 44. Standard supplemental deduction for individuals
\par 45. 100% depreciation rate for new property
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6120249 {\b\fs24\insrsid6120249\charrsid13639589 Assessable Income
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6120249 {\fs24\insrsid6120249 
\par 46. Items included in assessable income
\par 47. Income derived from use or occupation of land
\par 48. Income credited in account or otherwise dealt with
\par 49. Amounts remitted to be taken into account in computing income
\par 50. Apportionment of income received in anticipation
\par 51. Valuation of trading stock including livestock
\par 52. Income derived from disposal of trading stock
\par 53. Sale of trading stock for inadequate consideration
\par 54. Sum received from sale of patent rights
\par 55. Payment of excessive remuneration or share of profits to relatives
\par 56. Agreements purporting to alter incidence of taxation to be void
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6120249 {\b\fs24\insrsid6120249\charrsid13639589 Deductions in calculating Assessable Income
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6120249 {\fs24\ul\insrsid6120249\charrsid6120249 
\par }{\fs24\insrsid6120249 57. No deductions unless expressly provided}{\fs24\insrsid16000611 
\par }{\fs24\insrsid6120249 58. Expenditure or loss incurred in the production of assessable income
\par 59. Certain deductions not permitted
\par 60. Deductions for repair}{\fs24\insrsid3539305 ,}{\fs24\insrsid6120249  maintenance}{\fs24\insrsid3539305 ,}{\fs24\insrsid6120249  and depreciation
\par 61. Deduction in respect of buildings on native leaseholds
\par 62. Expenditure incurred in borrowing money or obtaining lease
\par 63. Deduction in respect of premium paid on account of leased machinery
\par 64. Deduction for sums expended on purchase of patent rights
\par 65. Deduction for patent expenses
\par 66. Deduction for scientific research
\par 67. Deduction of testamentary annuities charged on property
\par 68. Contributions to employee}{\fs24\insrsid3539305 '}{\fs24\insrsid6120249 s superannuation fund
\par 69. Losses incurred may be set off against future profits
\par 70. Special exemption in respect of gifts of money to charitable organisations
\par 71. Losses incurred in subsistence food production activities
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6120249 {\b\fs24\insrsid6120249\charrsid13639589 Companies and Associations
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6120249 {\fs24\insrsid6120249 
\par 72. Profits of mutual associations in respect of transactions with members
\par 73. Assessment of banking companies
\par 74. Overseas insurance companies other than life insurance companies
\par 75. Overseas shipping freight and passage money
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6120249 {\b\fs24\insrsid6120249\charrsid13639589 Non-resident film renters
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6120249 {\fs24\insrsid6120249 
\par 76. Assessment of film renters for income tax
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6120249 {\b\fs24\insrsid6120249\charrsid13639589 Income Derived by Trustees
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6120249 {\fs24\insrsid6120249 
\par 77. Income derived by trusts
\par 78. Income received by trustee after death of deceased person
\par 79. Deduction from estate income of irrecoverable book debts of deceased taxpayer
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6120249 {\b\fs24\insrsid6120249\charrsid13639589 Country of Derivation of Income
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6120249 {\fs24\insrsid6120249 
\par 80. Liability for assessment of income derived from the Cook Islands and abroad
\par 81. Taxation of salary or wages earned outside the Cook Islands
\par 82. Place of residence}{\fs24\insrsid3539305 ,}{\fs24\insrsid6120249  how determined
\par 83. Classes of income deemed to be derived from the Cook Islands
\par 84. Apportionment where income derived partly in the Cook Islands and partly elsewhere
\par 85. Credits in respect of income tax paid in a country or territory outside the Cook Islands
\par 86. Arrangements for relief from double taxation
\par }{\fs24\insrsid6120249\charrsid3604996 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1795425 {\b\fs24\ul\insrsid6120249\charrsid13639589 PAR}{\b\fs24\ul\insrsid12865557\charrsid13639589 T VI
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3604996 {\b\fs24\ul\insrsid12865557\charrsid13639589 I}{\b\fs24\ul\insrsid6120249\charrsid13639589 MPLEMENTATION OF ARRANGEMENTS FOR}{\b\fs24\ul\insrsid1795425\charrsid13639589  }{
\b\fs24\ul\insrsid6120249\charrsid13639589 RELIEF}{\b\fs24\ul\insrsid3604996\charrsid13639589  }{\b\fs24\ul\insrsid6120249\charrsid13639589 FROM DOUBLE TAXATION
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6120249 {\fs24\insrsid6120249\charrsid3604996 
\par }{\fs24\insrsid6120249 87. Interpretation
\par }{\fs24\insrsid1795425 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6120249 {\b\fs24\insrsid5454107\charrsid13639589 Credits f}{\b\fs24\insrsid6120249\charrsid13639589 or Foreign Tax
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6120249 {\fs24\insrsid6120249 
\par }{\fs24\insrsid9660256 88. Determination of claims for credits}{\fs24\insrsid6120249 
\par 89. Notice of determination to taxpayer
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6120249 90}{\fs24\insrsid7604258 . }{\fs24\insrsid7804898\charrsid7804898 Except in proceedings on objection}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 determination deemed correct
\par 91.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Evidence of determination
\par 92.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Objections to determinations
\par 93.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Application of Part IV to objections to determinations
\par 94.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Information for credit to be furnished within four years
\par 95.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Maximum credits
\par 96. Recovery of excess credit allowed through not taking into account refund of foreign tax
\par }{\fs24\insrsid7604258 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\insrsid7804898\charrsid13639589 Miscellaneous
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7604258 
\par }{\fs24\insrsid7804898\charrsid7804898 97.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Ascertainment of Cook Islands tax on income
\par }{\fs24\insrsid7604258 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5454107 {\b\fs24\ul\insrsid14899238\charrsid13639589 PART VII}{\b\fs24\ul\insrsid12865557\charrsid13639589 
\par }{\b\fs24\ul\insrsid7804898\charrsid13639589 WITHHOLDING TAX ON DIVIDENDS}{\b\fs24\ul\insrsid3539305\charrsid13639589 ,}{\b\fs24\ul\insrsid5454107\charrsid13639589  }{\b\fs24\ul\insrsid7804898\charrsid13639589 INTEREST AND ROYALTIES
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\fs24\insrsid7604258\charrsid1341795 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 98. Interpretation
\par 99.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Application of this Part
\par 100.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Withholding tax imposed
\par 101.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Deduction of withho}{\fs24\insrsid7604258 lding tax
\par }{\fs24\insrsid7804898\charrsid7804898 102.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Withholding tax on dividends not paid in money
\par }{\fs24\insrsid7604258 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\insrsid7804898\charrsid13639589 Payment and Assessment of Withholding Tax
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\fs24\ul\insrsid7604258\charrsid7604258 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 103.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Payment of deductions of withholding tax to Collector
\par 104.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Stateme}{\fs24\insrsid7604258 nt to be delivered to Collector
\par }{\fs24\insrsid7804898\charrsid7804898 105.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Withholding tax to be final in certain cases
\par 106. Annual tax on withholding income in certain cases
\par 107.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Person deriving withholding income to pay withholding tax to Collector
\par 108. Failure to make deductions of withholding tax or to make payments to Collector
\par 109.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Assessment of withholding tax and of amounts to be accounted for or paid under this Part
\par }{\fs24\insrsid7604258 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\insrsid7804898\charrsid13639589 Penalties and Offences
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7604258 
\par }{\fs24\insrsid7804898\charrsid7804898 110.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Additional tax for default in making or payin}{\fs24\insrsid7604258 g deductions of withholding tax
\par }{\fs24\insrsid7804898\charrsid7804898 111.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Penal tax for default in making or paying deductions of withholding tax
\par }{\fs24\insrsid1340331 112. Offences}{\fs24\insrsid9660256 
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9660256 {\b\fs24\insrsid7804898\charrsid13639589 Miscel}{\b\fs24\insrsid7604258\charrsid13639589 laneous Provisions
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9660256 
\par }{\fs24\insrsid7804898\charrsid7804898 113. Withholding tax on dividends paid to company under control of non}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 resident
\par 114.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Deductions of withholding tax deemed to be received and derived by person entitled to payment
\par 115.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Applica}{\fs24\insrsid7604258 tion of other Parts of this Act
\par }{\fs24\insrsid7804898\charrsid7804898 116.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Distribut}{\fs24\insrsid7604258 ion of capitalised amount
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\ul\insrsid7804898\charrsid13639589 PART VIII}{\b\fs24\ul\insrsid12865557\charrsid13639589 
\par }{\b\fs24\ul\insrsid7804898\charrsid13639589 AGENTS AND NON}{\b\fs24\ul\insrsid16000611\charrsid13639589 -}{\b\fs24\ul\insrsid7604258\charrsid13639589 RESIDENTS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2452014 {\fs24\ul\insrsid2452014 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\insrsid7804898\charrsid13639589 Interpretation
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7604258 
\par }{\fs24\insrsid7804898\charrsid7804898 117.}{\fs24\insrsid16000611  }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Abs}{\fs24\insrsid7604258 entee}{\fs24\insrsid3539305 "}{\fs24\insrsid16126565  defined
\par }{\fs24\insrsid533517 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16126565 {\b\fs24\insrsid7604258\charrsid13639589 Agents Generally
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16126565 
\par }{\fs24\insrsid7804898\charrsid7804898 118.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Agent to make returns and be assessed as principal
\par 119.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Rate and amount of tax payable by agent
\par 120.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Liability of principal not affected
\par 121.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Agent}{\fs24\insrsid7604258  may recover tax from principal
\par }{\fs24\insrsid7804898\charrsid7804898 122.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Agent may retain from money of principal amount required for tax
\par 123.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Assessment deemed authority for payment of tax by agent
\par 124.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Agent to be personally liable for payment of tax
\par 125.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Relation of principal and agent arising in effect
\par }{\fs24\insrsid7604258 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\insrsid7804898\charrsid13639589 Special Cases of Agency
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7604258 
\par }{\fs24\insrsid7804898\charrsid7804898 126.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Liabi}{\fs24\insrsid7604258 lity of mortgagee in possession
\par }{\fs24\insrsid7804898\charrsid7804898 127.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Guardian of person under disability to be agent
\par 128.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Person having control of land or of rents and profits to be agent of absentee or person under disability
\par 129.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Liability of new companies for tax payable by former companies with substantially the same shareholders or under the same control
\par 130. Companies deemed agent of debenture holders
\par 131. Modification of agency provisions in respect of income from company debentures
\par 132.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Recovery of income tax payable in respect of alimony or maintenance
\par }{\fs24\insrsid7604258 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\insrsid7804898\charrsid13639589 Agents of Absentees and Non}{\b\fs24\insrsid16000611\charrsid13639589 -}{\b\fs24\insrsid7604258\charrsid13639589 residents
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\fs24\ul\insrsid7604258\charrsid7604258 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 133.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Liability of agent of absentee principal for returns and tax
\par 134.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Partner of absentee deemed agent
\par 135. Master of ship or captain of aircraft deemed agent of absentee owner
\par 136.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Tenant}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  mortgagor}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or other debtor to be agent of absentee landlord}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  mortgagee}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or other creditor
\par 137. Person having disposal of income deemed agent
\par 138. Company to be agent of absentee shareholders
\par 139. Banking company to be agent of absentee depositors
\par 140.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Premiums on insurance effected with persons not carrying on business in the Cook Islands
\par 141. Liability as agent of employer of non}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 resident taxpayer
\par 142. Non}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 resident trader to be agent of employees in the Cook Islands
\par 143.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Agents in the Cook Islands of principals resident abroad
\par }{\fs24\insrsid7604258 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5454107 {\b\fs24\ul\insrsid7804898\charrsid13639589 PART IX}{\b\fs24\ul\insrsid12865557\charrsid13639589  
\par }{\b\fs24\ul\insrsid7804898\charrsid13639589 TAX DEDUC}{\b\fs24\ul\insrsid533517\charrsid13639589 TIONS BY EMPLOYERS FROM SALARY}{\b\fs24\ul\insrsid3539305\charrsid13639589 ,}{\b\fs24\ul\insrsid5454107\charrsid13639589  }{
\b\fs24\ul\insrsid7804898\charrsid13639589 WAGES AND }{\b\fs24\ul\insrsid7604258\charrsid13639589 OTHER SOURCE DEDUCTION PAYMENTS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\b\fs24\insrsid7604258\charrsid13639589 
\par }{\fs24\insrsid7804898\charrsid7804898 144.}{\fs24\insrsid16000611  }{\fs24\insrsid7604258 Application of this Part
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\insrsid7804898\charrsid13639589 Tax Deductions
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7604258 
\par }{\fs24\insrsid7804898\charrsid7804898 145.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Tax deductions to be made by employers}{\fs24\insrsid7604258 
\par }{\fs24\insrsid7804898\charrsid7804898 146.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Tax deductions from amounts credited to or applied for employees
\par 147.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Benefits and superannuation and other paymen}{\fs24\insrsid7604258 ts deemed to be salary or wages
\par }{\fs24\insrsid7804898\charrsid7804898 148.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Payment to be made by employee where tax deduction ex}{\fs24\insrsid5454107 ceeds source deduction payment}{\fs24\insrsid7804898\charrsid7804898 

\par 149.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Tax codes
\par 150.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Amount of total tax deduction where several deductions are made for one week
\par 151.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Increased deductions to cover deficiency in d}{\fs24\insrsid7604258 eductions from advance payments
\par }{\fs24\insrsid7804898\charrsid7804898 152.}{\fs24\insrsid7604258  }{\fs24\insrsid7804898\charrsid7804898 Amount of tax deductions for pay period current when tax altered
\par 153. Power of Collector to reduce tax deductions
\par }{\fs24\insrsid7604258 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\insrsid7804898\charrsid13639589 Duties of Employer as to making deductions
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7604258\charrsid12452056 
\par }{\fs24\insrsid7804898\charrsid12452056 154.}{\fs24\insrsid16000611\charrsid12452056  }{\fs24\insrsid7804898\charrsid12452056 Records to be kept by employer
\par 155.}{\fs24\insrsid16000611\charrsid12452056  }{\fs24\insrsid7804898\charrsid12452056 Payment}{\fs24\insrsid11020167\charrsid12452056  of tax deductions to Collector
\par }{\fs24\insrsid11020167 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11020167 {\b\fs24\insrsid7804898\charrsid13639589 Employee}{\b\fs24\insrsid3539305\charrsid13639589 '}{\b\fs24\insrsid7804898\charrsid13639589 s duties where deductions are not made

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11020167\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 156.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Employee}{\fs24\insrsid11020167  to pay deductions to Collector
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11020167 {\b\fs24\insrsid7804898\charrsid13639589 Pay}{\b\fs24\insrsid16000611\charrsid13639589 -}{\b\fs24\insrsid7804898\charrsid13639589 period Taxpayers
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11020167\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 157. Interpretation
\par 158. Tax of pay}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 period taxpayers to be determined by amount of tax deductions or by assessment
\par 159.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Adjustm}{\fs24\insrsid7604258 ent of excessive tax deductions
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\insrsid7804898\charrsid13639589 Asses}{\b\fs24\insrsid7604258\charrsid13639589 sment and Payment of Income Tax
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\fs24\ul\insrsid7604258\charrsid7604258 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 160.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Assessment and payment of}{\fs24\insrsid7604258  income tax
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\insrsid7804898\charrsid13639589 Crediting Tax Deductions
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7604258 
\par }{\fs24\insrsid7804898\charrsid7804898 161.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Tax deductions to be credited against tax assessed
\par 162.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Lost tax deduction certificates
\par 163. Tax deductions for which no certificate issued
\par }{\fs24\insrsid7604258 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\insrsid7804898\charrsid13639589 Recovery }{\b\fs24\insrsid1340331\charrsid13639589 o}{\b\fs24\insrsid7804898\charrsid13639589 f Tax Deductions
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7604258 
\par }{\fs24\insrsid7804898\charrsid7804898 164.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Recovery of tax deductions from employers
\par 165.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Employer}{\fs24\insrsid7604258  failing to make tax deductions
\par }{\fs24\insrsid7804898\charrsid7804898 166.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Unpaid tax deductions}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  etc}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  to constitute a charge on employer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s property
\par }{\fs24\insrsid7604258 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\insrsid10321677\charrsid13639589 Offences a}{\b\fs24\insrsid7604258\charrsid13639589 nd Penalties
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7604258 
\par }{\fs24\insrsid7804898\charrsid7804898 167. Offences
\par 168.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Penal tax for default in making or paying tax deduction
\par 169.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Additional tax for default in making tax deduction or in paying any amount due to Collector
\par }{\fs24\insrsid7604258 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\insrsid7804898\charrsid13639589 Miscellaneous Provisions
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7604258 
\par }{\fs24\insrsid7804898\charrsid7804898 170.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Agreements not to make tax deductions to be void
\par 171.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Amount of tax deductions deemed to be received by employee
\par 172. Application of other Parts to amounts payable under this Part}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1581293\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12452056 {\b\fs24\ul\insrsid7804898\charrsid13639589 PART X}{\b\fs24\ul\insrsid12865557\charrsid13639589 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2624007 {\b\fs24\ul\insrsid7804898\charrsid13639589 PROVISIONAL TAX ON INCOME}{\b\fs24\ul\insrsid12452056\charrsid13639589  }{\b\fs24\ul\insrsid7804898\charrsid13639589 OTHER}{
\b\fs24\ul\insrsid7604258\charrsid13639589  THAN}{\b\fs24\ul\insrsid2624007\charrsid13639589  }{\b\fs24\ul\insrsid7604258\charrsid13639589 SOURCE DEDUCTION PAYMENTS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7604258\charrsid2624007 
\par }{\fs24\insrsid7804898\charrsid7804898 173.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Application of this Part
\par 174. Certain income derived by non}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 residents not to be}{\fs24\insrsid7604258  included in provisional income
\par }{\fs24\insrsid7804898\charrsid7804898 175.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Amount of provisional tax
\par 176.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Adjustments for variations in exemptions or rebates
\par 177.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Allowance fo}{\fs24\insrsid7604258 r provisional tax paid by agent
\par }{\fs24\insrsid7804898\charrsid7804898 178.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Taxpayer to estimate amount of provisional tax sub}{\fs24\insrsid7604258 ject to adjustment by Collector
\par }{\fs24\insrsid7804898\charrsid7804898 179.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Payment of provisional tax by instalments}{\fs24\insrsid7604258 
\par }{\fs24\insrsid7804898\charrsid7804898 180.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Interim returns
\par 181.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Estimated assessable income
\par 182. Additional tax where income underestimated
\par 183.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Alteration }{\fs24\insrsid7604258 of provisional tax by Collector
\par }{\fs24\insrsid7804898\charrsid7804898 184. Voluntary payments of additional provisional tax
\par }{\fs24\insrsid7604258 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\insrsid7804898\charrsid13639589 Terminal Tax
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7604258 
\par }{\fs24\insrsid7804898\charrsid7804898 185.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Assessm}{\fs24\insrsid7604258 ent and payment of terminal tax
\par }{\fs24\insrsid7804898\charrsid7804898 186.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Provisional tax to be credited against tax assessed
\par }{\fs24\insrsid7604258 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\insrsid1340331\charrsid13639589 Application o}{\b\fs24\insrsid7804898\charrsid13639589 f Other Parts
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7604258\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 187.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Application of other Parts of this Act to provisional tax
\par }{\fs24\insrsid7604258 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\ul\insrsid7804898\charrsid13639589 PART XI}{\b\fs24\ul\insrsid12865557\charrsid13639589 
\par }{\b\fs24\ul\insrsid7804898\charrsid13639589 PAYMENT AND RECOVERY OF TAX
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\fs24\insrsid7604258\charrsid7604258 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 188.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Due date for payment of tax
\par 189.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Payment of tax
\par 190. If default made in payment of tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  additional tax to be charged
\par 191.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Mode of recovery of unpaid tax
\par 192.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Deduction of income tax from payment due to defaulters
\par 193. Procedure in High Court where defendant absent from Cook Islands or not traced
\par 194.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Particulars of claim or demand
\par 195.}{\fs24\insrsid7604258  Collector may appear in legal }{\fs24\insrsid7804898\charrsid7804898 proceedings by officer of the Public Service
\par 196.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Costs against Collector
\par 197.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Proceedings not affected by vacancy or change in office of Collector
\par 198.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Statute of limitation
\par 199.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Crown Proceedings Act not affecte}{\fs24\insrsid7604258 d
\par }{\fs24\insrsid7804898\charrsid7804898 200.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Recovery of tax paid by one person on behalf of another
\par 201.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Payment of income tax by persons leaving the Cook Islands
\par }{\fs24\insrsid7604258 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\ul\insrsid7804898\charrsid13639589 PART XII}{\b\fs24\ul\insrsid12865557\charrsid13639589 
\par }{\b\fs24\ul\insrsid7804898\charrsid13639589 REFUNDS AND RELIEF FROM TAX
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7604258 
\par }{\fs24\insrsid7804898\charrsid7804898 202.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Refund of excess tax
\par 203.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Power of Collector in respect of small amounts
\par 204.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Relief from additional tax
\par 205.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Relief in cases of serious hardship}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7604258 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\ul\insrsid10321677\charrsid13639589 PART XIII}{\b\fs24\ul\insrsid12865557\charrsid13639589 
\par }{\b\fs24\ul\insrsid7604258\charrsid13639589 PENALTIES
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\fs24\insrsid7604258\charrsid15943186 
\par }{\fs24\insrsid7604258 206. Penalty for failure to furnish returns}{\fs24\insrsid3539305 ,}{\fs24\insrsid7604258  etc}{\fs24\insrsid11026777 .}{\fs24\insrsid7604258 
\par 207. Proceedings for offences
\par 208. Information may be laid within 10 years
\par 209. Penal tax in case of evasion
\par 210. Nature of penal tax
\par 211. Assessment of penal tax
\par 212. Objections to penal tax
\par 213. Recovery of penal}{\fs24\insrsid12452056  tax}{\fs24\insrsid7604258 
\par 214. Recovery of penal tax from executors or administrators
\par 215. Recovery of penal tax not affected by conviction of taxpayer
\par 216. Publication of names of tax evaders
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\ul\insrsid12865557\charrsid13639589 PART XIV
\par }{\b\fs24\ul\insrsid7604258\charrsid13639589 GENERAL PROVISIONS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\fs24\insrsid7604258 
\par 217. Keeping of business records
\par 218. Taxpayer identification number
\par 219. Collector to have power to inspect books and documents
\par 220. Information to be furnished on request of Collector
\par }{\fs24\insrsid11020167 221. Inquiry before a Judge of the High Court}{\fs24\insrsid7604258 
\par 222. Inquiry by Collector
\par 223. Offences
\par 224. E}{\fs24\insrsid11020167 mployers to make returns as to e}{\fs24\insrsid14818114 mployees}{\fs24\insrsid7604258 
\par 225. Return of interest paid on deposits
\par 226. Returns as to debentures and interest thereon
\par 227. Power to extend time
\par 228. Annual report
\par 229. Regulations
\par 230. Application of Act
\par 231. Repeals and savings
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\b\fs24\ul\insrsid13639589\charrsid13639589 PART XV
\par }{\b\fs24\ul\insrsid7604258\charrsid13639589 TERMINATING PROVISIONS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\fs24\insrsid7604258 
\par 232. Provisions continuing to apply as amended
\par 233. Section 47 Income Tax Act 1972
\par 234. Rebate in respect of low income earners
\par 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15357961 {\b\fs24\ul\insrsid2452014\charrsid13639589 SCHEDULES}{\b\fs24\ul\insrsid7604258\charrsid13639589 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2452014 {\fs24\ul\insrsid13903309\charrsid1341795 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7604258 {\fs24\insrsid11953504 -------------------------------------------}{\fs24\insrsid13903309 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15357961 {\fs24\insrsid15357961 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15357961 {\b\fs24\insrsid15357961\charrsid3217109 No. 12 of 1997
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2452014 {\fs24\insrsid13903309 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4552214 {\fs24\ul\insrsid13903309\charrsid2839431 An Act to consolidate the law relating to income tax}{\fs24\ul\insrsid13903309 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12452056 {\fs24\ul\insrsid12452056\charrsid2839431 
\par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13903309 {\fs24\insrsid13903309 (10 June 1997
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2452014 {\fs24\insrsid13903309\charrsid1341795 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13903309 {\b\fs24\insrsid13903309\charrsid462218 BE IT ENACTED}{\b\fs24\insrsid13903309  }{\fs24\insrsid13903309 by the Parliament of the Cook Islands in Session assembled}{
\fs24\insrsid3539305 ,}{\fs24\insrsid13903309  and by the authority of the same}{\fs24\insrsid3539305 ,}{\fs24\insrsid13903309  as follows:
\par 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid13903309 1. }{\fs24\ul\insrsid7804898\charrsid13903309 Short Title and commencement}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) This Act may be ci}{\fs24\insrsid13903309 ted as the Income Tax Act 1997.
\par 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) This Act shall come into force on }{\fs24\insrsid1581293 1}{\fs24\insrsid7804898\charrsid7804898  July 1997.
\par }{\fs24\insrsid13903309 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13903309 {\b\fs24\ul\insrsid7804898\charrsid3499346 PART I}{\b\fs24\ul\insrsid2839431\charrsid3499346 
\par }{\b\fs24\ul\insrsid7804898\charrsid3499346 INTERPRETATION
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13903309 {\fs24\insrsid13903309\charrsid13903309 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 2.}{\fs24\insrsid13903309  }{\fs24\ul\insrsid7804898\charrsid13903309 Interpretation}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  In this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  unless the context otherwise requires }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid13903309 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Additional tax}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means additional tax charged under section 182;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Agent}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means any person declared by this Act to be an agent for the purposes of income tax;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Annual rates}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means the rates of income tax fixed for any year }{\fs24\insrsid13903309\charrsid7804898 of assessment by ope}{\fs24\insrsid13903309 ration }{\fs24\insrsid7804898\charrsid7804898 of this Act or any amendment thereto;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid13903309\charrsid7804898 Annual taxing Act}{\fs24\insrsid3539305 "}{\fs24\insrsid13903309\charrsid7804898  means an Act by whi
ch the rates of income tax are determined for any year;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Approved annuity}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means an annuity issued by an insurance }{\fs24\insrsid13903309\charrsid7804898 company approved by the}{\fs24\insrsid13903309  }{\fs24\insrsid7804898\charrsid7804898 Collector for the time being;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid13903309\charrsid7804898 Assessable income}{\fs24\insrsid3539305 "}{\fs24\insrsid13903309\charrsid7804898 
 means income of any kind which is not exempted from income tax }{\fs24\insrsid13903309\charrsid2839431 otherwise than by way of a special exemption expressly authorised as such by this Act;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid2839431 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid13903309\charrsid2839431 Bank}{\fs24\insrsid3539305 "}{\fs24\insrsid13903309\charrsid2839431 
 means any person licensed to carry on banking business pursuant}{\fs24\insrsid13903309\charrsid7804898  to the provisions of the Banking Act 1969;}{\fs24\insrsid13903309 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid13903309\charrsid7804898 Banking company}{\fs24\insrsid3539305 "}{\fs24\insrsid13903309\charrsid7804898 
 means any company carrying on in the Cook Islands the business of banking;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Basic rates}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means the rates of income tax specified in the First Schedule;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid13903309\charrsid7804898 Basic tax deductions}{\fs24\insrsid3539305 "}{\fs24\insrsid13903309\charrsid7804898 
 means the amounts of tax deductions specified in the Second Schedule;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid13903309\charrsid7804898 Bonus Issue}{\fs24\insrsid3539305 "}{\fs24\insrsid13903309\charrsid7804898  has the meaning assigned to i
t by section 5;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid13903309\charrsid7804898 Book and document}{\fs24\insrsid3539305 "}{\fs24\insrsid13903309\charrsid7804898  and }{
\fs24\insrsid3539305 "}{\fs24\insrsid13903309\charrsid7804898 book or document}{\fs24\insrsid3539305 "}{\fs24\insrsid13903309\charrsid7804898  include all books}{\fs24\insrsid3539305 ,}{\fs24\insrsid13903309\charrsid7804898  accounts}{
\fs24\insrsid3539305 ,}{\fs24\insrsid13903309\charrsid7804898  rolls}{\fs24\insrsid3539305 ,}{\fs24\insrsid13903309\charrsid7804898  records}{\fs24\insrsid3539305 ,}{\fs24\insrsid13903309\charrsid7804898  registers}{\fs24\insrsid3539305 ,}{
\fs24\insrsid13903309\charrsid7804898  electronic information storage media}{\fs24\insrsid3539305 ,}{\fs24\insrsid13903309\charrsid7804898  papers and other documents;}{\fs24\insrsid13903309 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Business}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  includes any profession}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  trade}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  manufacture or undertaking carried on for pecuniary profit;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Charitable purpose}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 includes every charitable purpose}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether it relates to the relief of poverty}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the advancement of education or religion}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or any other matter beneficial to the community;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Comptroller of Customs}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means the Comptroller of Customs appointed pursuant to the Customs Act 1913 or any Act passed in substitution for that Act;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Collector of Inland Revenue}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  or }{
\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Collector}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  means the Treasurer of the Revenue Management Division (RMD) of the Ministry of Finance and Economic Management;}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Company}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means any body corporate whether incorporated in the Cook Islands or elsewhere}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  but does not include a local or public authority;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Cook Islands company}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means a company incorporated in the Cook Islands;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Debenture}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  means any promissory note}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  debenture stock}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  bill of exchange}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 bond or other negotiable instrument;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Department}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means the Revenue Management Division (RMD) of the Ministry of Finance and Economic Management;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Dividends}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 has the meaning assigned by section 4;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Employee}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means a person who receives or is entitled to receive a source deduction payment;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Employer}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means a person who pays or is liable to pay a source deduction payment and includes }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11093775 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the manager or other principal officer in the case of an unincorporated body of persons other than a partnership;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11093775 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 each partner in the case of a partnership;}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11093775 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
each person in whom the property has become vested or to whom the control of the property has passed in the case of the estate of a deceased person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a trust}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  a company in liquidation}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or an assigned estate}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or in any other case where property is vested or con}{\fs24\insrsid10710362 trolled in a fiduciary capacity;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Employment income}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means income which consists of salary}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  wages}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  allowances}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 overtime pay}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  pension}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  annuity}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  directors}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898  fees}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  bonuses}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  management fees}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 gratuities}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  retiring allowances}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  extra salary or any emolument of any other kind paid or payable in relati}{\fs24\insrsid10710362 
on to the taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid10710362 s employment.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Extra emolument}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  in relation to any person}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  means a payment in a lump sum (whether paid in one sum or in two or more instalments) m
ade to that person in respect of or in relation to the employment of that person (whether regularly for a period of time or not)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 being a payment which is not regularly included in salary or wages payable to that person for a pay period}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  but not being overtime pay and includes any such payment made }{
\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13903309\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11093775 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 by way of bonus}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  gratuity}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  redundancy payment or share of profits;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid8016252 (b) }{\fs24\insrsid7804898\charrsid8016252 by way of a retrospective increase in salary or wages}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid8016252  to the extent that the payment accrues from the commencement of the increase until the beginning of the first pay period for which the increase is incorporated in salary or wages}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid8016252  and to the extent that in respect of any week ending with a Saturday in that time the total of the increase for that week and of the salary or wages for that week exclusive of the increase}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid8016252  and of any other salary or wages earned by that person for that week}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid8016252  exceeds $4;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11093775 {\fs24\insrsid9073520 (c) on the occasion of that person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s retirement from employment}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  to the extent that the payment is deemed by section 46(2)}{\fs24\insrsid15016471  }{\fs24\insrsid7804898\charrsid7804898 (a) to be income}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  but does not include a payment of exempt income or a lump sum payment made on the occasion of that person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 
s retirement from employment to the extent that the payment is not deemed by section 46(2)}{\fs24\insrsid3099609  }{\fs24\insrsid7804898\charrsid7804898 (a) to be income.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Income from employment}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means salary or wages or an extra emolument;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Income tax}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means income tax imposed under this Act;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Income year}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  means}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  in respect of the income of any person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the year in which that income has been derived by that person;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Interest}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 includes payments assimilated to interest and for the purpose of clarity is deemed to include discounts on bills of exchange}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  promissory notes and other negotiable instruments;}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Investment income}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means interest and dividends;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Lease}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means any disposition whatever by which a leasehold estate is created;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Leasehold estate}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 includes any estate however created other than a freehold estate;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Local authority}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  means an Island Council}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  District or Vaka Council}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or Village Committee}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and includes any incorporated instrument of local government in the Cook Islands whether possessing rating powers or not;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Minerals}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  includes all minerals}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  metals}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  coal}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  oil}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  clay}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  stone}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  gravel}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 sand and precious stones;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Minister}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means the Minister responsible for Finance and Economic Management;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Monthly remittance certificate}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means a monthly remittance certificate under section 155;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Non}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 resident agent}{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898  means an agent within the meaning of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  who}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  being in the Cook Islands}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  has no fixed and permanent place of business or abode there;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid1581293\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Non}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 resident trader}{\fs24\insrsid3539305 "}
{\fs24\insrsid7804898\charrsid7804898  means any person who}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  being in the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  carries on business there without havin
g any fixed or permanent place of business or abode there;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Notice}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means a notice in writing given by causing the same to be delivered to any person or to be left at that person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s usual or last known place of abode or business in the Cook Islands or elsewhere
}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or to be sent by post addressed to such usual or last known place of abode or business}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or if there are several such places then to any of them;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Officer}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 includes any person employed in the Department;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Overseas company}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means any company other than one incorporated in the Cook Islands;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 Paid}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339  includes distributed}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  credited or dealt with in the interest of or on behalf of a }{\fs24\insrsid9073520\charrsid3017339 person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  and }{
\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 pay}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339  and }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 payment}{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid3017339  have corresponding meanings;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid3017339 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 Patent rights}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339  means the right to d
o or authorise the doing of any thing which would but for that right be an infringement of a patent;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid3017339 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 Pay}{\fs24\insrsid16000611\charrsid3017339 -}{\fs24\insrsid7804898\charrsid3017339 period}{
\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339  in relation to an employee receiving regular payments of salary or wages means the period for which any such payment is made or payable;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid3017339 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 Pay}{\fs24\insrsid16000611\charrsid3017339 -}{\fs24\insrsid7804898\charrsid3017339 period taxpayer}{
\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339  means a pay}{\fs24\insrsid16000611\charrsid3017339 -}{\fs24\insrsid7804898\charrsid3017339 period taxpayer under section 157(1);
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid3017339 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 Penal tax}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 
 means penal tax charged under section 209;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid3017339 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 Person}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339  includes a company}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  a corporation sole}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  and also a body of persons}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339 
 whether incorporated or not}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  and a local or public authority;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid3017339 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 Prescribed}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 
 means prescribed by the Collector;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid3017339 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 Public authority}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 
 means every department or other instrument of the Executive Government of the Cook Islands;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid3017339 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 Reconciliation statement}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 
 means a reconciliation statement under section 155;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid3017339 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 Reduced deduction}{\fs24\insrsid3539305 ",}{\fs24\insrsid7804898\charrsid3017339 
 in relation to an employee}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  means a tax deduction the amount of which is fixed at less than the maximum amount}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339 
 in accordance with the employee}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid3017339 s tax code;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid3017339 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 Salary or wages}{\fs24\insrsid3539305 ",}{\fs24\insrsid7804898\charrsid3017339  in relation to any person}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  means salary}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  wages}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  or allowances (whether in cash or otherwise)}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  including all sums received or receivable by way of overtime pay}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  bonus}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid3017339  gratuity}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  extra salary}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  commission}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid3017339  or remuneration of any kind}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  in respect of or in relation 
to the employment of that person; and includes the value of any benefits of the kinds referred to in section 46(2)}{\fs24\insrsid15211869  }{\fs24\insrsid7804898\charrsid3017339 (b)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  dete}{
\fs24\insrsid9073520\charrsid3017339 rm}{\fs24\insrsid7804898\charrsid3017339 ined in case of dispute as provided in that section; and also includes a periodic payment by way of superannuation}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339 
 pension}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  retiring allowance}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339 
 or other allowance or annuity in respect of or in relation to the past employment of that person or of any person of whom that person is or has been the spouse or a child or dependent; but does not include }{\fs24\insrsid9056226\charrsid3017339 -}{
\fs24\insrsid7804898\charrsid3017339 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid1581293\charrsid3017339 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11093775 {\fs24\insrsid7804898\charrsid3017339 (a)}{\fs24\insrsid16000611\charrsid3017339  }{\fs24\insrsid7804898\charrsid3017339 a payment of exempt income}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  or an extra emolument}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  or a withholding payment; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid3017339 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11093775 {\fs24\insrsid7804898\charrsid3017339 (b)}{\fs24\insrsid16000611\charrsid3017339  }{\fs24\insrsid7804898\charrsid3017339 
any payment which is declared by regulations under this Act not to be salary or wages.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8981618 {\fs24\insrsid8981618\charrsid3017339 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 Source}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339  means:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid3017339 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11093775 {\fs24\insrsid11093775\charrsid3017339 (}{\fs24\insrsid7804898\charrsid3017339 a)}{\fs24\insrsid16000611\charrsid3017339  }{\fs24\insrsid7804898\charrsid3017339 
Employm}{\fs24\insrsid9381291\charrsid3017339 ent income derived from a payer:}{\fs24\insrsid7804898\charrsid3017339 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid3017339 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11093775 {\fs24\insrsid7804898\charrsid3017339 Provided that all employment income derived from a payer which is}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339 
 or is substantially funded by}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  the Government of the Cook Islands shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  with the exception of superannuation}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  be deemed to ha}{\fs24\insrsid1581293\charrsid3017339 ve been }{\fs24\insrsid9381291\charrsid3017339 derived from one payer:}{\fs24\insrsid1581293\charrsid3017339 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid1581293\charrsid3017339 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11093775 {\fs24\insrsid7804898\charrsid3017339 Provided also that}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  where a ta
xpayer derives employment income from more than one payer by reason of a change of payer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  the taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid3017339 
s employment income shall be deemed to have been derived from one payer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  except in the case of part}{\fs24\insrsid16000611\charrsid3017339 -}{\fs24\insrsid7804898\charrsid3017339 
time secondary employment undertaken by a taxpayer having regular full}{\fs24\insrsid16000611\charrsid3017339 -}{\fs24\insrsid7804898\charrsid3017339 time employment; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid3017339 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11093775 {\fs24\insrsid11093775\charrsid3017339 (}{\fs24\insrsid7804898\charrsid3017339 b)}{\fs24\insrsid16000611\charrsid3017339  }{\fs24\insrsid7804898\charrsid3017339 
Other income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  being income other than employment income.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid3017339 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 Source deduction payment}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid3017339 
 means a payment by way of salary or wages}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  an extra emolument}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid3017339  or a withholding payment;}{\fs24\insrsid9073520 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid11093775\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Shareholder}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  includes an
y member of a company whether the capital of that company is divided into shares or not and }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 share}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 includes any interest in the capital of a company;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Superannuation fund}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means the New Zealand Government Superannuation Fund and any superannuation fund established for the benefit of the employees of any employer and approved for the time being by the Collector for the purposes of this Act;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Tax}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  means income tax;}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Tax code}{\fs24\insrsid3539305 ",}{\fs24\insrsid7804898\charrsid7804898  in relation to an employee}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  means that employee}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s tax code under section 149;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Tax deduction}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means a tax deduction made or required to be made under Part IX;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Tax deduction certificate}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means a tax deduction certificate under section 155;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Taxable income}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means the residue of assessable income after deducting the amount of all special exemptions to which the taxpayer is entitled;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Taxpayer}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means a person chargeable with income tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether on that person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s own account or as the agent or trustee of any other person}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and includes the executor or administrator of a deceased taxpayer;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Trustee}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 includes an executor and administrator;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Withholding payment}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means a payment which is declared by regulations under this Act to be a withholding payment for the purposes of Part IX;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Year}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means a year commencing on 1 January and ending with 31 December}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  both of those days being included;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Year of assessment}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means the year for which income tax is payable.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9073520\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 3.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid9073520 Defining when a company is under the control of any persons}{\fs24\ul\insrsid3539305 ,}{\fs24\ul\insrsid7804898\charrsid9073520 
 and when two companies consist substantially of the same shareholders}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) For the purposes of this Act a company shall be deemed to be under the c}{
\fs24\insrsid9073520 ontrol of the person or persons }{\fs24\insrsid9056226 -}{\fs24\insrsid9073520  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9073520 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 by whom more than one}{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898 half of the shares}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or more than one}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 half of the paid}{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898 up capital}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or more than one}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 half of the voting power is held; or}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9073520 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
who has or have by any other means whatsoever control of the company; or}{\fs24\insrsid13397858 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1340331 {\fs24\insrsid13397858 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9073520 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 who}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  by reason of the shareholding at the end of any income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  would be entitled to more than one}{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898 half of the profits for that year if those profits were distributed by way of dividend at the end of that year.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9073520\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) For the purposes of this Act two companies shall be deemed to consist substantially of the same shareholders if not less than one half of the paid}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
up capital of each of those
 companies is held by shareholders in the other or if not less than one half in nominal value of the allotted shares in each of them is held by shareholders in the other. Shares in one company held by another company shall for this purpose be deemed to be
 held by the shareholders in the last mentioned company.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid9073520\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Where a nominee of any person holds any shares}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  nominal capital}{\fs24\insrsid3539305 ,
}{\fs24\insrsid7804898\charrsid7804898  paid}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 up capital or voting power in a company}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or has by any other means whatsoever any power of control of a company}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or is entitled to a }{\fs24\insrsid9073520 share of profits distributed by }{\fs24\insrsid7804898\charrsid7804898 
a company then}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purposes of this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 those shares or that capital or that voting power or that power of control or that title to profits as the case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall be deemed to be held by that person}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and in every such case that person and the nominee or nominees of that person shall be deemed to be one person.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid9073520\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) In this section }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 nominee}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  in relation to any person}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  means any other person who may be require to exercise voting power in relation to any company in accordance with the direction of that person}{\fs24\insrsid3539305 ,}{\fs24\insrsid9073520  }{
\fs24\insrsid7804898\charrsid7804898 or who holds shares or debentures directly or indirectly on behalf of that per}{\fs24\insrsid13397858 son; and includes the spouse of}{\fs24\insrsid7804898\charrsid7804898 
 that person and any relative of that person by blood}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  marriage}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or adoption.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid9073520\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 4.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid9073520\charrsid9073520 Meaning of }{\fs24\ul\insrsid3539305 "}{\fs24\ul\insrsid7804898\charrsid9073520 dividends}{\fs24\ul\insrsid3539305 "}{\fs24\insrsid16000611  -}{
\fs24\insrsid7804898\charrsid7804898  (}{\fs24\insrsid9073520 1}{\fs24\insrsid7804898\charrsid7804898 )}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 For the purposes of this Act }{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898 dividends}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  in relation to any company}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  includes }{\fs24\insrsid9056226 -}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9073520 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
all sums distributed in any manner and under any name among all or any of the shareholders of the company including amounts capitalised and distributed by way of a bonus issue;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1581293 {\fs24\insrsid1581293 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9073520 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the value of any other property of any kind whatsoever distributed by the company to any of its shareholders as such;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9073520 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
all amounts received by any shareholder in respect of shares (whether in money or money}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s worth) upon the winding up of the company in excess of the amount paid}{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898 up on those shares;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9073520 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9073520 {\fs24\insrsid7804898\charrsid7804898 (d)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
where any property of the company is sold or otherwise disposed of to a shareholder without consideration or for a consideration which}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in the opinion of the Collector}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  is less than its market price or its true value; the excess of the market price of that property on the day it was sold or disposed of over the price (if any) realised on the sale or disposition or}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if there is no market price}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the excess of the
 price deemed to have been realised pursuant to a determination of the Collector under section 60(5)}{\fs24\insrsid3499346  }{\fs24\insrsid7804898\charrsid7804898 (b) over the price (if any) realised on the sale or disposition;}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9073520\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 and }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 dividend}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  has a corresponding meaning:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3499346 {\fs24\insrsid7804898\charrsid7804898 Provided that where any money advanced by a 
company to or for the benefit of any shareholder and deemed by virtue of this section to constitute a dividend is subsequently repaid to the company}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the Collector may amend in such manner as may be thereby rendered necessary the assessment made in respect of income derived by that shareholder during the income year in which the advance was made}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and may at any time notwithstanding anything in section 202 refund any tax found to have been paid in excess}{\fs24\insrsid551952  of the amount properly payable;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9073520\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Where any company that has reduced the amount of the paid}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
up capital of any shareholder by writing off losses incurred by the company is subsequently wound up and there is distributed to that shareholder upon the winding up an amount (whether in money or money}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s worth) in excess of the amount paid}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 up on that person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s shares in the company}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the expression }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 dividends}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  shall}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  for the purposes of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be deemed not to include the amount so distributed to such extent as the Collector thinks just and reasonable}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  having regard to the amount of the paid}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 up capital lost by the shareholder and any other relevant considerations.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid9073520\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Where }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid13782445 (a) }{\fs24\insrsid7804898\charrsid7804898 any capital asset of a company has been realised}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  whether voluntarily or involuntarily}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the Collector is satisfied that the whole or part of any profit arising from any such realisation in excess of the cost to the company of that asset (not being an amount that is required to be taken into account under any provision of this Act for th
e purpose of assessing income tax) is subsequently included in any payment or other transaction r}{\fs24\insrsid13782445 eferred to in subsection (1); or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13782445 {\fs24\insrsid13782445 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the Collector is satisfied that a company has otherwise made a capital profit or a capital gain}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  including a capital gain by way of gift}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898 
 and that the whole or part of any such profit or gain (not being an amount that is required to be taken into account under any provision of this Act for the purpose of assessing income tax) is subsequently included in any payment or other t
ransaction referred to in subsection (1); then}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13782445 {\fs24\insrsid7804898\charrsid7804898 the expression }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 dividends}{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898  shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purposes of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 be deemed not to include that profit or gain to the extent to which that profit or gain exceeds any capital losses incurred in the income year (or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the accounting year of the company corresponding with that year) in which that profit or gain was made or in any subsequent year (being losses not already taken into account under thi}{\fs24\insrsid3499346 
s subsection or under section 5}{\fs24\insrsid7804898\charrsid7804898 (3) or in calculating the assessable income of the company for any year):}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9073520 
\par }{\fs24\insrsid7804898\charrsid7804898 Provided that where any amount}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  being the whole or part of any increase arising from the writing up of any asset}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  has been excluded from }{\fs24\insrsid9056226 -}{\fs24\insrsid9073520  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9073520 {\fs24\insrsid7804898\charrsid7804898 (i)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the expression }{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898 dividends}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  in accordance with the provisions of this}{\fs24\insrsid9073520  }{\fs24\insrsid7804898\charrsid7804898 subsection; or}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9073520 {\fs24\insrsid7804898\charrsid7804898 (ii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the expression }{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898 bonus issue}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  in accordance with the provisions of section 5(3);}{\fs24\insrsid9073520 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9073520 {\fs24\insrsid9073520 
\par }{\fs24\insrsid7804898\charrsid7804898 the cost of that asset shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purposes of this subsection}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 be deemed to be increased by that amount.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9073520\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 5.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid9073520 Meaning of }{\fs24\ul\insrsid3539305 "}{\fs24\ul\insrsid7804898\charrsid9073520 bonus issue}{\fs24\ul\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) For the purpo}{\fs24\insrsid9073520 ses of this Act the expression }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 bonus issue}{
\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  in relation to a company}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 means a capitalisation of the whole or part of the amount for the time being standing to the credit of any of the company}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s reserve accounts or to the credit of the company}{
\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s profit and loss account or of the whole or part of any amount otherwise available for capitalisation}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  being in any such }{
\fs24\insrsid9073520 case a capitalisation by way of }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9073520 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the allotment on or after the date of commencement of this Act}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  of fully paid}{\fs24\insrsid9073520 -}{\fs24\insrsid7804898\charrsid7804898 up or partly paid}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 up shares in the company; or}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9073520 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the giving on or after that date of credit in respect of the whole or part of the amount unpaid on any shares in the company.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9073520\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Where any company that has reduced the amount of the paid}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
up capital of any of its shareholders by writing off losses incurred by the company subsequently makes a capitalisation of the whole or part of any amount specified in subsection (1)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  b}{
\fs24\insrsid9073520 eing a capitalisation by way of }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9073520 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the allotment to those shareholders of fully paid}{
\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 up or partly paid}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 up shares in the company; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9073520 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9073520 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the giving to those shareholders of credit in respect of the whole or part of the}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 amount unpaid on any shares in the company;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9073520\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 the expression }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 bonus issue}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  shall}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  for the purposes of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be deemed not to include the paid}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
up value of the shares so allotted or the credit so given}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 to such extent as the Collector thinks just and reasonable}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  having regard to the amount of the paid}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 up capital l
ost by those shareholders and any other relevant considerations.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid9073520\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Where }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid9073520 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3888209 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the Collector is satisfied that the whole or part of }{
\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid3888209 {\fs24\insrsid7804898\charrsid7804898 (i)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any profit (in excess of the cost to a company of an asset) as specified in section 4 (3) (a); or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9073520\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid3888209 {\fs24\insrsid7804898\charrsid7804898 (ii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 any capital profit or gain as specified in section 4(3)}{
\fs24\insrsid3499346  }{\fs24\insrsid7804898\charrsid7804898 (b);}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9381291 {\fs24\insrsid9381291 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9381291 {\fs24\insrsid7804898\charrsid7804898 is subsequently included in any transaction referred to in subsection (1); or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3888209 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 a company has written up any capital asset (other than goodwill)}
{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the Collector is satisfied that the whole or part 
of any increase arising from any such writing up in excess of the cost to the company of that asset (not being an amount that is required to be taken into account under any provision of this Act for the purpose of assessing income tax) is subsequently inc
luded in any transacti}{\fs24\insrsid3888209 on referred to in subsection (1}{\fs24\insrsid7804898\charrsid7804898 )}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 the expression }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 bonus issue}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  shall}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  for the purposes of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 be deemed not to include that profit or gain or increase to the extent to which that profit or gain or increase exceeds any capital losses incurred in the income year (or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the accounting year of the company corresponding with that year) in which that profit or gain or in
crease was made or in any subsequent year (being losses not already taken into account under this subsection or under section 4 (3) or in calculating the assessable income of the company for any year):}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 Provided that where any amount}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  being the whole or part of any increase arising from the writing up of any asset}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  has been excluded from }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3888209 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the expression }{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898 bonus issue}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  in accordan}{\fs24\insrsid3888209 ce with the provisions of this s}{\fs24\insrsid7804898\charrsid7804898 ubsection; or}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1581293 {\fs24\insrsid7804898\charrsid7804898 (}{\fs24\insrsid7804898\charrsid9381291 d)}{\fs24\insrsid16000611\charrsid9381291  }{\fs24\insrsid7804898\charrsid9381291 
the expression }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid9381291 dividends}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid9381291  in accordance with the provisions of section 4(3);}{\fs24\insrsid9381291\charrsid9381291 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9381291 {\fs24\insrsid9381291\charrsid9381291 
\par }{\fs24\insrsid7804898\charrsid9381291 the cost of that asset shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid9381291  for the purposes of this subsection}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid9381291 
 be deemed to be increased by that }{\fs24\insrsid7804898\charrsid7804898 amount.}{\fs24\insrsid3888209 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209 
\par (4) T}{\fs24\insrsid7804898\charrsid7804898 o the extent to which the Collector is satisfied that any transaction referred to in subsection (}{\fs24\insrsid1581293 1}{\fs24\insrsid7804898\charrsid7804898 
) includes any amount that constitutes premiums paid to a company in respect of the issue of share capital by the company}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the transaction shall be deemed not to be included in the expression }
{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 bonus issue}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  for the purposes of this Act.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3888209 {\b\fs24\ul\insrsid7804898\charrsid3499346 PART II}{\b\fs24\ul\insrsid13782445\charrsid3499346 
\par }{\b\fs24\ul\insrsid7804898\charrsid3499346 ADMINISTRATION
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209\charrsid15214098 
\par }{\fs24\insrsid7804898\charrsid9649203 6.}{\fs24\insrsid16000611\charrsid9649203  }{\fs24\ul\insrsid7804898\charrsid9649203 Revenue Management Division}{\fs24\insrsid7804898\charrsid9649203  }{\fs24\insrsid16000611\charrsid9649203 -}{
\fs24\insrsid7804898\charrsid9649203  (1) There shall be a Division of the Ministry of Finance and}{\fs24\insrsid7804898\charrsid7804898  Economic Management responsible for the administration of this Act to be called the Revenue Management Division.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3499346 {\fs24\insrsid7804898\charrsid7804898 (2) There shall be an official seal of the Revenue Management Division which shall be in the custody of the Collector.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Any certificate}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  notice}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or other document bearing the written}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  stamped}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or printed signature of the Collector shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  until the contrary is proved}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be deemed to have been duly signed by the person by whom it purports to have been signed.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1581293\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Judicial notice shall be taken of every such signature and of the fact that the person whose signatur}{\fs24\insrsid9649203 
e it purports to be holds or}{\fs24\insrsid7804898\charrsid7804898  held the office of Collector.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid3888209 7. }{\fs24\ul\insrsid7804898\charrsid3888209 Officers to maintain secrecy}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1)}{\fs24\insrsid9381291  }{
\fs24\insrsid7804898\charrsid7804898 The Collector and every other officer of the Department }{\fs24\insrsid9056226 -}{\fs24\insrsid3888209 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3888209 {\fs24\insrsid3888209 (a) }{\fs24\insrsid7804898\charrsid7804898 
shall maintain and aid in maintaining the secrecy of all matters relating to this Act which come to the knowledge of the officer and shall not communicate any such matters to any person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 except for the purpose of giving effect to this Act or any other enactment imposing taxes or duties payable to the Crown; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3888209 {\fs24\insrsid3888209 (b) }{\fs24\insrsid7804898\charrsid7804898 shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 before beginning to perform any official duty under this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  take and subscribe to an oath of fidelity and secrecy to maintain secrecy in conformity with this section.}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Without limiting the generality of paragraph (a) of subsection (1)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 it is hereby declared that no officer of the Department shall be required to produce in any Court any book or document or to divulge or communicate to any Court any matter or thing coming under the n}{\fs24\insrsid9187287 otice of the officer}{
\fs24\insrsid7804898\charrsid7804898  in the performance of duties as an officer of the Department}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 except when it is necessary to do so for the purpose of giving effect to any provision of this Act or any other enactment imposing taxes or duties payable to the Crown.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Every person who wilfully acts in contravention of the 
provisions of this section or in contravention of the true intent of any such oath shall be liable on conviction to imprisonment for a term not exceeding 6 months or to a fine not exceeding $500.
\par }{\fs24\insrsid3888209 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3888209 {\b\fs24\ul\insrsid7804898\charrsid12416944 PART III}{\b\fs24\ul\insrsid14489779\charrsid12416944 
\par }{\b\fs24\ul\insrsid7804898\charrsid12416944 RETURNS AND ASSESSMENTS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3888209 {\fs24\insrsid3888209\charrsid3888209 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 8.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid3888209 Annual returns}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  Subject to the provisions of this Act and of any regulations under this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 every taxpayer shall for the purposes of the assessment and levy of income tax furnish to the Collector in each year a return or returns in the prescribed form or forms setting forth a complete statement of all assessable and non}{\fs24\insrsid16000611 -
}{\fs24\insrsid7804898\charrsid7804898 assessable income derived by that taxpayer during the preceding year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  together with such other particulars as may be prescribed.}{\fs24\insrsid7804898 

\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 9.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid3888209 Returns to annual balance date}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) Instead of furnishing a return in accordance with the provisions of section 8 for any year ending with 31 December}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  any taxpayer may}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  with the consent of the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  elect to furnish a return for the year ending with the date of the annual balance of the accounts of the taxpayer}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and in any such case the income derived during that year shall for the purposes of this Act be deemed to have been derived during the year ending with the 31 December nearest to that date.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) For the purposes of this section and of section 10}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 30 June in any year shall be deemed to be nearer to the last preceding 31 December than to the next succeeding 31 December.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Any election made by a taxpayer for the purposes of this section shall continue in force unless and until the taxpayer alters it with the prior approval in writing of the Collector.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 10. }{\fs24\ul\insrsid7804898\charrsid3888209 Ad}{\fs24\ul\insrsid3888209\charrsid3888209 j}{\fs24\ul\insrsid7804898\charrsid3888209 ustments consequential on change in return date}{
\fs24\insrsid7804898\charrsid9381291  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) In this section }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1581293\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 the return date}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means the last day of the period for which a return of income is required to be made;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid3888209 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 the original return date}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  means}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in the case of a taxpayer who has changed return date}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether before or after the coming into force of this Act}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the return date immediately prior to the new return date;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid3888209 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 the new return date}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  means}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in the case of a taxpayer who has changed return date}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether before or after the coming into force of this Act}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the date to which the change was made or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if there has been more than one change}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  means the date to which the last change was made.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 If in any case the new return date is an earlier date than the original ret}{\fs24\insrsid3888209 urn date}{\fs24\insrsid3539305 ,}{
\fs24\insrsid3888209  the taxpayer shall furn}{\fs24\insrsid7804898\charrsid7804898 ish a return for the period from the original return date up to and including the new return date in the succeeding year}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and if the new return date is a later date than the original return date}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the taxpayer shall furnish a return for the period from the original return date up to and including the new return date in the same year.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 All returns of income made in accordance with subsection (2) sha
ll be deemed to be returns of income derived during the year ending with the 31 December nearest to the new return date}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the income derived by a taxpayer during that period shall}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purposes of assessment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be added to any other income derived for the same year}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and that taxpayer shall be assessed and liable for income tax accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) Where}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purposes of this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 a taxpayer is assessed for income tax on a return made for a period of less than a year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  that taxpayer shall be entitled}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 by way of special exemptions}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 only to an amount bearing the same proportion to the total exemption to which that taxpayer would be entitled for a full year as the number of days in that period bears to the number of days in a year}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and where a taxpayer is assessed on a return or returns for a period of more than a year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the deduction to which that taxpayer shall be entitled by way of special exemptions shall be proportionately increased.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (5) Where}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purposes of this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 a taxpayer is assessed for income tax on a return made for a period of less than a year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  that taxpayer shall be entitled}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 by way of rebates from income tax under this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  only to an amount bearing the same proportion to the total rebates to whic
h that taxpayer would be entitled apart from this section as the number of days in that period bears to the number of days in a year and where a taxpayer is assessed on a return or returns for more than a year}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the rebates to which that taxpayer would otherwise be entitled shall be proportionately increased.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (6) Where}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purposes of this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 a taxpayer is assessed for income tax on a return made for a period that is less or greater than a year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the rate of tax shall be determined as for a year}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  
and for the purposes of this subsection the taxable income of a taxpayer shall be deemed to have been derived at a uniform daily rate throughout the period for which the return has been made and where that period is less than a year that daily rate shall 
be deemed to have been continued for a year.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1581293\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (7) Where a taxpayer has been assessed for income tax on a return made to any date other than 31 December in any year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the income derived by that taxp
ayer shall be deemed to have been assessed for tax to that date}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and not to the 31 December nearest to that date.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (8)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 For the purpose of giving effect to the provisions of this section and section 9}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the Collector may for any year or years of assessment make all such assessments or additional assessments as the Collector may deem necessary}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  notwithstanding anything in this Act.
\par }{\fs24\insrsid3888209 
\par }{\fs24\insrsid7804898\charrsid7804898 11.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid3888209 Returns by partners}{\fs24\ul\insrsid3539305 ,}{\fs24\ul\insrsid7804898\charrsid3888209  co}{\fs24\ul\insrsid16000611\charrsid3888209 -}{
\fs24\ul\insrsid3888209\charrsid3888209 trustees and j}{\fs24\ul\insrsid7804898\charrsid3888209 oint venturers}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) When income is derived by two or more persons as partners}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  co}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 trustees or otherwise the following provisions shall apply }{
\fs24\insrsid9056226 -}{\fs24\insrsid3888209  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3888209 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 in the case of trustees}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  they shall make a return of that income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and shall be jointly assessable thereon and jointly and severally liable for the tax so assessed;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3888209 {\fs24\insrsid3888209\charrsid9260564 (b) in the case of partners }{\fs24\insrsid9056226\charrsid9260564 -}{\fs24\insrsid3888209  
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid3888209 {\fs24\insrsid3888209 (i) they shall make a joint return of the income of the partnership}{\fs24\insrsid3539305 ,}{\fs24\insrsid3888209 
 setting forth the amount of that income and the shares of the several partners therein;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid3888209 {\fs24\insrsid3888209 (ii) each partner shall make a separate return of all income derived by that partner and not included in any such joint return;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid3888209 {\fs24\insrsid3888209 (iii) there shall be no joint assessment but each partner shall be separately assessed and liable for the tax payable on the person}{
\fs24\insrsid3539305 '}{\fs24\insrsid3888209 s total income}{\fs24\insrsid3539305 ,}{\fs24\insrsid3888209  including the person}{\fs24\insrsid3539305 '}{\fs24\insrsid3888209 s share of the income of any partnership in which the person is a partner;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3888209 {\fs24\insrsid3888209 (c) in any case other than that of co-trustees or partners}{\fs24\insrsid3539305 ,}{\fs24\insrsid3888209 
 each person by whom income is so derived shall include in that person}{\fs24\insrsid3539305 '}{\fs24\insrsid3888209 s return the amount of that person}{\fs24\insrsid3539305 '}{\fs24\insrsid3888209 s share of the joint income}{\fs24\insrsid3539305 ,}{
\fs24\insrsid3888209  and shall be assessed and liable accordingly.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11093775 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
For the purposes of this Act a husband and wife carrying on business together or deriving income jointly shall be deemed not to be carrying on business as partners or deriving inc
ome jointly and the whole of the income derived from the business or jointly shall be deemed to be that of the husband}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 unless in fact they are carrying on a business or deriving the income jointly under a bona fide deed of partnership.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 12.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid3888209 Returns by executors or administrators}{\fs24\insrsid16000611  -}{\fs24\insrsid7804898\charrsid7804898  (1)}{\fs24\insrsid16000611  }{
\fs24\insrsid7804898\charrsid7804898 The executor or administrator of a deceased taxpayer shall in respect of all income derived from that taxpayer in that taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 
s lifetime snake the same returns as the taxpayer ought to have made or would have been bound to make if the taxpayer had remained alive; and the Collector may}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  from time to time}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  require the executor or administrator to make such further returns relative to that income as the Collector thinks necessary}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and may assess the executor or administrator for income tax on that income in the same manner in which the Collector may have assessed the taxpayer had the taxpayer remained alive.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1581293\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) The tax so assessed shall be deemed to be a liability incurred by the deceased taxpayer in the lifetime of the deceased taxpayer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the deceased taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s executor or administrator shall be liable for the same accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 13.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid1581293 Collector may in certain cases demand special }{\fs24\ul\insrsid3888209\charrsid1581293 returns and make special assessments}{
\fs24\insrsid3888209  }{\fs24\insrsid9056226 -}{\fs24\insrsid3888209  (1) This section applied to the following persons }{\fs24\insrsid9056226 -}{\fs24\insrsid3888209 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3888209 {\fs24\insrsid3888209 (a) an agent;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3888209 {\fs24\insrsid3888209 (b) a non-resident trader;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3888209 {\fs24\insrsid3888209 
(c) a person who is believed by the Collector to be about to leave the Cook Islands or to be about to discontinue the carrying on of business in the Cook Islands;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3888209 {\fs24\insrsid3888209 (d) a person who has ceased to carry on business in the Cook Islands or to derive assessable income;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3888209 {\fs24\insrsid3888209 (e) the executors or administrators of a deceased taxpayer in respect of income derived by that taxpayer in that taxpayer}{\fs24\insrsid3539305 '}{
\fs24\insrsid3888209 s lifetime;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3888209 {\fs24\insrsid3888209 (f) a person who has become bankrupt}{\fs24\insrsid3539305 ,}{\fs24\insrsid3888209  or a company which is in the course of being wound up.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3888209 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) The Collector may at any time during the income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  require any person to whom this
\par section applies to make a return of income derived from any specified transaction or transactions}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or during any specific period}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and may assess the person for income tax on the income so returne}{\fs24\insrsid4409312 d}{\fs24\insrsid3539305 ,}{\fs24\insrsid4409312  or when default is made in m}{\fs24\insrsid7804898\charrsid7804898 aking such a return}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or the Collector is dissatisfied therewith}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  then on such suns as the Collector thinks reasonable}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and shall give notice of the assessment to the person so assessed.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Any person so assessed shall have the same right of objection as if the person had been assessed in the ordinary course.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) Tax so assessed shall be payable on demand}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  which may be made in and by the notice of assessment}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or at any later date}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the tax shall be recoverable in the same manner as income tax assessed in the ordinary course and assessed.
\par }{\fs24\insrsid3888209 
\par }{\fs24\insrsid7804898\charrsid7804898 (5) Tax so assessed shall be calculated at the rate applicable to the income year in respect of which the assessment is made.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (6) No assessment made under this section shall in any manner preclude a subsequent assessment of the same person in the ordinary course in respect of the whole of the income derived by the person during the inc
ome year with respect to which the assessment under this section was made}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  but in such case the tax paid under the earlier assessment shall be credited in the subsequent assessment.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid1581293\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 14.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid3888209 Other annual returns}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 In addition to the foregoing returns every person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether a taxpayer or not}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 shall make to the Collector such annual returns as may from time to time be prescribed for the purposes of this Act.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3888209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 15.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid3888209 Date by which returns to be furnished}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) The annual return of income required under this Act to be furnished in any year by any taxpayer in respect of income derived by the taxpayer in the preceding year shall be furnished t}{\fs24\insrsid13642367 o the Collector not later than 1}{
\fs24\insrsid7804898\charrsid7804898  March in that first}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 mentioned year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  where }{\fs24\insrsid9056226 -}{\fs24\insrsid13642367 

\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13642367 {\fs24\insrsid13642367 (a) }{\fs24\insrsid7804898\charrsid7804898 
the taxpayer is not authorised to furnish the return under section 9 for all accounting year ending with a balance date other than 31 December in the preceding year; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid13642367\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13642367 {\fs24\insrsid13642367 (b) }{\fs24\insrsid7804898\charrsid7804898 the taxpayer is not required to pay provisional tax on the taxpayer}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s income under Part X.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid13642367\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 
(2) The annual return of income required under this Act to be furnished in any year by any taxpayer to whom subsection (1) does not apply shall be furnished to the Collector in that year not later than the date specified in clause 1 of the Third Schedule.
}{\fs24\insrsid7804898 
\par }{\fs24\insrsid13642367\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
Where the income of a taxpayer for the preceding year consisted exclusively or principally of income other than income from employment or withholding income and the taxpayer satisfies the Collector that the taxpayer is unable to furnish the
 required return by the due date thereof}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 upon application in that behalf in writing by or on behalf of the taxpayer on or before that date}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or within such further period as the Collector may allow in any case or class of case}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  may extend the time for furnishing the required return to such date as the Collector thinks proper.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid13642367\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 16.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid13642367 Collector may require other returns to be made}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  In addition to the foregoing returns every person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether a taxpayer or not}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as and when required by the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  make such further or other returns as the Collector requires for the purposes of this Act.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid13642367\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 17.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid13642367 Presumption as to authority}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 A return purporting to be made by or on behalf of any person shall for all purposes be deemed to have been made by that person or by that person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s authority}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  unless the contrary is proved.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid13642367\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 18.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid13642367 Collector to make assessments}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid13642367  (1) From}{
\fs24\insrsid7804898\charrsid7804898  the returns made as aforesaid and from any other information in the Collector}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s possession the Collector shall in a}{\fs24\insrsid13642367 nd for 
every year}{\fs24\insrsid3539305 ,}{\fs24\insrsid13642367  and from tim}{\fs24\insrsid7804898\charrsid7804898 e to time and at any time thereafter as may be necessary}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 make assessments in respect of every taxpayer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  setting forth the amount upon which tax is payable and the amount of the tax.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid13642367\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Every such assessment shall be made in such form and manner as the Collector thinks fit}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and shall be signed by the Collector.}{\fs24\insrsid7804898 

\par }{\fs24\insrsid13642367\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 19.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid13642367 Basic rates of income tax}{\fs24\insrsid16000611  - }{\fs24\insrsid7804898\charrsid7804898 (1)}{\fs24\insrsid16000611  }{
\fs24\insrsid7804898\charrsid7804898 The Collector shall in any year of assessment assess the income tax of any taxpayer at the basic rate set out in the First Schedule.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid13642367\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
If the basic rate for any year of assessment is higher or lower than the basic rate applicable to that year as a consequence of any amendment to the First Schedule made after the date of the assessment}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the amount of every assessment of income tax made under this section in respect of that year}{\fs24\insrsid13642367  }{\fs24\insrsid7804898\charrsid7804898 shall be adjusted accordingly}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and every such assessment shall have the same effect as if the amount thereof as so adjusted had been specified in that assessment.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid13642367 
\par }{\fs24\insrsid7804898\charrsid933612 20.}{\fs24\insrsid16000611\charrsid933612  }{\fs24\ul\insrsid7804898\charrsid933612 Arbitrary assessment where business controlled by non}{\fs24\ul\insrsid16000611\charrsid933612 -}{
\fs24\ul\insrsid7804898\charrsid933612 residents appears to produce insufficient taxable income}{\fs24\insrsid7804898\charrsid933612  }{\fs24\insrsid16000611\charrsid933612 -}{\fs24\insrsid7804898\charrsid933612 
 (1) Where any business carried on in the Cook Islands}{\fs24\insrsid13642367\charrsid933612  }{\fs24\insrsid16000611\charrsid933612 -}{\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid13642367 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13642367 {\fs24\insrsid13642367 (a) }{\fs24\insrsid7804898\charrsid7804898 is controlled exclusively or principally by persons not resident in the Cook Islands;}{
\fs24\insrsid13642367  or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid13642367 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13642367 {\fs24\insrsid13642367 (b) }{\fs24\insrsid7804898\charrsid7804898 
is carried on by a company not resident in the Cook Islands or by a company in which more than one half of the shares are held by persons not residing in the Cook Islands; or}{\fs24\insrsid13642367\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid13642367 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13642367 {\fs24\insrsid13642367 (c) }{\fs24\insrsid7804898\charrsid7804898 
is carried on by a company which holds or on behalf of which other persons hold more than one half of the shares in a company not resident in the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid13642367\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8078605 {\fs24\insrsid7804898\charrsid7804898 
and it appears from the returns made to the Collector that the business produces no taxable income or less than the amount of taxable income which in the opinion of the Collector might be expected to arise from that business}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the person carrying on the business in the Cook Islands shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  notwithstanding anything in this Act}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  be assessable for and liable to pay income tax on a taxable income of such amount as the Collector determines}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  being either }{\fs24\insrsid16000611 -}{
\fs24\insrsid9381291 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9381291 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13642367 {\fs24\insrsid7804898\charrsid7804898 (e)}{\fs24\insrsid13642367  }{\fs24\insrsid13642367\charrsid7804898 such proportion as the Collector determines of the tot
al receipts (whether cash or credit) of the business; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14642913 {\fs24\insrsid6960450 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13642367 {\fs24\insrsid13642367 (f) }{\fs24\insrsid13642367\charrsid7804898 
such proportion as the Collector determines of the total purchase money paid or payable (whether in cash or by the granting of credit) in the conduct of the business.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid13642367 
\par (2) }{\fs24\insrsid7804898\charrsid7804898 For the purposes of this section the place of residence of any person other than a company}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the place of residence of any company}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall be determined in accordance with the provisions of section 82.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid13642367\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 21.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Assessment where default made in furnishing}{\fs24\ul\insrsid16000611\charrsid5771292  }{\fs24\ul\insrsid5771292\charrsid5771292 re}{
\fs24\ul\insrsid7804898\charrsid5771292 turns}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  If any person makes default in furnishing any return}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or if the Collector is not satisfied with the return made by any person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or if the Collector has reason to suppose that any person}{\fs24\insrsid3539305 ,}
{\fs24\insrsid7804898\charrsid7804898  although that person has not made a return}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  is a taxpayer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector may make an 
assessment of the amount on which}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in the Collector}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s judgment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 tax ought to be levied and of the amount of that tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and that person shall be liable to pay the tax so assessed}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 save in so far as that person establishes on objection that the assessment is excessive or that the person is not chargeable with tax.
\par 
\par 22.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Amendment of assessments}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) The Collector may from time to time and at any time make all such alterations in or additions to an assessment as the Collector thinks necessary in order to ensure the correctness thereof}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 notwithstanding that the tax already assessed may have been paid.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid14642913\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 If any such alteration or addition has the effect of imposing any fresh liability or increasing any existing liability}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  notice thereof shall be given by the Collector to the taxpayer affected.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid14642913\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 23.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid14642913 Limitation of time for amendment of assessment}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  When any person has made a return and has been assessed for income tax for any year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 it shall not be lawful for the Collector to alter the assessment so as to increase the amount thereof after the expiration of 4 years from the end of the year in which the}{\fs24\insrsid5771292  }{\fs24\insrsid7804898\charrsid7804898 
assessment was made or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 in any case where in the opinion of the Collector the return so made is fraudulent or wilfully misleading or omits all mention of income which is of a particular nature or was derived from a particular source in respect of which a 
return is required to be made}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  after the expiration of 10 years from the end of the year in which the assessment was made.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 24.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Validity of assessment not affected by failure to comply with Act}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  The validity of an assessment shall not be affected by reason that any of the provisions of this Act have not been complied with.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 25.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Except in proceedings on objection assessments deemed correct}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  Except in proceedings on objecti}{\fs24\insrsid14642913 on to an assessment under Part I}{\fs24\insrsid7804898\charrsid7804898 V}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 no assessment made by the Collector shall be disputed in any Court or in any proceedings either on the ground that the person so assessed is not a taxpayer or on any other ground}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and except as aforesaid}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  every assessment and all the particulars thereof shall be conclusively deemed and taken to be correct}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the liability of the person so assessed shall be determined accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 26.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Evidence of returns and assessments}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 The production of any document under the hand of the Collector purporting to be a copy of or extract from any return or assessment shall in all Courts and in all proceedings be sufficient evidence of the original}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and the production of the original shall not be necessary}{\fs24\insrsid3539305 ,}{\fs24\insrsid5771292  }{\fs24\insrsid7804898\charrsid7804898 and all Courts shall in all proceedings take judicial no
tice of the signature of the Collector either to the original or to any such copy or extract.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid11023233 27.}{\fs24\insrsid16000611\charrsid11023233  }{\fs24\ul\insrsid7804898\charrsid11023233 Notice of assessment to taxpayer}{\fs24\insrsid7804898\charrsid11023233  }{\fs24\insrsid16000611\charrsid11023233 -}{
\fs24\insrsid7804898\charrsid11023233  (1) As soon as conveniently may be after an assessment is made the Collector shall cause notice of the assessment to be given to the taxpayer.}{\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid5771292 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) The omission to give any such notice shall not invalidate the assessment or in any manner affect the operation thereof.
\par }{\fs24\insrsid5771292 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5771292 {\b\fs24\ul\insrsid7804898\charrsid12416944 PART IV}{\b\fs24\ul\insrsid14489779\charrsid12416944 
\par }{\b\fs24\ul\insrsid7804898\charrsid12416944 OBJECTIONS TO ASSESSMENTS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292 
\par }{\fs24\insrsid7804898\charrsid7804898 28.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Objections to assessments}{\fs24\ul\insrsid3539305 ,}{\fs24\ul\insrsid7804898\charrsid5771292  how originated}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) Any person who has been assessed for income tax may object to the assessment by delivering or posting to the Collector a written notice of objection stating shortly the grounds of that person}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s objection so that it reaches the Collector within the time specified in that behalf in the notice of assessment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 not being less than six weeks after the date on which that notice of assessment is given.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) If the Collector is satisfied that there is no suitable mail or means of delivery by which a written notice of objection can reach the Collector within the time so specified}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  then advice to the Collector by radio}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  telephone}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  facsimile or other electronic means that
 the taxpayer objects to an assessment will constitute an effective notice of objection if }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid14642913\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid5771292 (a) }{\fs24\insrsid7804898\charrsid7804898 the advice is received by the Collector within the time so specified; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid5771292 (b) }{\fs24\insrsid7804898\charrsid7804898 
the taxpayer posts to the Collector by the next available mail a written statement setting out shortly the grounds of the objection.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) No notice of objection given after the time so specified shall be of any force or effect unless the Collector accepts the same and gives notice to the objector accordingly.
\par }{\fs24\insrsid5771292 
\par }{\fs24\insrsid7804898\charrsid7804898 29.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Collector may amend assessment}{\fs24\ul\insrsid3539305 ,}{\fs24\ul\insrsid7804898\charrsid5771292  or objection may be submitted to High Court}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) The Collector shall consider every objection and may alter the assessment pursuant thereto.
\par }{\fs24\insrsid5771292 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 If an objection is not allowed by the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the objector may}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  within three months after the date on which notice of the disallowance is given to the objector by or on behalf of the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 by notice in writing to the Collector require that the objection be heard and determined by the High Court before a Judge thereof}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and in that event the objection shall be heard and determined in the High Court and the High Court shall for the purpose of hearing and determining the objection}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whatever the amount involved}
{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  have all the powers vested in it in its ordinary civil jurisdiction as if in an action between the objecting taxpayer and the Collector.
\par }{\fs24\insrsid5771292 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) If the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  after considering the objection}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 has allowed the objection in part and has reduced the assessment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the reduced assessment shall be the assessment to be dealt with by the High Court.
\par }{\fs24\insrsid5771292 
\par }{\fs24\insrsid7804898\charrsid7804898 30.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Hearing of objections by High Court}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) The procedure for}{\fs24\insrsid5771292  the institution}{\fs24\insrsid3539305 ,}{\fs24\insrsid5771292  hearing}{\fs24\insrsid3539305 ,}{\fs24\insrsid5771292  and }{\fs24\insrsid7804898\charrsid7804898 
determination of such proceedings in the High Court shall be in accordance with the ordinary practice of that Court.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) No objection to an assessment of income tax shall be heard by a Judge in open Court.
\par }{\fs24\insrsid5771292 
\par }{\fs24\insrsid7804898\charrsid7804898 31.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Burden of proof on objector}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 On the hearing and determination of all objections to assessments of income tax the burden of proof shall be on the objector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the Court may receive such evidence as it thinks fit}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether receivable in accordance with law in other proceedings or not.
\par }{\fs24\insrsid5771292 
\par }{\fs24\insrsid7804898\charrsid7804898 32.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Costs}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 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).}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292 
\par }{\fs24\insrsid7804898\charrsid7804898 33.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Court m}{\fs24\ul\insrsid5771292\charrsid5771292 ay confirm}{\fs24\ul\insrsid3539305 ,}{\fs24\ul\insrsid5771292\charrsid5771292  cancel or alte}{
\fs24\ul\insrsid7804898\charrsid5771292 r the assessment}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  On the determinat}{\fs24\insrsid5771292 ion of any such objection the H}{
\fs24\insrsid7804898\charrsid7804898 igh Court may either confirm or cancel the assessment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or increase or reduce the amount thereof}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and the assessment shall he al}{\fs24\insrsid5771292 te}{\fs24\insrsid7804898\charrsid7804898 red by the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if necessary}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  so as to conform to that determination.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 34.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Appeals to Court of Appeal}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 The determination of the High Court on any such objection shall be subject to appeal to the Court of Appeal of the Cook Islands.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 35.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Appeals from assessments}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) In this Act the ter}{\fs24\insrsid14642913 m}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 appeal}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  means a proceeding in the High
 Court under this Part for the determination of an objection made under this Act to an assessment of income tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the term }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
appellant}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  means the person by whom any such objection has been made.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) The parties to the appeal shall be the appellant}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a}{\fs24\insrsid5771292 nd the Collector as respondent.
\par 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) For the purpose of every appeal }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the Collector shall state and sign a case setting forth the facts as alleged by the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the nature of the assessment made by the Collector}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the ground of objection thereto}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the question for the determination}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  of the Court;}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the case}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  so stated and signed}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall be filed by the Collector in the High Court}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the filing of the case shall be deeme}{\fs24\insrsid5771292 d to be the institution of the }{\fs24\insrsid7804898\charrsid7804898 appeal;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 a copy of the case so filed s
hall be sent by the Collector to the appellant.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) Within 14 days after the filing of the case by the Collector or within such further time as the Collector may allow}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the appellant may}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if the appellant thinks fit}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  file an answer to the case. The answer
 shall set forth the facts as alleged by the appellant and the grounds of the appeal.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (5) The case as stated and filed by the Collector shall not be conclusive as to the matters set forth therein}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 either against the appellant or the Collector except so far as agreed to in writing by or on behalf of the Collector and the appellant.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (6)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 After the filing of the case by the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the Registrar of the Court shall on the application of the Collector or of the appellant}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  appoint a time and place for the hearing of the appeal}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  that time not being earlier (except with the consent of the Collector and the appellant) than 21 days after the date of the filing of the case.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid15564570 (7) Reasonable notice by post or otherwise of the time and place so appointed shall be given by the person on whose application the appointment has been made to the other party to the appeal.
\par }{\fs24\insrsid5771292\charrsid15564570 
\par }{\fs24\insrsid7804898\charrsid15564570 (8) At the time and place so appointed}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid15564570  a Judge of the High Court or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid15564570 
 in the absence of a Judge}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid15564570  the Registrar of the Court may adjourn the hearing to any other time or place}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid15564570 
 and so on from time to time.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (9) If either party fails to appear at the hearing}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Court shall in its discretion either adjourn the hearing or determine the appeal in the sa
me manner as if both parties were present.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (10) The procedure at the hearing of the appeal shall be the same}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  with all necessary modifications}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  as if the appeal were an action in which the appellant is the plaintiff and the Collector is the defendant.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 36.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Obligation to pay tax not suspended by objection or appeal}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  The obligation to pay and the right to receive and recover any tax shall not be suspended by any objection or appeal}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 but if the objector succeeds the amount (if any) of the tax received by the Collector in excess of the amount which}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  according to the decision on the hearing of the objection or appeal}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  was properly payable shall forthwith be refunded to the objector by the Collector.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 37.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Determination of objection not to affect other income}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  The determination of an objection under any of the foregoing provisions shall relate solely to the income which is the subject of the assessment objected to}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and shall not affect the right of the Collector to assess tax on any other income of the objector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  
or to amend the assessment objected to in any manner rendered necessary by the assessment of tax on other such income.}{\fs24\insrsid7804898 
\par }{\fs24\ul\insrsid13324518\charrsid13324518 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13324518 {\b\fs24\ul\insrsid13324518\charrsid12416944 PART V
\par INCOME TAX
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\ul\insrsid5771292\charrsid13324518 
\par }{\fs24\insrsid7804898\charrsid7804898 38.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Meaning of }{\fs24\ul\insrsid3539305 "}{\fs24\ul\insrsid7804898\charrsid5771292 absentee}{\fs24\ul\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Absentee}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  means}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a person whose home has not been in the Cook Islands during any part of the income year:}{\fs24\insrsid7804898 

\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 Provided that a taxpayer shall not be deemed to be an absentee within the meaning of this Part if the Collector is satisfied that the absence of the taxpayer from th
e Cook Islands during the income year has been for the sake of the taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s health}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or of the health of the spouse or of any child of the taxpayer; and}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 Provided further that no person who is absent from the Cook Islands in the service in any capacity of the Government of the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 nor the spouse of any such person if the spouse is also absent from the Cook Islands with that person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 shall by reason of such absence be deemed to be an absentee within the meaning of this Part.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 39.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Income tax imposed}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) Subject to the provisions of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  there shall be levied and paid for the use of the Crown for the year commencing on 1 January in each year}{\fs24\insrsid3539305 ,}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 tax herein referred to as income tax.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Subject to the provisions of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  income tax shall be p
ayable by every person deriving income on all such income derived by that person during the year for which the tax is payable.
\par }{\fs24\insrsid5771292 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) The year in which income is so derived is in this Act referred to as the income year and the year for which income tax is payable is in this Act referred to as the year of assessment.}{\fs24\insrsid7804898 

\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 39A}{\fs24\insrsid9381291 .}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid3823744 Taxation of income from more than one source}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 For the purposes of assessing income tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 every taxpayer who is an individual natural person resident in the Cook Islands (not merely acting as a trustee) who derives income from more than one source shall be assessed and liable for income tax in accordance with section 40.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 40.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Rates to be fixed}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 Income tax shall be assessed and levied on the taxable income of every taxpayer at the basic rates set out in the First Schedule.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 41.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Special exemption for savings or deposits with Banks}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 For the purposes of assessing income tax for any income year that ends on or before 31 December 2001}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  every taxpayer who is an individual natural person resident in the Cook Islands (not merely acting as a trustee) and who earns income by way of interest on deposits or savings with any Bank shall not be liable for i
ncome tax (other than withholding tax) in respect of all such income derived by that taxpayer in any such income year.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Notwithstanding subsection (1)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount of income which a taxpayer may claim as exempt from income tax under subsection (1) in an
y income year will be reduced}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  to not less than nil}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 by the amount (if any) claimed under subsection (1) in that income year as being exempt by }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 any spouse of the taxpayer; or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any child of the taxpayer who is under the age of 19 years at any time during the income year.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5771292 {\b\fs24\insrsid7804898\charrsid1395726 Exempt Income
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 42.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5771292 Incomes wholly exempt from taxation}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) The following incomes shall be exempt from taxation:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the income}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  other than income received in trust}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  of a local authority or of a public authority;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income de
rived from sinking funds in respect of any public debt or of the debt of any local authority;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
income derived by any person from any pension or allowance in respect of any war or in respect of any disability or disablement attributable to or aggravated by service in any naval}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  military}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  air or police forces granted by the Government of the Cook Islands or by any other Government;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid11494906 (}{\fs24\insrsid7804898\charrsid8019963 d}{\fs24\insrsid7804898\charrsid11494906 )}{\fs24\insrsid16000611\charrsid11494906  }{
\fs24\insrsid7804898\charrsid11494906 income derived by a person who is not reside}{\fs24\insrsid9437647\charrsid11494906 nt (within the meaning of this }{\fs24\insrsid8019963 Pa}{\fs24\insrsid7804898\charrsid11494906 rt of this Act) in the Cook}{
\fs24\insrsid7804898\charrsid7804898  Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  from personal (including professional) services performed by that person within the Cook Islands during a visit to the Cook Islands if}{
\fs24\insrsid5771292  }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (i)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 that visit does not exceed a period of 30 days; and}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (ii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 in the country or territory in which that person is res
ident that income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  being exempt from income tax in the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 is chargeable with any tax which in the opinion of the Collector is substantially of the same nature as income tax under this Act and;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (iii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
those services are performed for or on behalf of a person who is not resident (within the meaning of this Part) in the Cook Islands:}{\fs24\insrsid5771292 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid7804898\charrsid7804898 Provided that this paragraph shall not apply to the income derived in any income year by a person who is present within th
e Cook Islands for a period or periods exceeding in the aggregate 30 days during that year;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (e)}{\fs24\insrsid16000611  }{\fs24\insrsid3349440 income derived in the form }{\fs24\insrsid5771292 
of payments in the nature of alimony or maintenance made to a person by that person}{\fs24\insrsid3539305 '}{\fs24\insrsid5771292 s spouse or former spouse out of income belonging to that spouse or former spouse;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (f)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income from a superannuation fund or approved annuity}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and income derived by the trustees of a superannuation fund;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (g)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
income (not being income of the kind referred to in paragraph (h)) derived b}{\fs24\insrsid5771292 y}{\fs24\insrsid7804898\charrsid7804898 
 trustees in trust for charitable purposes or derived by any society or institution established exclusively for such purposes and not carried on for the private pecuniary profit of any individual;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (h)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income derived directly or indirectly from any busines
s carried on by or on}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 behalf of or for the benefit of trustees in trust for charitable purposes within}{\fs24\insrsid5771292  }{\fs24\insrsid7804898\charrsid7804898 the Cook Islands}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or derived directly or indirectly from any business carried on by or on behalf of or for the benefit of any society or institution esta
blished exclusively for such purposes and not carried on for the private pecuniary profit of any individual:}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid7804898\charrsid7804898 Provided that if the aforesaid purposes are not limited to the Cook Islands the Collector may}{\fs24\insrsid5771292  }{
\fs24\insrsid7804898\charrsid7804898 apportion }{\fs24\insrsid10292079 the income between such persons}{\fs24\insrsid7804898\charrsid7804898  within the Cook Islands and the like purposes out of}{\fs24\insrsid16000611  }{
\fs24\insrsid7804898\charrsid7804898 the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and may allow to the trustees}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  society}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or institution a partial exemption accordingly;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (i)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income derived by any society or association}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether incorporated or not}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  which is}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in the opinion of
 the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 established substantially or primarily for the purpose of promoting any amateur game or sport if that game or sport is conducted for the recreation or entertainment of the general public}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and if no part of the income or other funds of the society or association is used or available to be used for the private pecuniary profit of any proprietor}{\fs24\insrsid3539305 ,}{\fs24\insrsid6971329  member}{\fs24\insrsid3539305 ,}{
\fs24\insrsid6971329  or shareholder thereof;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (j)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
income derived by any society or association whether incorporated or not}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  which is in the opinion of the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 established substantially or primarily for the purpose of advertising}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  beautifying}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or developing any island}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  village}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or other district so as to attract trade}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  tourists}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  visitors}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or population}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or to create}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  increase}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  expand}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or develop amenities for the general public}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  if no part of the income or other funds of the society or association is used or is or may become available to be used for any other purpose}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 not being a charitable purpose;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (k)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income derived by any person fr
om any maintenance or allowance provided for or paid to that person in respect of attendance at an educational institution in terms of a scholarship or bursary;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid11093775 (l}{\fs24\insrsid7804898\charrsid7804898 )}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
income derived by any trustee in trust for any sick}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  accident}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or death benefit fund}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  not being income derived directly or indirectly from any business carried on by or on behalf of or for the benefit of that trustee;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (m)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
income derived by any person from any compensation received by that person under the Cook Islands Workers Compensation Ordin}{\fs24\insrsid13570247 ance 1964}{\fs24\insrsid3539305 ,}{\fs24\insrsid13570247  whether as a lump sum}{
\fs24\insrsid7804898\charrsid7804898 s or by weekly payments;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (}{\fs24\insrsid12468260 n) income of the South Pacific C}{\fs24\insrsid7804898\charrsid7804898 
ommission regional or international organisations and the income so far as it is derived from the funds of those organisations of persons who are not ordinarily resident in the Cook Islands employed by those organisations;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (o)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income of the United Nations
 or of any specialised agency of the United Nations and the income in so far as it is derived from the funds of the United Nations or any such agency of persons who are not ordinarily resident in the Cook Islands employed by the United Nations or any such
 agency;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid15077081 (p)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income }{\fs24\insrsid13777529 derive}{
\fs24\insrsid13777529\charrsid7804898 d}{\fs24\insrsid7804898\charrsid7804898  by any person pursuant to the Welfare Act 1989;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (q)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
income presently exempted from income tax by any other Act or Ordinance to the extent of the exemption so provided;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (r)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income derived directly from a foreign source of funds
 given or exceeded in the context of international foreign aid to any employer resident outside the Cook Islands (including any government) by any person who is not ordinarily}{\fs24\insrsid5771292  }{\fs24\insrsid7804898\charrsid7804898 
resident in the Cook Islands employed by any such employer pursuant to any agree
ment or agreements between the Cook Islands Government and the employer or donor in connection with any development project in the Cook Islands or the provision of specialised services to any public authority within the meaning of this Act; in which the c
ase th}{\fs24\insrsid7611814 e Minister shall supply to the}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Collector a certificate in respect of eac}{\fs24\insrsid5771292 h such agreement or agreements;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5771292 {\fs24\insrsid5771292 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5771292 {\fs24\insrsid7804898\charrsid7804898 (s)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
income derived pursuant to a contract of employment between a foreign government a regional or international organisation}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or an employee}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and the Government under a supplementation or similar scheme or any public authority as defined in section 2;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5771292\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (t)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
Income derived by consular and diplomatic personnel as may by regulation be exempted.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 For the purposes of this section the expression }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 sick}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  accident}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or death benefit fund}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means any fund established for the benefit of the employees of any employer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or of the members of any incorporated society or for the benefit of the widows and dependents of any deceased employees of any employer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or of any deceased members of any incorporated society}
{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and approved for the time being by the Collector.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid13705169 43.}{\fs24\insrsid16000611\charrsid13705169  }{\fs24\ul\insrsid7804898\charrsid13705169 Concessions for contributing to economic development and development industries}{\fs24\insrsid7804898\charrsid13705169  }{
\fs24\insrsid16000611\charrsid13705169 -}{\fs24\insrsid7804898\charrsid13705169  (1) Any tax variation}{\fs24\insrsid7804898\charrsid7804898  certificate previously granted pursuant to secti
ons 49 and 49A of the Income Tax Act 1972 and its amendments shall continue to take effect according to its terms.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3304110 {\fs24\insrsid7804898\charrsid7804898 
(2) The Minister may not make any declaration under sections 49 and 49A of the Income Tax Act 1972 unless an application for the declaration
 had been received by the Minister before 28 May 1997 but any declaration made under those sections in respect of an application received before that date will continue to take effect according to its terms.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 44.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid15953675 Standard supplemental deduction for individuals}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid15953675  In}{
\fs24\insrsid7804898\charrsid7804898  calculating the assessable income for any income year of any person who is an individual natural person resident in the Cook Islands (not merely acting as a trustee)}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  a deduction will be allowed}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in addition to any other deduction allowed under this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 for the amount calculated under the following formula:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15953675 {\b\fs24\insrsid14642913\charrsid933612 Income}{\b\fs24\insrsid12468260\charrsid933612  }{\b\fs24\insrsid14642913\charrsid933612 -}{\b\fs24\insrsid12468260\charrsid933612  }
{\b\fs24\insrsid7804898\charrsid933612 Deduction}{\b\fs24\insrsid7804898\charrsid14303711 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1395726 {\fs24\insrsid7804898\charrsid14486379 where }{\fs24\insrsid16000611\charrsid14486379 -}{\fs24\insrsid7804898\charrsid14486379 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid14486379 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid1395726 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid14486379 Income}{\fs24\insrsid3539305 "}{\fs24\insrsid16000611\charrsid14486379  }{
\fs24\insrsid7804898\charrsid14486379 is the person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid14486379 s aggregate assessable income from all sources for the income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid14486379 
 before allowing for any deductions for the income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid14486379  excluding:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid15953675\charrsid14486379 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid1395726 {\fs24\insrsid7804898\charrsid14486379 (a) Interest}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid14486379  other than interest on de}{\fs24\insrsid4992125 
posits or savings with any Bank;}{\fs24\insrsid7804898\charrsid14486379 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid15953675\charrsid14486379 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid1395726 {\fs24\insrsid7804898\charrsid7804898 (b) Dividends that a company elects to deduct under section 59(k) o}{\fs24\insrsid15953675 f this Act;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid15953675 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid1395726 {\fs24\insrsid7804898\charrsid7804898 (c) Income derived as a beneficiary under a trust.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid15953675 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid1395726 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Deduction}{\fs24\insrsid3539305 "}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
is the aggregate of the amounts which the person may deduct in calculating the persons assessable income for the income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  excluding any amoun}{\fs24\insrsid1395726 
t deductible under this section:}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid1395726 {\fs24\insrsid7804898\charrsid7804898 Provided that the amount allowed as a deduc}{\fs24\insrsid14486379 tion under this section shall }{
\fs24\insrsid14486379\charrsid7804898 not}{\fs24\insrsid14486379  be}{\fs24\insrsid7804898\charrsid7804898  less than nil nor more than }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12468260 {\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid1395726 {\fs24\insrsid7804898\charrsid7804898 (a) $3}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 000 in respect of the income year ending 31 December 1997}{
\fs24\insrsid3539305 ,}{\fs24\insrsid15953675  or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12468260 {\fs24\insrsid15953675 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid1395726 {\fs24\insrsid7804898\charrsid7804898 (b) $6}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 000 in respect of any other income year.}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 45.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid15953675 100% depreciation rate for new property}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) Notwithstanding the actual useful life of the asset}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 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}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the annual rate of dep
reciation will be one hundred per cent (100%) if the asset is acquired by the taxpayer on or after }{\fs24\insrsid15953675 1 }{\fs24\insrsid7804898\charrsid7804898 April 1997 and has not been used or held for use in the Cook Islands}{\fs24\insrsid3539305 
,}{\fs24\insrsid7804898\charrsid7804898  other than as trading stock}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  by any person before the date upon which the taxpayer acquired it.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Subsection (1) will not apply in respect of assets }{\fs24\insrsid9056226 -}{\fs24\insrsid14642913 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14642913 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 listed in the Fifth Schedule; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid14642913 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14642913 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 used or held for use by the taxpayer as part of a business if}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in respect of the income derived by the taxpayer from the business in the year in which the asset is acquired}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the taxpayer is entitled to}{\fs24\insrsid15953675  an income tax concession under }{\fs24\insrsid9056226 -}{\fs24\insrsid15953675 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11093775 {\fs24\insrsid11093775 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid14642913 {\fs24\insrsid7804898\charrsid7804898 (i)}{\fs24\insrsid16000611  }{\fs24\insrsid15953675\charrsid7804898 Section}{\fs24\insrsid7804898\charrsid7804898  43; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid14642913 {\fs24\insrsid7804898\charrsid7804898 (ii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Part VII of the Development Investment Board Act 1996.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15953675 {\b\fs24\insrsid7804898\charrsid1791769 Assessable Income
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675 
\par }{\fs24\insrsid7804898\charrsid7102596 46.}{\fs24\insrsid16000611\charrsid7102596  }{\fs24\ul\insrsid7804898\charrsid7102596 Items included in assessable income}{\fs24\insrsid7804898\charrsid7102596  }{\fs24\insrsid16000611\charrsid7102596 -}{
\fs24\insrsid7804898\charrsid7102596  (1) Without in any way limiting the meaning of the term}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7102596  the}{\fs24\insrsid7804898\charrsid7804898  assessable income of any person shall include}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  unless otherwise provided in this Act }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid15953675 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
all profits or gains derived from any business (including any increase in the}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 value of stock in hand at the time of the transfer or sale of the business}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or on}{\fs24\insrsid15953675  }{\fs24\insrsid7804898\charrsid7804898 the reconstruction of a company);}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 all salaries}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  wages}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or allowances (whether in cash or otherwise)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and all sums received or receivable by way of bonus}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  gratuity}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  extra salary}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or emolument of any kind in respect of or in relation to the employment or service of the taxpayer;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
all profits or gains derived from the sale or other disposition of any real or personal property or any interest therein}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if the business of the taxpayer comprises dealing in such property}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or if the property was acquired for the purpose of selling or otherwise disposing of it}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and all profits or gains derived from the carrying on or carrying out of any undertaking or scheme entered into or devised for the purpose of making a profit;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (d)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 all rents}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  fines}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  premiums}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or other revenues (including payments for or in respect of the goodwill of any business}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or the benefit of any statutory licence or privilege) derived by the owner of land from any lease}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  licence}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or}{\fs24\insrsid15953675  }{\fs24\insrsid7804898\charrsid7804898 
easement affecting the land or from the grant of any righ}{\fs24\insrsid10451208 t of taking the profits thereof;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (e)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
all royalties or other like payments dependent upon production from or the use of any real or personal property}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether or not they are instalments of the purchase price of any property;}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (f)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 all payments for the supply}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  in connection with the carrying on of a business}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  of scientific}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  technical}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  industrial or commercial knowledge}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  information}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  assistance}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or services:}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (g)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 all dividends and annuities}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  other than an approved annuity;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (h)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income derived from any other source whatsoever.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) For the purposes of paragraph (b) of subsection (1) }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Where any bonus}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  gratuity}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or retiring allowance (not being money paid to any director of a company pursuant to its articles of association) is paid in a lump sum in respect of the employment or service of the taxpayer on the}{\fs24\insrsid15953675  }{
\fs24\insrsid7804898\charrsid7804898 occasion of the taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s retirement from such employment or service only 5 percent of that lump sum shall be deemed to be income;}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 without limiting the meaning of the term }{\fs24\insrsid3539305 
"}{\fs24\insrsid7804898\charrsid7804898 allowances}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  as used in that paragraph the said term shall be deemed to include (in the case of a taxpayer}{\fs24\insrsid15953675  }{
\fs24\insrsid7804898\charrsid7804898 who in any income year has been provided}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 in respect of any office or position held by the taxpayer with board or lodging}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or the use of house or quarters}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or has been paid an allowance in lieu of being so provided with board or lodging or with the use of a house or quarters) the value of such benefits}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 such value to be determined in case of dispute by the Collector;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the Collector may from time to time determine whether and to what extent any allowance in respect of or in relation to the employment or service of any person consti
tutes a reimbursement of expenditure exclusively incurred by that person in the production of assessable income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the allowance}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 to the extent so determined}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall be exempt from income tax.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 For the purposes of paragraph (g) of subsection (1)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 where
 any securities have been acquired by purchase or otherwise during the income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the Collector may apportion between the transferor and the transferee any interest due or accruing due at the date of the transfer and not then paid.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 47.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 I}{\fs24\ul\insrsid7804898\charrsid15953675 ncome derived from use or occupation of land}{\fs24\insrsid7804898\charrsid7804898  }{
\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) The assessable income of any person shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purposes of this Act}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  be deemed to include }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
all profits or gains derived from the use or occupation of any land; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
all profits or gains derived in any income year from the extraction}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  removal}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or sale of any}{\fs24\insrsid16000611  }{
\fs24\insrsid7804898\charrsid7804898 minerals or timber}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether by the owner of the land from which they are obtained or by any other person}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  reduced by an amount equal to the cost of those minerals or that timber:}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid933612 {\fs24\insrsid7804898\charrsid7804898 
Provided that in any case where profits or gains from any minerals or timber are derived in two or more income years and an estimated proportion of the total cost thereof is claimed as a deduction in respect of each of those years the tota
l amount of those deductions in respect of all those years shall not exceed the total cost of the minerals or timber.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) For the purposes of paragraph (b) of subsection (1) }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 timber}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 shall be deemed to include standing timber and }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 sale}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  shall be deemed to include any disposition by way of a li}{
\fs24\insrsid10451208 cence or easement}{\fs24\insrsid3539305 ,}{\fs24\insrsid10451208  or the grant}{\fs24\insrsid7804898\charrsid7804898  of any right of taking any profits or produce from land.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 48.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid15953675 Income credited in account or otherwise dealt with}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  For the purposes of this Act every person shall be deemed to have derived income although it has not been actually paid to or received by that person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or has already become due or receivable}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  but has been credited in account or reinvested}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or accumulated or capitalised or carried to any reserve}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  sinking or insurance fund or otherwise dealt with in the interest or on the behalf of that person.
\par }{\fs24\insrsid15953675 
\par }{\fs24\insrsid7804898\charrsid7804898 49.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid15953675 Amounts remitted to be taken into account in computing income}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) Where the amount of any expenditure or loss incurred by a taxpayer has been 
taken into account in calculating that assessable income for any income year and subsequently the liability of the taxpayer in respect of that amount is}{\fs24\insrsid16000611   }{\fs24\insrsid7804898\charrsid7804898 remitted in whole or in part}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the assessable income derived by the taxpayer during that year shall be 
deemed to be increased by the amount so remitted and the taxpayer shall be assessable and liable for income tax accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Where the amount of any expenditure or fees incurred by a taxpayer has been taken into account in calculating for the purposes
 of section 69 the amount of any loss incurred by the taxpayer in any income year and subsequently the liability of the taxpayer in respect of that amount has been remitted in whole or in part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the amount of the loss that may be carried forward under section 69 shall be deemed to be reduced by the amount so remitted.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675 
\par }{\fs24\insrsid7804898\charrsid7804898 (3)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 For the purposes of this section a liability in respect of any expenditure or loss shall be deemed to have been remitted to the exten
t to which the taxpayer has been discharged from that liability without folly adequate consideration in money or money}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s worth.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 For the purposes of giving effect to the provisions }{\fs24\insrsid10451208 of this section the Collector may at any time}{
\fs24\insrsid7804898\charrsid7804898  alter any assessment notwithstanding anything}{\fs24\insrsid15953675  to the contrary in section 23.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 50.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid15953675 Apportionment of income received in anticipation}{\fs24\insrsid16000611  -}{\fs24\insrsid7804898\charrsid7804898 
 (1) When income is derived by any person in any year by way of fines premiums or payment for goodwill on the grant of a lease or in any other like m
anner by way of anticipation the Collector at the request of that person during the next succeeding year may apportion that income between the income year and any number of subsequent years not exceeding five}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and the part so apportioned to each of those years shall be deemed to have been derived in that year and shall be assessable for income tax accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Any such apportionment may be at any time cancelled by the Collector and thereupon the income so apportioned or the part thereof on which income
 tax has not yet been paid shall become assessable for income tax as if derived during the year preceding that in which the apportionment was so cancelled.
\par }{\fs24\insrsid15953675 
\par }{\fs24\insrsid7804898\charrsid7413637 51.}{\fs24\insrsid16000611\charrsid7413637  }{\fs24\ul\insrsid15953675\charrsid7413637 Valuation of trading}{\fs24\ul\insrsid7804898\charrsid7413637  stock including livestock}{\fs24\insrsid7804898\charrsid7413637  }
{\fs24\insrsid16000611\charrsid7413637 -}{\fs24\insrsid7804898\charrsid7413637  (1) For the purposes of this section }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7413637 trading stock}{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7413637  includes anything produced or manufactured and anything acquired or purchased for purposes of manufacture}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7413637  sale or exchange}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7413637  and also includes livestock but does not include land.}{\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid15953675 
\par }{\fs24\insrsid7804898\charrsid801725 (2) Where any taxpayer owns or carries on any business}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid801725  the value of that taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid801725 
s trading stock at the beginning and at the end of every income year shall be taken into account in ascertaining whether or not the taxpayer has derived assessable income during that year.}{\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid15953675 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) The value of the trading stock of any taxpayer to be taken into account at the beginning of any income year shall be its value as at the end of the last preceding income year:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid14642913\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 Provided that where the taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s business is commenced and the trading stock is acquired during the income year
 the value of the trading stock as at the beginning of the income year shall be deemed to be an amount equal to its cost price.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) The value of the trading stock of any taxpayer to be taken into account at the end of any income year shall be at the option of the taxpayer its cost price}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  its market selling value}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or the price at which it can be replaced.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (5)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Where the value of the trading stock of any taxpayer at the end of any income year exceeds the value of the taxpayer}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s trading stock at the beginning of that year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount of the excess shall be included in the taxpayer}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s assessable income for that year.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (6) Where the value of the trading stock of any taxpayer at the beginning of any income year exceeds the value of the taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s trading stock at 
the end of that year the amount of the excess shall be allowed as a deduction in calculating the assessable income of the taxpayer for that year.
\par }{\fs24\insrsid15953675 
\par }{\fs24\insrsid7804898\charrsid7804898 (7) Where in any income year the whole or any part of the assets of a business owned or carried on by any tax
payer is sold or otherwise disposed of (whether by way of exchange or gift or distribution in terms of will or on an intestacy or otherwise howsoever and whether or not in the ordinary course of the business of the taxpayer or for the purpose of putting a
n end to that business or any part thereof) and the assets sold or otherwise disposed of consist of or include any trading stock}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the consideration received or receivable for the trading stock}
{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or as the case may be the price which under this Act the trading stock is deemed to have realised}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 shall be taken into account in calculating the taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s assessable income for that year and for the purpose of calculating the taxpayer}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s assessable income for that year or for any subsequent income year the person acq
uiring the trading stock shall be deemed to have purchased it at the amount of that consideration or price. The foregoing provisions of this subsection shall with the necessary modifications}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 apply in any case where a share or interest in any trading stock is sold or otherwise disposed of by any taxpayer.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (8) Subject to the provisions of sections 52 and 53 the price specified in any contract of sale or arrangement as the price at which any trading stock is sold or otherwise disposed of as aforesaid shall b
e deemed for the purposes of this section to be the consideration received or receivable for the trading stock.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 52.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid15953675 Income derived from disposal of trading stock}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898 
 (1) Where any trading stock is sold together with other assets of a business the part of the consideration attributable to the trading stock shall be determined by the Collector and the part of the consideration so determined shall be deemed to be the pr
ice paid for the trading stock by the purchaser.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) For the purposes of this section any trading stock which has been disposed of otherwise than by sale shall be deemed to have been sold and any trading stock so disposed of and any trading stock which has
 been sold for a consideration other than cash shall be deemed to have realised the market price}{\fs24\insrsid15953675  }{\fs24\insrsid7804898\charrsid7804898 
thereof at the date of the disposition or sale but where there is no market price trading stock shall be deemed to have realised such price as the Collector determines.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 
(3) The foregoing provisions of this section shall with the necessary modifications apply in any case where a share or interest in any trading stock is sold or otherwise disposed of together with other assets of a business o
r with a share or interest in other assets of a business.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) For the purposes of this section }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 trading stock}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 includes anything produced or manufactured and anything acquired or purchased for purposes of manufacture sale or exchange and also includes any
 other real or personal property sold or disposed of by the taxpayer where the business of the taxpayer comprises dealing in such property or the taxpayer acquired the property for the purpose of sale or other disposal}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and also includes livestock.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 53.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid15953675 Sale of trading stock for inadequate consideration}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Where any trading stock is sold or otherwise disposed of without consideration in money or money}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s worth or for a consideration that is less than the market price or the true value thereof at the date of the sale or other disposition}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the following provisions shall apply:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the trading stock shall be deemed to have been sold at and to have realised the market price thereof at the date of the sale or other disposition but where there is no market pric
e shall be deemed to have been sold at and to have realised such price as the Collector determines;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the price which under this section the trading stock is deemed to have realised shall be taken into account in calculating the assessable income of the person selling or otherwise disposing of the trading stock;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the person acquiring the trading stock shall for the purpose of calculating that person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s assessable income be deemed to have purchased the trading stock at the price which under this sectio
n the trading stock is deemed to have realised.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) The foregoing provisions of this section shall with the necessary modifications apply in any case where a share or interest in any trading stock is sold or otherwise disposed of without consideration in 
money or money}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s worth or for a consideration that is less than the true value of the share or interest at the date of the sale or other disposition.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) For the purposes of this section }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 trading stock}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 includes anything produced or manufactured}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and anyt
hing acquired or purchased for purposes of manufacture sale or exchange and also includes livestock and any other real or personal property where the business of the person by whom it is sold or disposed of comprises dealing in such property or the proper
ty was acquired by that person for the purpose of sale or other disposal.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 54.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid15953675 Sum received from sale of patent rights}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) Where any taxpayer sells any patent rights}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  any sum received by that person or owing to that person in respect of the sale}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 after deducting the appropriate amount specified in subsection (2) (so far as that amount has not been otherwise allowed as a deduction from the taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 
s assessable income for that or any other income year)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall be deem
ed to be assessable income and shall be deemed to be derived by the taxpayer during the income year in which the sum is received by or becomes owing to the taxpayer.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) The total amount that may be deducted from any such sum shall be }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid16133932 (a)}{\fs24\insrsid16000611\charrsid16133932  }{\fs24\insrsid7804898\charrsid16133932 where the tax
payer actually devised the invention to which the patent relates}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid16133932 
 the amount of the expenditure incurred by the taxpayer in connection with the devising of the invention or (where the sale does not include the whole of the patent rights in respect o}{\fs24\insrsid15953675\charrsid16133932 f }{
\fs24\insrsid7804898\charrsid16133932 the inven}{\fs24\insrsid15953675\charrsid16133932 tion) such proportion of t}{\fs24\insrsid7804898\charrsid16133932 hat expenditure as the Collector thinks just;}{\fs24\insrsid16133932 `}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid15953675  }{\fs24\insrsid7804898\charrsid7804898 where the taxpayer acquired the patent rights}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  an amount bearing the same proportion to the total cost of the patent rights to the taxpayer as the unexpir}{\fs24\insrsid15953675 e}{\fs24\insrsid7804898\charrsid7804898 d term of the paten
t rights at the date of the sale bears to the unexpired term thereof at the date of their acquisition by the taxpayer.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) For the purpose of this section the sum received by or owing to any taxpayer in respect of the sale of any patent rights shall be de
emed to include the value of any consideration (otherwise than in cash) received or owing in respect of the sale and the value of that consideration shall be determined in case of dispute by the Collector.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) The foregoing provisions of this section shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  so far as they are applicable and with the necessary modifications}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  apply in any case where the sale is in respect of a share or interest in any patent rights.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 55.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid15953675 Payment of excessive remuneration or share of profits to relatives}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid1791769  (1) Where -}{\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid15953675 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any taxpayer carries on any business or undertaking and employs or engages any relative of a director or shareholder of the company to perform services in connection with that business or undertaking; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any taxpayer carries on business in partnership with any person whether or not any other person is a member of the partnership; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (i)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any relative of the taxpayer is employed or engaged by the partnership to perform services in connection with the business; or }{\fs24\insrsid15953675 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid15953675 {\fs24\insrsid7804898\charrsid7804898 (ii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
(where one of the partners is a company) any relative of a director or shareholder of that company}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 is employed or engaged by the partnership to perform services in c}{\fs24\insrsid15953675 
onnection with the business; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 any taxpayer carries on business in par
tnership with any relative or with any company a director or shareholder of which is a relative of the taxpayer or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  being a company}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  carries on business in partnership with any relative of a director or shareholder of the company whether or not any other person is a member of the partnership}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898 
 and the Collector is of the opinion that the remuneration salary share of profits or other income payable to or for the benefit of that relative or company under the contract of employment or engagement or the terms of
 the partnership exceeds such an amount as is reasonable having regard to the nature and extent of the services rendered}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the value of the contributions made by the respective partners by way of services or capital or otherwise and any other relevant matters}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the Collector may allocate the total profits or income of the business or undertaking before deduction of any amount payable to that relative or company between the parties to the contract or the partners or any of them in such shares and proportions a
s the Collector considers reasonable and the amounts so allocated shall be deemed to be income derived by the persons to whom those amounts are so allocated and by no other person.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Where any sum paid or credited by a company being or purporting to be 
remuneration for services rendered by any person who is a relative of a director or shareholder of the company is allocated to that company in accordance with subsection (1) the amount so allocated to the company shall be deemed to be a dividend paid by t
he company to that person and received by that person as a shareholder of the company.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) For the purposes of this section the term }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 relative}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means a husband or wife or a relative by blood within the fourth degree of relationship (whether legitimate or illegitimate) or a relative by marriage or adoption and includes a trustee for a relative.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) This section shall apply whether the contract of service or employment or the partnership was entered into before or after the coming into force of this Act.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (5)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 This section shall not apply to a bona fide contract of employment or to a bona fide contract of partnership.}{\fs24\insrsid16000611  }{
\fs24\insrsid7804898\charrsid7804898 For the purposes of this section a contract of employment or a contract of partnership shall be deemed to be bona fide if it complies with the following conditions }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15953675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16732695 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the contract is in writing or by deed signed by all the parties thereto; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16732695 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
no partner and no person employed or engaged under the contract was under the age of 21 years at the date on which the contract was signed; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16732695 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the contract is binding on the parties thereto for a term of not less than 3 years and is not capable of being terminated by any party thereto before the expiry of that term; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16732695 {\fs24\insrsid7804898\charrsid7804898 (d)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
each party to the contract has a real and effective control of the remuneration}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  salary}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  share of profits}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or other income to which that party is entitled under the contract.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695 
\par }{\fs24\insrsid7804898\charrsid7804898 56.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid16732695 Agreements purporting to alter incidence of taxation to be void}{\fs24\insrsid7804898\charrsid16732695  }{\fs24\insrsid16000611\charrsid16732695 
-}{\fs24\insrsid7804898\charrsid7804898  Every contract}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  agreement}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or arrangement made or entered into}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  whether before or after the coming into force of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall be absolutely void in so far as}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  directly or indirectly}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  it has or purports to have the purpose or effect of in any way altering the incidence of income tax}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or relieving any person from liability to pay income tax.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16732695\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16732695 {\b\fs24\insrsid7804898\charrsid1791769 Deductions in calculating Assessable Income
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695\charrsid5201875 
\par }{\fs24\insrsid7804898\charrsid7804898 57.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid16732695 No deductions unless expressly provided}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 Except as expressly provided in this Act no deduction shall be made in respect of any expenditure or loss of any kind for the purpose of calculating the assessable income of any taxpayer.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16125550\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 58.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid16732695 Expenditure or loss incurred in the production of assessable income}{\fs24\insrsid16000611  - }{\fs24\insrsid7804898\charrsid7804898 
In calculating the assessable income of any taxpayer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  any expenditure or loss may}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  except as otherwise provided in this Act}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be deducted from the total income derived by the taxpayer in the income year in which the expenditure or loss is incurred}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 to the extent the expenditure or loss is }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16732695\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16732695 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
incurred in gaining or producing the assessable income for any income year; or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16732695 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
necessarily incurred in carrying on a business for the purpose of gaining or producing the assessable income for any income year.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 59.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid16732695 Certain deductions not permitted}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 Notwithstanding anything to the contrary in section 58}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in calculating the assessable income derived by any person no deduction}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 except as expressly provided in this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall be made in respect of any o}{\fs24\insrsid16732695 f the following sums or matters }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16732695\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16732695 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 investment}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  expenditure}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  loss or withdrawal of capital; money used or intended to be used as capita
l; 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 }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11093775 {\fs24\insrsid7804898\charrsid7804898 Provided that nothing in this paragraph will prevent any deduction for dividends;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16732695 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 bad debts except deb
ts which are proved to the satisfaction of the Collector to be in fact bad and to have been actually written off as bad debts by the taxpayer in the income year:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10552836 {\fs24\insrsid7804898\charrsid7804898 Provided that all amounts at any time received on account of any such bad debts shall be cred
ited as income in the year in which they are received}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and shal}{\fs24\insrsid5201875 l be subject to tax accordingly;}{\fs24\insrsid7804898\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10552836 {\fs24\insrsid16732695 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10552836 {\fs24\insrsid7804898\charrsid7804898 Provided further that}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  in the opinion of the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount of debts written off as bad in any income year is excessive the Collector may}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  notwithstanding anything in section 23}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 reopen any assessment made in respect of any previous year being a year in which the Collector considers that the debts had in fact become bad;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16732695 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any expenditure or loss recoverable under any insurance or right of indemnity;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16732695 {\fs24\insrsid7804898\charrsid7804898 (d)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
payments of any kind made by a husband to his wife or by a wife to her husband;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10552836 {\fs24\insrsid7804898\charrsid7804898 
Provided that with the consent of the Collector granted before the deduction is claimed by the taxpayer and subject to section 55 a deduction may be made in 
respect of a payment by a husband to his wife or by a wife to her husband where the Collector is satisfied that the payment is for services rendered (not being domestic services or services performed at or in connection with the home or services performed
 at the home in connection with any business carried on wholly or partly at the}{\fs24\insrsid16732695  h}{\fs24\insrsid7804898\charrsid7804898 ome) or is otherwise a bona fide payment and that the payment }{\fs24\insrsid16732695 was}{
\fs24\insrsid7804898\charrsid7804898  exclusively incurred in the producti}{\fs24\insrsid16125550 on of }{\fs24\insrsid7804898\charrsid7804898 be assessable income of the husband or wife as the case may be}{\fs24\insrsid16732695  for the income year;

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid669656 {\fs24\insrsid669656 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid669656 {\fs24\insrsid1835260\charrsid9707081 (e) rent of any dwelling house or domestic offices}{\fs24\insrsid3539305 ,}{\fs24\insrsid1835260\charrsid9707081  save that}{
\fs24\insrsid3539305 ,}{\fs24\insrsid1835260\charrsid9707081  so far as any such dwelling house or offices are used in the production of the assessable income}{\fs24\insrsid3539305 ,}{\fs24\insrsid1835260\charrsid9707081 
 the Collector may allow a deduction of such proportion of the rent as the Collector may think just and reasonable;}{\fs24\insrsid16732695 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16732695 {\fs24\insrsid7804898\charrsid2903324 (f)}{\fs24\insrsid16000611\charrsid2903324  }{\fs24\insrsid7804898\charrsid2903324 income tax}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid2903324  additional tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid2903324  penal tax and tax imposed in any country outside}{\fs24\insrsid16732695\charrsid2903324  }{\fs24\insrsid7804898\charrsid2903324 
the Cook Islands}{\fs24\insrsid7804898\charrsid7804898  being a tax which in the opinion of the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  is}{\fs24\insrsid16732695  }{\fs24\insrsid7804898\charrsid7804898 substantial}{
\fs24\insrsid16732695 ly}{\fs24\insrsid7804898\charrsid7804898  of the same nature as income tax imposed under this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and}{\fs24\insrsid16732695  }{\fs24\insrsid7804898\charrsid7804898 
any additional tax for late payment of tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  any interest}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  any penalty and any}{\fs24\insrsid16732695  }{
\fs24\insrsid7804898\charrsid7804898 additional tax imposed under the penal provisi}{\fs24\insrsid16732695 ons of the laws of that country }{\fs24\insrsid7804898\charrsid7804898 or territory;}{\fs24\insrsid16732695 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16732695 {\fs24\insrsid7804898\charrsid7804898 (g)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 interest and dividends}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  except in so far as the Collector is satisfied that they}{\fs24\insrsid16732695  are payable on }{\fs24\insrsid7804898\charrsid7804898 capital employed in the production of the assessable income;}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16732695 {\fs24\insrsid7804898\charrsid7804898 (h)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any expenditure or loss incurred by any taxpayer in gaining or producing}{\fs24\insrsid16732695  }{\fs24\insrsid7804898\charrsid7804898 assessable income which consists of income from employment;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16732695 {\fs24\insrsid7804898\charrsid7804898 (i)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any expenditure or loss to the extent to which it is of a private or domestic}{\fs24\insrsid16732695  nature;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16732695 {\fs24\insrsid7804898\charrsid7804898 (j)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any expenditure or loss to the extent to which it is incurred in gaining or}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 producing income which is exempt from income tax.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16732695 {\fs24\insrsid7804898\charrsid7804898 (k)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 dividends except to the extent that }{\fs24\insrsid9056226 -}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11092920 {\fs24\insrsid7804898\charrsid7804898 (i)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the company elects to deduct the dividends; and}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16732695 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11092920 {\fs24\insrsid11092920 (ii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the dividends are included in the assessable income of a person under}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 section 46(1}{\fs24\insrsid9248973\charrsid7804898 )(}{\fs24\insrsid7804898\charrsid7804898 g) of this Act; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11092920\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11092920 {\fs24\insrsid7804898\charrsid7804898 (iii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the company that pays the dividends notifies the recipient that the}{\fs24\insrsid11092920  }{\fs24\insrsid7804898\charrsid7804898 dividends are included in the assessable income of any person under}{\fs24\insrsid16000611  }{
\fs24\insrsid7804898\charrsid7804898 this Act and that the dividends are excluded from the definition of}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income for the purposes of section 44.}{\fs24\insrsid11092920 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11092920 
\par }{\fs24\insrsid7804898\charrsid7804898 60.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid11092920 Deductions for repair}{\fs24\ul\insrsid3539305 ,}{\fs24\ul\insrsid7804898\charrsid11092920  maintenance and depreciation}{\fs24\insrsid16000611 -
}{\fs24\insrsid7804898\charrsid7804898  (1) Notwithstanding anything to the contrary in section 58}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in calculating the assessable income derived by any person from any source no deduction shall
}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  except as expressly provided in this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be made in respect of any of the following sums or matters: namely}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the repair of premises}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or the repair of plant}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  machinery}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or equipment used in the production of income beyond the amount usually expended in any year for those purposes:}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\tx1170\faauto\adjustright\rin0\lin0\itap0\pararsid1791769 {\fs24\insrsid1791769 
\par }{\fs24\insrsid7804898\charrsid7804898 Provided that in cases where depreciation of any asset}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether caused by fair wear and tear or by the fact of such asset becoming obsolete or useless}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  cannot be made good by repair}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector may allow such deduction as the Collector thinks just; and}{\fs24\insrsid6160818 

\par }{\fs24\insrsid1791769 
\par }{\fs24\insrsid7804898\charrsid7804898 Provided further that where the Collector is satisfied that any repairs of any such asset do not increase the capital value of the asset}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or that the repairs increase that value by an amount less than the cost of the repairs or alterations}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector may allow such deduction as the Collector thinks just.}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11092920\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9448942 {\fs24\insrsid7804898\charrsid7804898 (2) Without limiting the discretion of the Collector under subsection (1)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the Collector may refuse in whole or in part to allow any deduction under that subsection in any case where the Collector is not satisfied that complete and satisfactory accounts have been kept by or on behalf of the taxpayer.}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid9448942 (3)}{\fs24\insrsid16000611\charrsid9448942  }{\fs24\insrsid7804898\charrsid9448942 Where the Collector has}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid9448942 
 for any year of assessment (whether before or after the}{\fs24\insrsid7804898\charrsid7804898  commencement of this Act)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 allowed a deduction in respect of the depreciation of any asset and the taxpayer at any time afterwards sells or otherwise 
disposes of that asset at a price or for a consideration in excess of the amount to which the value of the asset has been reduced by that allowance}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the Collector may make a revised assessment for that or any subsequent year without allowing such deduction or without allowing such portion thereof as the Collector thinks fit}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and may recover the additional amount of income tax accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) For the purpose of giving effect to subsection (3)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector may at any time alter any assessments}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  notwithstanding anything to the contrary in section 23.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11093775 
\par }{\fs24\insrsid11092920 (5) For the purposes of subsection (3) }{\fs24\insrsid9056226 -}{\fs24\insrsid11092920 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11092920 {\fs24\insrsid11092920 (a) where any asset has been sold together with other assets of a business}{\fs24\insrsid3539305 ,}{\fs24\insrsid11092920 
 the part of the consideration attributable to that asset shall be determined by the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid11092920 
 and the part of the consideration so determined shall be deemed to be the price at which that asset was sold by the vendor and purchased by the purchaser;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11092920 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11092920 {\fs24\insrsid11092920 (b) where any property is sold}{\fs24\insrsid3539305 ,}{\fs24\insrsid11092920  distributed}{\fs24\insrsid3539305 ,}{\fs24\insrsid11092920 
 or otherwise disposed of without consideration or for a consideration which}{\fs24\insrsid3539305 ,}{\fs24\insrsid11092920  in the opinion of the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid11092920 
 is less than the market price or the true value of the property at the date of the sale}{\fs24\insrsid3539305 ,}{\fs24\insrsid11092920  distribution}{\fs24\insrsid3539305 ,}{\fs24\insrsid11092920  or other disposition}{\fs24\insrsid3539305 ,}{
\fs24\insrsid11092920  that property shall be deemed to have been sold at and to have realised that market price or}{\fs24\insrsid3539305 ,}{\fs24\insrsid11092920  if there is no market price}{\fs24\insrsid3539305 ,}{\fs24\insrsid11092920 
 shall be deemed to have been sold at and to have realised such price as the Collector determines.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11092920 
\par }{\fs24\insrsid7804898\charrsid7804898 61.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid11092920 Deductions in respect of buildings on native leaseholds}{\fs24\insrsid16000611  -}{\fs24\insrsid7804898\charrsid7804898  (1) The Collector}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in calculating the assessable income derived by any taxpayer during any income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 may allow such deduction as the Collector thinks fit in respect of any sum expended by the taxpayer }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11092920 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
in acquiring or erecting any building on any native freehold land which the taxpayer holds on lease; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11092920 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11092920 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
in purchasing the unexpired period of any lease of native freehold land.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11092920 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 In ascertaining the amount that may be deducted under this section in respect of any income year}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898 
 the amount expended by the taxpayer in respect of the acquisition or erection of the building or in respect of the purchase of the lease shall be apportioned by the Collector over the unexpired period of the lease (includin
g any period in respect of which a right of renewal exists) calculated from the date of the acquisition or erection or purchase as the case may be (whether that date falls before or after the coming into force of this Act)}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and the amount deducted in respect of any income year shall not in any case exceed the amount apportioned to that year:}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2558601 {\fs24\insrsid2558601 
\par }{\fs24\insrsid7804898\charrsid7804898 Provided however that in ascertaining the amount to be deducted the Collector shall take into account the amount by which the value of any building has already been re
duced by the allowance of depreciation under the provisions of any previous legislation relati}{\fs24\insrsid2558601 ng to the payment of income tax:}{\fs24\insrsid7804898\charrsid7804898  and}{\fs24\insrsid7804898 
\par }{\fs24\insrsid2558601 
\par }{\fs24\insrsid7804898\charrsid7804898 Provided further that where the unexpired portion of a lease is sold to any company over which the vendor has control}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as defined in section 3}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or to any partnership over which the vendor has control}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the amount of the annual deductions shall be limited to the amount to which the vendor would have been entitled had the sale not taken place.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Where the Collector has for any 
year of assessment allowed a deduction under the provisions of this section and the taxpayer at any time afterwards sells the unexpired period of the lease}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector ma
y make a revised assessment in respect of that year of assessment without allowing that deduction or without allowing such portion thereof as the Collector thinks fit}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 may recover the additional amount of income tax accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) For the purpose of giving effect to subsection (3) the Collector may at any time alter any assessment notwithstanding anything in section 23.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (5) Where the unexpired period of the lease has been sold together with other assets of a business the consideration attributable t
o the sale of the lease and of any buildings erected on the demised land shall be determined by the Collector and the part of the consideration so determined shall be deemed to be the price at which the lease and buildings were sold by the vendor and purc
hased by the purchaser.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (6) A taxpayer to whom this section applies may elect whether to claim a deduction hereunder or to claim a deduction for depreciation under section 60}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 but any deduction made under this section shall be in substitution for any deduction for depreciation which may be allowable under section 60.
\par }{\fs24\insrsid11092920 
\par }{\fs24\insrsid7804898\charrsid7804898 62.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid11092920 Expenditure incurred in borrowing money or obtaining lease}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  The Collector may}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in calculating the assessable income of any taxpayer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 allow such deduction as the Collector thinks fit in respect of expenditure incurred by the taxpayer during the income year for the preparation}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  stamping}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and registration of any lease of property used in the production of the }{\fs24\insrsid11092920 t}{\fs24\insrsid7804898\charrsid7804898 axpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 
s assessable income or of any}{\fs24\insrsid11092920  }{\fs24\insrsid7804898\charrsid7804898 renewal of such lease}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or in the borrowing of
 money employed by the taxpayer as capital in the production of assessable }{\fs24\insrsid11092920 i}{\fs24\insrsid7804898\charrsid7804898 ncome.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid2184776 63.}{\fs24\insrsid16000611\charrsid2184776  }{\fs24\ul\insrsid7804898\charrsid2184776 Deduction in respect of premium on account of leased machinery}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid11092920  (1}{\fs24\insrsid7804898\charrsid7804898 ) The Collector may}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in the calculation of the assessable income of any taxpayer}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  allow such deduction as the Collector thinks fit in respect of any premium or fine}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or any consideration in the nature of a premium or fine paid by the}{
\fs24\insrsid11092920  }{\fs24\insrsid7804898\charrsid7804898 taxpayer in respect of the lease of any machinery used by the taxpayer in the production of income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or in respect of the re
newal of any such lease}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or in respect of the assignment or transfer of any such lease.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) In ascertaining the amount that may be deducted in any year under this section the
 total amount paid by the taxpayer as aforesaid shall be apportioned by the Collector over the period of the lease unexpired at the date of payment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the amount deducted for any year shall not in any case exceed the amount apportioned to that year.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 64.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid11092920 Deduction for sums expended on purchase of patent rights}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) The Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in calculating the assessable income derived by any taxpayer during any income year}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  may allow such deduction as the Collector thinks fit in respect of any sum expended by the t
axpayer on the purchase of any patent rights used by the taxpayer in the production of assessable income for that income year.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 In ascertaining the amount that may be deducted under this section in respect of any income year the total amount payable by
 the taxpayer in respect of the purchase of any patent rights shall be apportioned by the Collector over the term of the patent rights unexpired at the date of the purchase}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the}{
\fs24\insrsid11092920  }{\fs24\insrsid7804898\charrsid7804898 amount deducted in respect of any income year shall not in any case exceed the amount apportioned to that year.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Where}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  at any time before the expiry of any patent rights purchased by a taxpayer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the patent rights have come to an end without being subsequently revived or have been sold by the taxpayer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  an amount bearing the 
same proportion to the total sum expended by the taxpayer on the purchase of the patent}{\fs24\insrsid11092920  }{\fs24\insrsid7804898\charrsid7804898 
rights as the unexpired term of the patent; rights at the date of their so coming to an end or being sold bears to the unexpired term at the date of their purchase by t
he taxpayer (so far as that amount has not been otherwise allowed as a deduction from the taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 
s assessable income for that or any other income year) shall be allowed as a deduction from the assessable income derived by the taxpayer during the income year in which the patent rights have so come to an end or been sold.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7818818 (4)}{\fs24\insrsid7804898\charrsid7560586  All references in this section to }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7560586 the taxpayer}{\fs24\insrsid3539305 ",}{\fs24\insrsid7804898\charrsid7560586 
 in relation to any taxpayer who has died after expending any sum on the purchase of any patent rights}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7560586  shall be deemed to be references to that taxpayer}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7560586 s personal representatives and to the trustees of the taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7560586 
s estate and (so far as the Collector thinks just and equitable) to the beneficiaries of the taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7560586 s estate.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 65.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid11092920 Deduction for patent expenses}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) In calculating the assessable income derived by any}{\fs24\insrsid11092920  }{\fs24\insrsid7804898\charrsid7804898 taxpayer during any income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the Collector may allow a deduction in respect of any expenditure}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 incurred by the taxpayer during that year in connection with the grant}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  maintenance}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or extension of a patent}{\fs24\insrsid11092920  }{\fs24\insrsid7804898\charrsid7804898 
used by the taxpayer in the production of assessable income for that year.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Where a patent has been granted in respect of any invention}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 in calculating the assessable income derived during any income year by any taxpayer who has used the patent in the production of assessable income for that year and who}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 whether alone or in conjunction with any other}{\fs24\insrsid11092920  }{\fs24\insrsid7804898\charrsid7804898 person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  actually devised the invention}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  may allow such deduction as the Collector thinks fit in respect of any expenditure incurred by the taxpayer in connection with the devising of the invention (not being expenditure in respect of which}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or of assets representing which}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a deduction is otherwise allowable).}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 66.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid11092920 Deduction for scientific research}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 In calculating the assessable income derived by any taxpayer during any income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the Collector may allow a deduction in respect of any expenditure incurred by the taxpayer during that year in connection with scientific research directly relating to the trade}{\fs24\insrsid11092920  }{\fs24\insrsid7804898\charrsid7804898 
or business carried on by the taxpayer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  except so far as the expenditure relates to an asset in respect of which a deduction for depreciation is allowable under this Act.}{\fs24\insrsid7804898 

\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 67.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid11092920 Deduction of testamentary annuities charged on property}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) Notwithstanding anything to the contrary in this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  
where property has been devised or bequeathed by will subject to the payment of an annuity or has been made subject to the payment of an annuity by order of the High Court or by a deed of}{\fs24\insrsid11092920  }{\fs24\insrsid7804898\charrsid7804898 
family arrangement and that property or any property substituted }{\fs24\insrsid9271956\charrsid7804898 therefore}{\fs24\insrsid7804898\charrsid7804898  has been transferred to a beneficiary and is charged with payment of the annuity or any part thereof}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  any amount paid in any income year on account of that annuity by the owner of that property or substituted property shall be allowed as a deduction
 in calculating the income derived by the owner from that property or substituted properly in that income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  so far as that income extends:}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2184776 {\fs24\insrsid2184776 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2884286 {\fs24\insrsid7804898\charrsid7804898 Provided that no deduction shall be allowed under this section where the owner for the time being of the propert
y or substituted property (not being a beneficiary) is a person who has acquired the same by purchase subject to the condition that the person assumes the liability for the whole or any part of the annuity charged thereon; and}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid2184776 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2884286 {\fs24\insrsid7804898\charrsid7804898 Provided also that}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 to the extent that an annuity payable by the owner of the property or substituted property under a deed of family arrangement represents}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid10552836 
in the opinion of the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  consideration for the purchase of the property or substituted property by the owner}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the annuity shall not be allowed as a deduction under this section.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid3627774 (2) In this section the term}{\fs24\insrsid3539305 "}{\fs24\insrsid3627774\charrsid7804898  beneficiary}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  in relation to any property}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  means a person to whom that property has been devised or bequeathed by will}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or a person who is entitled pursuant to a provision in a will to purchase}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  subject to payment of an annuity}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  that property}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 being property that forms part of the estate of the testator; and includes a person who is entitled to the property pursuant to an order of the High Court or pursuant to a deed of family arrangement.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 68.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid11092920 Contributions to employees}{\fs24\ul\insrsid3539305 '}{\fs24\ul\insrsid7804898\charrsid11092920  superannuation fund}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) In calculating the taxable income of any employer the Collector may allow a deduction of any amount set aside or paid by the employer as or to a fund to provide individual personal benefits}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  pensions}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or retiring allowances to employees of that employer:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2884286 {\fs24\insrsid7804898\charrsid7804898 
Provided that a deduction shall not be allowed under this section unless the Collector is satisfied that the fund has been established or the payment made in such }{\fs24\insrsid11092920 a manner that the rights of the }{
\fs24\insrsid7804898\charrsid7804898 employees to receive the benefits}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  pensions or retiring allowances have been fully secured.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11093775\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) The Collector shall have an absolute discretion as to whether or not a deduction should be allowed under this section of the whole
 or any part of any amount set aside or paid as aforesaid and there shall be no right of objection to any determination of the Collector under this section.
\par }{\fs24\insrsid11092920 
\par }{\fs24\insrsid7804898\charrsid7804898 69.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid11092920 Losses incurred may be set off against future profits}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
For the purposes of this section any loss incurred by a taxpayer shall be ascertained in accordance with the provisions of this Act for the calculation of assessable income.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Any taxpayer who satisfies the Collector that the taxpayer has}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in any income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 whether before or after the coming into force of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  incurred a loss shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  subject to this section}{\fs24\insrsid3539305 ,}
{\fs24\insrsid7804898\charrsid7804898  be entitled to claim that such loss be carried forward and}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  so far as may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 deducted from or set off against the taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s assessable income for a subsequent year:}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2884286 {\fs24\insrsid2884286 
\par }{\fs24\insrsid7804898\charrsid7804898 
Provided that no claim to a deduction or set off will be allowed under this section in respect of any loss which has been deducted from or set off against the assessable income of the taxpayer under the provisions of any previous 
legislation relating to income tax; and}{\fs24\insrsid2184776 
\par }{\fs24\insrsid2884286 
\par }{\fs24\insrsid7804898\charrsid7804898 Provided also that any relief under this section shall be given so far as possible from the first succeeding assessment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and so far as it cannot then be given}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall be given from the next succeeding assessment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and so far as it cannot then be given}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall be given from the next succeeding assessment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and so on; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 Provided also that }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11092920 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 where}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  if a profit had been made from the transaction in which the loss was incurred}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount of the profit would not have been assessable income}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  no }{\fs24\insrsid3539305 ''}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 relief shall be given under this section in respect of that loss; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11092920\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11092920 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 where}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  if a profit had been made as aforesaid}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the amount of the profit would have been assessable income}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the amount of the loss carried forward to}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 any year shall be deducted from or set off against the taxpayer}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s assessable income for that year as far as that income extends.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11092920 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Notwithstanding anything in the foregoing provisions of this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if in respect of any year of assessment any taxpayer}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  being a company}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  claims to carry forward any loss made by it in any}{\fs24\insrsid16125550  }{\fs24\insrsid7804898\charrsid7804898 former income year}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the claim shall not he allowed unless the Collector is satisfied that the shareholders of}{\fs24\insrsid11092920  th}{\fs24\insrsid7804898\charrsid7804898 e company on the bala
nce date of the company for the year to wh}{\fs24\insrsid3627774 ich the loss claimed is to be ca}{\fs24\insrsid7804898\charrsid7804898 
rried forward were substantially the same as the shareholders of the company on the balance date of the company for the year in which the loss was incurred.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) For the purposes of subsection (3)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 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}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  on both such dates}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  not less than 40 percent of the paid}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 up capital of the company was held by or on behalf of the same persons}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  nor unless}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  on both such dates}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 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.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16125550\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (5) For the purposes of subsection (4)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shares in a company held by 
or on behalf of another company shall be deemed to be held by the shareholders of such last mentioned company and shares held by or on behalf of the trustee of the estate of a deceased shareholder}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or by or on behalf of the persons entitled to those shares as beneficiaries under the will or intestacy of a deceased shareholder}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 shall be deemed to be held by that deceased shareholder.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11092920\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid16348799 70.}{\fs24\insrsid16000611\charrsid16348799  }{\fs24\ul\insrsid7804898\charrsid16348799 Special exemption in respect of gifts of money to charitable organisations}{\fs24\insrsid7804898\charrsid16348799  }{
\fs24\insrsid16000611\charrsid16348799 -}{\fs24\insrsid7804898\charrsid16348799  (1) For the purpose}{\fs24\insrsid7804898\charrsid7804898  of assessing income tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  every taxpayer shall}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  subject to this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 be entitled to a deduction of any gift or gifts of money made to a charitable organisation in the income year.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Where a deduction is claimed pursuant to subsection (1) that claim shall be:}{\fs24\insrsid6109467 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16125550 {\fs24\insrsid7804898\charrsid7804898 not less }{\fs24\insrsid6109467 than}{\fs24\insrsid7804898\charrsid7804898  $200 and not greater than $5}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898 000;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) No exemption shall be allowed under this section unless the taxpayer furnishes to the Collector sufficient documentary evidence}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  such as receipts}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  evidencing the payment of donations.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 For the purposes of this section the term }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 gift}{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898  includes a subscription paid to a society}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  institution}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  association}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  organisation}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  trust}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or fund only if the Collector is satisfied that the subscription does}{
\fs24\insrsid6109467  }{\fs24\insrsid7804898\charrsid7804898 not confer any rights arising from membership in that or from any other society}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  institution}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  association}{\fs24\insrsid3539305 ,}{\fs24\insrsid3356148  }{\fs24\insrsid16348799 organisation}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  trust or fund.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (5)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 For the purpose of this section }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 charitable organisation}{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898  includes a society}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  institution}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  association}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  organisation or trust declared to be a charitable organisation pursuant to subs}{\fs24\insrsid6109467 ection }{\fs24\insrsid7804898\charrsid7804898 (6) and}{\fs24\insrsid6109467  }{
\fs24\insrsid7804898\charrsid7804898 which is not carried out for the private pecuniary profit of any individual and the funds of which are applied}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 wholly or principally to any charitable}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  religious}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  benevolent}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 philanthropical or cultural purposes within the}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Cook Islands.}{\fs24\insrsid6109467 
\par 
\par }{\fs24\insrsid7804898\charrsid7804898 (6) The Minister may by public notice declare that a society}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  institution}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  association}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  organisation or trust is a charitable organisation for the purpose of this section and such notice shall take}{\fs24\insrsid6109467  }{\fs24\insrsid7804898\charrsid7804898 
effect from the date specified in the notice.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 71.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid6109467 Losses incurred in subsistence food production activities}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) This section applies if and to the extent that }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 A natural person engages in one or more agricultural}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  horticultural}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  aquaculture or fishing activities (referred to in this se}{\fs24\insrsid3356148 ction as }{\fs24\insrsid3539305 "}{
\fs24\insrsid3356148 specified activities}{\fs24\insrsid3539305 ",}{\fs24\insrsid7804898\charrsid7804898  including without limitation }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (i)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 All forms of animal husbandry}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  including poultry}{\fs24\insrsid16000611 -}{\fs24\insrsid6109467 keeping and bee keeping; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (ii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
Growing and managing trees or plants for the production of fruit}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  vegetables or other edible crops; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (iii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Any form of cultivation or gathering of shellfish; and}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (iv)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Any form of fishing; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the natural person primarily engages in the specified activity or activities for the purposes of the production and gathering of food for consumption by the natural person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 consumption by the natural person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s dependents or barter transactions involving the acquisition of food or other goods for home consumption; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the natural person nevertheless derives some assessable income from the activities; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (d)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the natural 
person incurs expenditure or loss in carrying on the specified activities which is deductible in calculating the natural person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s assessable income.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) In any case to which this section applies}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the expenditure or loss incurred by the natural person may be deducted}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  notwithstanding any other provision in this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 only to the extent to which the natural person derives assessable income from any of the specified activities.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) To the extent to which the expenditure or loss cannot be deducted in the year in which it is incurred because insufficient assessable income is derived from the specified activities in that year}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the expenditure or loss can be carried forward and treated for the purposes of this Act as if it were expenditure or loss incurred by the 
natural person in carrying on the specified activities in the immediately succeeding income year and}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  subject to this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 deducted accordingly.
\par }{\fs24\insrsid6109467 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6109467 {\b\fs24\insrsid7804898\charrsid14184398 Companies and Associations
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 72.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid6109467 Profits of mutual associations in respect of transactions with members}{\fs24\insrsid16000611  -}{\fs24\insrsid7804898\charrsid7804898  (1)}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Where an association enters into transactions with its members}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or with its members and others}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  any profit or surplus arising from those transactions which would be included in the profits or gains of the association if the transactions were not of a 
mutual character shall be deemed to be profits or gains arising from those transactions and to be assessable income of the association except that}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 in calculating the assessable income of the association}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector shall allow as expenses any sums which }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
represent a discount rebate dividend or bonus granted or paid by the association to members or other persons in respect of amounts paid or payable by or to them on account of their transactions with the association}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  being transactions which are taken into account in calculating the assessable income; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
are calculated by reference to the said amounts or to the magnitude of the said transactions and not by reference to any share or interest in the capital of the association.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Where any discount}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  rebate}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 dividend or bonus is granted or paid to any person by an association}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  it shall form part of the assessable income of that person if the transaction}{\fs24\insrsid6109467  from }{
\fs24\insrsid7804898\charrsid7804898 which it arises is of such a nature that any payment in respect thereof by that person to the association would be allowed as a deduction in calculating the assessable income of that person.}{\fs24\insrsid7804898 

\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) For the purposes of this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a discount}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  rebate}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  dividend}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or bonus shall be deemed to have been granted or paid to a person when it has been credited in account or otherwise dealt with in the interest or on the behalf of that person.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 In this section }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 association}{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898  includes any body or association of persons}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether incorporated or not.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 73.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid6109467 Assessment of bankin}{\fs24\ul\insrsid6109467\charrsid6109467 g}{\fs24\ul\insrsid16000611\charrsid6109467  }{
\fs24\ul\insrsid7804898\charrsid6109467 companies}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 Every banking company shall be assessable and liable for income tax in the same manner as if it were a company other than a banking company.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 74.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid6109467 Overseas insurance companies other than life insurance companies}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (}{\fs24\insrsid3485275 1}{\fs24\insrsid7804898\charrsid7804898 
) For the purposes of this Act the assessable income of an overseas insurance company shall include the amount of gross premiums derived by the company in respect of business (other than life assurance business) transacted in the Cook Islands.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Income tax on the assessable income of an overseas insurance company determined in accordance with subsection (1) shall be assessed at the rate set out in the First Schedule.
\par }{\fs24\insrsid6109467 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) For the purposes of this section }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 overseas insurance company}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means a company mainly carrying on the business of insurance or guarantee against loss}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  damage}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or risk of any kind whatever}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and whose main place of business is situated outside the Cook Islands.
\par }{\fs24\insrsid6109467 
\par }{\fs24\insrsid7804898\charrsid7804898 75.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid6109467 Overseas shipping freight and passage money}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid6109467  (1}{
\fs24\insrsid7804898\charrsid7804898 ) Notwithstanding anything to the contrary in this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 where a ship or aircraft belonging to or chartered by any person being resident in a country or territory outside the Cook Islands and not being resident in the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 carries outside the Cook Islands merchandise}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  goods}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  livestock}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 mail or passengers shipped or embarked in the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  5 percent of the gross amount paid or payable to that person in respect of that carriage}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  whether that amount is payable in or outside the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall be deemed to be taxable income derived by that person from}{\fs24\insrsid6109467  }{
\fs24\insrsid7804898\charrsid7804898 the Cook Islands.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 No person to whom this subsection applies shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 in respect of carriage as aforesaid}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be assessable for income tax otherwise than as provided in this }{\fs24\insrsid3356148 s}{\fs24\insrsid7804898\charrsid7804898 ubsection.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid3884149 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) For the purposes of this section merchandise}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  goods}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  livestock}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  snail}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or passengers shipped or embarked on any ship or aircraft at any port in the Cook Islands for carriage outside the Cook Islands shall be deemed to be carried outside the Cook Islands from tha
t port notwithstanding that the ship or aircraft calls at one or more other ports in the Cook Islands before finally leaving}{\fs24\insrsid6109467  the Cook Islands on the voyage.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6109467 {\b\fs24\insrsid7804898\charrsid5259015 Non}{\b\fs24\insrsid16000611\charrsid5259015 -}{\b\fs24\insrsid7804898\charrsid5259015 resident film renters
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1131501 {\fs24\insrsid7804898\charrsid7804898 76.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid3356148 Assessment of film renters for income tax}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) In this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  unless the context otherwise requires}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 renting}{\fs24\insrsid3539305 ",}{\fs24\insrsid7804898\charrsid7804898  in relation to films}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  means renting or otherwise issuing films (including trailers) to exhibitors at a rent or for any other consideration}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or making other arrangements with exhibitors for the exhibition thereof.}{\fs24\insrsid1131501  }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Rents}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 has a meaning corresponding to the term }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 renting}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  as defined above}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 but does not include }{\fs24\insrsid9056226 -}{\fs24\insrsid6109467  }{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid9056226 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 any receipts from the sale or hire of film containers;}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid9056226 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any receipts from the sale or hire of cinematograph or photographic materials or accessories other than films or trailers;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid9056226 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid16525318\charrsid7804898 Any}{\fs24\insrsid7804898\charrsid7804898 
 receipts from the sale or hire of advertising materials (other than trailers) relating to any film.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2557827 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Trailer}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means a film or part of a film used for advertising purposes.}{\fs24\insrsid6109467 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Notwithstanding anything to the contrary in this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purpose of assessing income}{\fs24\insrsid9056226  }{
\fs24\insrsid7804898\charrsid7804898 tax the income derived by any person not resident in the Cook Islands from the business of renting films shall be calculated in accordance with this section.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Where rents are derived from the Cook Islands by any person not resident in the Cook Islands from the business of renting films}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 whether derived by that person as principal or as agent or trustee for any other person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 an amount equal to 10 percent of the gross rents so derived shall be deemed to be assessable income of that person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 subject to this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  that person shall be assessable and liable for income tax accordingly.
\par }{\fs24\insrsid6109467 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) Where any person who carries on the business of renting films is liable for income tax under this section and is required under an agreement with any other person}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  whether resident in the Cook Islands or elsewhere}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  to pay to that other person any portion of the film rents}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or any royalty}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  commission}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or other amount in respect of the films rented}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  that other person shall not be liable for income tax on any such}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 amount so paid to that person.
\par }{\fs24\insrsid6109467 
\par }{\fs24\insrsid7804898\charrsid7804898 (5) In calculating the taxable income of any person who carries on the business of renting films}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  
no deduction shall be allowed except as expressly provided in this section.
\par }{\fs24\insrsid6109467 
\par }{\fs24\insrsid7804898\charrsid7804898 (6) Where a person who carries on the business of renting films incurs a loss in any income year in any other business or in connection with any other source of income}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  that loss may be deducted from the assessable income deemed to be derived in that income year from the business of renting films}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 except to the extent that the loss is deducted from any other income derived in that year by the taxpayer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and any loss not allowed as a
 deduction in that year may be carried forward in accordance with section 69. For the purposes of this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  any expenditure or loss incurred by a taxpayer in connection with }{
\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the sale or hire of film containers; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the sale or hire of cinema
tography or photographic materials or accessories; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid6109467 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid6109467 (c)}{\fs24\insrsid16000611\charrsid6109467  }{\fs24\insrsid7804898\charrsid6109467 
the sale or hire of advertising materials relating to any film;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10552836 {\fs24\insrsid3356148\charrsid6109467 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 shall be deemed to be incurred in the business of renting films and shall not be deductible in calculating the assessable income of the taxpayer.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6109467 {\b\fs24\insrsid7804898\charrsid10691737 Income derived by Trustees
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 77.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid6109467 Income derived by trusts}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1)}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Subject }{\fs24\insrsid10691737 to the provisions of section 42}{\fs24\insrsid7804898\charrsid7804898 (1) (h)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
every trust shall be liable for income tax on assessable income derived in each year in accordance with clause 5 of Part A of the First Schedule.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Nothing in this section shall affect the liability of any trust to pay income tax at the rate then applicable for any year prior to the coming into force of this Act.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 78.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid6109467 Income received by trustee after death of deceased person}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  It is hereby declared that any amount received in any income year by the trustee of the estate of a deceased person shall be deem
ed to be assessable income derived by the trustee in that year if it does not represent assessable income derived by the deceased person during that person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s lifetime}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  but would have been included in assessable income if the person had been alive when it was received.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 79.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid6109467 Deduction from estate income of irrecoverable book debts of deceased taxpayer}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  Where the amount of any debt owing to a deceased taxpayer at the date of death has been included in the assessable income of the taxpayer or of the trustee of the taxpayer}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s estate for any income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the debt or any part of it is proved to the satisfaction of the Collector to be irrecoverable and to have been actually written off by the trustee as a bad debt}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the amount so written off shall be deemed to be a loss incurred by the trustee in the income year in which the amount was written off}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and shall be allowable as a deduction}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  first against any income derived by the trustee in that income year which is assessable to the trustee as income not derived by 
a beneficiary entitled in possession to the receipt thereof under the trust during that year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and then}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as to any balance}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  against any income derived in that year by or in trust for a beneficiary who has a vested interest in the capital of the estate to th
e extent that the loss is chargeable against the capital of that beneficiary; and any balance not allowed as a deduction in that year shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  so far as it extends}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  be allowable as a deduction in the same manner successively in subsequent years.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6109467 {\b\fs24\insrsid7804898\charrsid10691737 Country of Derivation of Income
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 80.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid6109467 Liability for assessment of income derived from the Cook Islands and abroad}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) Subject to the provisions of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  all income derived by any person who is resident in the Cook Islands at the time when the person derives that
 income shall be assessable for income tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether it is derived from the Cook Islands or from elsewhere.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Subject to the provisions of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  all income derived from the Cook Islands shall be assessable for income tax}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  whether the person deriving that income is resident in the Cook Islands or elsewhere.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Subject to the provisions of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 no income which is neither derived from the Cook Islands nor derived by a person then resident in the Cook Islands shall be assessable for income tax.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3356148\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 81.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid6109467 Taxation of salary or wages earned outside the Cook Islands}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) Notwithstanding anything to the contrary in this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  where a taxpayer earns income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 being income from salary or wages}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in a country or territory outside the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and that income has been subjected in the country or territory in which}{\fs24\insrsid6109467  }{\fs24\insrsid7804898\charrsid7804898 it was earned to a tax which in the opinion of the Collector}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  is substantially of the same nature as income tax under this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  then the Collector may determine that that income is not assessable income}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and will not be subjected to any further taxation under this Act in the Cook Islands.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 For the purposes of this section the term }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 salary or wages}{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898  shall be taken to mean income from an employment source only}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  being income which is derived from personal exertion.
\par }{\fs24\insrsid3356148 
\par }{\fs24\insrsid7804898\charrsid5660889 82.}{\fs24\insrsid16000611\charrsid5660889  }{\fs24\ul\insrsid7804898\charrsid5660889 Place of residence}{\fs24\ul\insrsid3539305 ,}{\fs24\ul\insrsid7804898\charrsid5660889  how determined}{
\fs24\insrsid7804898\charrsid5660889  }{\fs24\insrsid16000611\charrsid5660889 -}{\fs24\insrsid7804898\charrsid5660889  (1) A person other than a company shall be deemed to be}{\fs24\insrsid7804898\charrsid7804898 
 resident in the Cook Islands within the meaning of this Part if the person}{\fs24\insrsid3539305 '}{\fs24\insrsid3356148 s home is in the Cook Islands.
\par 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) A company shall be deemed to be resident in the Cook Islands within the meaning of this Part if the company }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 is incorporated in the Cook Islands}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 has its head office in the Cook Islands.}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 For the purposes of this Act the head office of a company means the centre o}{\fs24\insrsid6109467 f its }{\fs24\insrsid7804898\charrsid7804898 
administrative management.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 83.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid6109467 Classes of income deemed to be derived from the Cook Islands}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) Subject to the }{\fs24\insrsid6109467 provisions of section 84}{\fs24\insrsid3539305 ,}{\fs24\insrsid6109467  the fo}{\fs24\insrsid7804898\charrsid7804898 llowing classes of income shall }{\fs24\insrsid5660889 b}{
\fs24\insrsid7804898\charrsid7804898 e deemed to }{\fs24\insrsid5660889 b}{\fs24\insrsid7804898\charrsid7804898 e derived from the Cook Islands}{\fs24\insrsid10691737  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid6109467 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income derived from any business carried on in the Cook Islands;}
{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 all salaries}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  wages allowances and emoluments of any kind earned in the Cook }{\fs24\insrsid9248973\charrsid7804898 Islands}{\fs24\insrsid7804898\charrsid7804898  in the service of any employer or principal}{\fs24\insrsid3539305 ,}
{\fs24\insrsid7804898\charrsid7804898  whether resident in the Cook Islands or elsewhere;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
income derived by any person as the owner of land in the Cook Islands;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (d)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
income derived by any person from money lent or used in the Cook Islands}{\fs24\insrsid6109467  }{\fs24\insrsid7804898\charrsid7804898 (whether on security or otherwise);}{\fs24\insrsid6109467 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (e)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income de
rived from shares in or membership of a Cook Islands company}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or from debentures issued by a Cook Islands company or by a local or public authority;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (f)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
income derived from debentures or other securities issued by the Government}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 of the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or fr
om any contract made with the Government of the}{\fs24\insrsid6109467  }{\fs24\insrsid7804898\charrsid7804898 Cook Islands;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (g)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any pension or annuity payable by the Government of the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or out of any superannuation fund established in the Cook Islands;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (h)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income derived from the sale or other disposition of any property
}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  corporeal}{\fs24\insrsid6109467  }{\fs24\insrsid7804898\charrsid7804898 or incorporeal}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  situated in the Cook Islands}{
\fs24\insrsid6109467 ;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (i)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income derived by a beneficiary under any trust}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  so far as the income of the}{\fs24\insrsid6109467  }{\fs24\insrsid7804898\charrsid7804898 trust fund is derived from the Cook Islands;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (j)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income derived from contracts }{\fs24\insrsid6109467 
made or wholly or partly perform}{\fs24\insrsid7804898\charrsid7804898 ed in the}{\fs24\insrsid6109467  }{\fs24\insrsid7804898\charrsid7804898 Cook Islands;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6109467 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (k)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income derived from the carriage by sea or by air of m}{
\fs24\insrsid5660889 erchandise}{\fs24\insrsid3539305 ,}{\fs24\insrsid5660889  goods}{\fs24\insrsid3539305 ,}{\fs24\insrsid5660889  livestock}{\fs24\insrsid3539305 ,}{\fs24\insrsid5660889  m}{\fs24\insrsid7804898\charrsid7804898 ail}{\fs24\insrsid3539305 
,}{\fs24\insrsid7804898\charrsid7804898  or passengers shipped o}{\fs24\insrsid6109467 r embarked in the Cook Islands;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid9056226 (l}{\fs24\insrsid7804898\charrsid7804898 )}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
royalties and other like payments of any of the }{\fs24\insrsid10691737 kinds referred to in section 46}{\fs24\insrsid7804898\charrsid7804898 (1) (e) and payments of any of the }{\fs24\insrsid10691737 kinds referred to in section 46}{
\fs24\insrsid7804898\charrsid7804898 (1) (f) being royalties or payments }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (i)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
that are paid by a person who is resident in the Cook Islands and are not paid in respect of a business carried on by the person outside the Cook Islands through a fixed establishment outside the Cook Islands; or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (ii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
that are paid by a person who is not resident in the Cook Islands and are deductible by the person in calculating the person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s assessable income for the purposes of taxation in the Cook Islands
}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid6109467 (m}{\fs24\insrsid7804898\charrsid7804898 )}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
income derived directly or indirectly from any other source in the Cook Islands.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) For the purposes o}{\fs24\insrsid3356148 f paragraph (d) of subsection (}{\fs24\insrsid3485275 1}{\fs24\insrsid7804898\charrsid7804898 ) of this section }{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898 money lent}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  includes}{\fs24\insrsid12923868  -}{\fs24\insrsid7804898\charrsid7804898 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 money advanced}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  deposited}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or otherwise let out}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether on current account or otherwise;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6109467 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 any credit given (including the forbearance of any debt)}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether on current account or otherwise.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467 
\par }{\fs24\insrsid7804898\charrsid7804898 84.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid6109467 Apportionment where income derived partly in the Cook Islands and partly elsewhere}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 
-}{\fs24\insrsid7804898\charrsid7804898  Whenever by reason of the manufacture}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  production}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or purchase of goods in one country and their sale in another}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or by reason of successive steps of production or manufacture in different countries}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or by reason of the making of contracts in one country and their performance in another}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or for any other reason whatever}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the source of any income is not e}{\fs24\insrsid6109467 xclusively in the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 that income shall be apportioned between its source in the Cook Islands and its source elsewhere}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or attributed to one of such sources to the exclusion of the other}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  in such manner as the Collector thinks just and reasonable}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 having regard to the nature and relative importance of the sources of that income; and the income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  so far as so apportioned or attributed to a source in the Cook Islands}{\fs24\insrsid3539305 
,}{\fs24\insrsid7804898\charrsid7804898  shall be deemed to be derived from the Cook Islands and shall be assessable for income tax accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6109467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 85.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid15812158 Credits in respect of income tax paid in a country or territory outside the Cook Islands}{\fs24\insrsid7804898\charrsid7804898  }{
\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) For the purposes of this section the term }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 income tax}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  means }{
\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid6109467 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16590156 {\fs24\insrsid6109467 (a) }{\fs24\insrsid7804898\charrsid7804898 in respect of any country or territory outside the Cook Islands}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  any tax which}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in the opinion of the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 is substantially of the same nature as income tax imposed under this Part; but does not include }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6109467\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid16590156 {\fs24\insrsid16590156\charrsid16590156 (i}{\fs24\insrsid16590156 ) }{\fs24\insrsid7804898\charrsid7804898 
any additional tax for late payment of tax or any interest or any penalty or additional tax imposed under the penal provisions of the laws of that country or territory;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16590156 {\fs24\insrsid16590156\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid16590156 {\fs24\insrsid7804898\charrsid7804898 (ii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 any amount in respect of tax which under the law of that coun
try or territory a company paying a dividend has deducted}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or was authorised to deduct}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 from the dividend and which the person deriving the dividend was not personally liable to pay;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16590156\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15812158 {\fs24\insrsid7804898\charrsid7804898 (b) in respect of the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  income tax imposed under this }{
\fs24\insrsid9248973\charrsid7804898 Part;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16590156\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 but does not include any additional tax for late payment of tax or any interest or any penalty or additional tax imposed under this Act.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16590156\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Subject to the provisions of this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  where a person who }{\fs24\insrsid16590156 
is resident in the Cook Islands }{\fs24\insrsid7804898\charrsid7804898 derives income from a country or territory outside the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 income tax paid in that country or territory in respect of that income shall be allowed as a credit against income tax payable in the Cook Islands in respect of that income.
\par }{\fs24\insrsid16590156 
\par }{\fs24\insrsid7804898\charrsid7804898 (3)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 The provisions of Part VI}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  
as far as they are applicable and with the necessary modifications}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purposes of subsection (2) of this section}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 apply as if the provisions of that subsection were an agreement as defined in section 87 (1) made between the Government of the co
untry or territory outside the Cook Islands and the Government of the Cook Islands.
\par }{\fs24\insrsid16590156 
\par }{\fs24\insrsid7804898\charrsid7804898 86.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid16590156 Arrangements for relief from double taxation}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) The Minister may from time to time enter into arrangements with the Government of any country or territory outside t
he Cook Islands with a view to affording relief from double taxation in relation to income tax and any taxes of a similar character imposed by the laws of that country or territory}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and such arrangements shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  notwithstanding anything to the contrary in this Act or any other enactment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 have effect in relation to income tax and every such arrangement shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  subject to the provisions of this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 have effect according to its tenor.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16590156\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Without limiting the generality of the foregoing provisions it is hereby declared that any arrangements to which effect is given under this section may contain provision}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  in relation to any of those taxes }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16590156\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16279456 {\fs24\insrsid16590156 (a) }{\fs24\insrsid7804898\charrsid7804898 for relief from tax;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16279456 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16279456 {\fs24\insrsid16590156 (b) }{\fs24\insrsid7804898\charrsid7804898 for charging the income derived from any }{\fs24\insrsid16610582 sources }{
\fs24\insrsid7804898\charrsid7804898 in the Cook Islands}{\fs24\insrsid16610582  to persons not resident in the Cook Islands}{\fs24\insrsid7804898\charrsid7804898 ;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3356148 {\fs24\insrsid3356148\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16279456 {\fs24\insrsid16279456 (c) }{\fs24\insrsid7804898\charrsid7804898 
for determining the income to be attributed to persons not resident in the Cook Islands and their agencies}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  branches}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or establishments in the Cook Islands;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16279456\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16279456 {\fs24\insrsid16279456 (d) }{\fs24\insrsid7804898\charrsid7804898 for determining
 the income to be attributed to persons resident in the Cook Islands who have special relationships with persons not so resident.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16279456\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Any such arrangements may include provision for relief from tax for periods before the commencement of this Act or before the making of the arrangements}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and provisions as to income which is not itself subject to double taxation.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16279456\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) Any such arrangements under this section may be at any time amended or revoked b
y a subsequent arrangement; and any such amending or revoking arrangement may contain such transitional provisions as appear to the Minister to be necessary or expedient.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16279456\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (5) Where any arrangements are made under this section the obligation as to secrecy 
imposed by this Act shall not prevent the Collector from disclosing to any authorised officer of the Government with which the arrangements are made such information as is required to be disclosed under the arrangements.
\par }{\fs24\insrsid16279456 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14489779 {\b\fs24\ul\insrsid11953504\charrsid11953504 PART VI}{\b\fs24\ul\insrsid14489779\charrsid11953504 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5841522 {\b\fs24\ul\insrsid7804898\charrsid11953504 IMPLEMENTATION OF ARRANGEMENTS FOR}{\b\fs24\ul\insrsid5841522\charrsid11953504  }{\b\fs24\ul\insrsid7804898\charrsid11953504 
RELIEF FROM DOUBLE TAXATION
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16279456 
\par }{\fs24\insrsid7804898\charrsid7804898 87.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid15812158 Interpretation}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) In this Part}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  unless the context otherwise requires:}{\fs24\insrsid3356148 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9056226 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Agreement}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means a convention or agreement made between the Government of a territory outside the Cook Islands and the Government of the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 with a view to affording relief from double taxation in relation to foreign tax imposed by the laws of that territory and Cook Islands tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  being an arrangement made under section 86;}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid15812158\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9056226 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 determination}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  means a determin
ation of the Collector made pursuant to section 88; and includes an amended determination;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid15812158\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9056226 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 foreign tax}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  means tax}{\fs24\insrsid3539305 ,
}{\fs24\insrsid7804898\charrsid7804898  other than Cook Islands tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  that is the subject of an agreement;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid15812158\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9056226 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Cook Islands tax}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means income tax imposed as such by this Act.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15812158\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 For the purposes of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 a reference in an agreement to profits of an activity or business shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in relation to Cook Islands tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be read}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  where the context so permits}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as a reference to taxable income derived from that activity or business.
\par }{\fs24\insrsid15812158 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15812158 {\b\fs24\insrsid7804898\charrsid13718864 Credits for Foreign Tax}{\b\fs24\insrsid7804898\charrsid16610582 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15812158\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 88.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid15812158 Determination of claims for credits}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) Where a taxpayer claims a credit for foreign tax in accordance with the provisions of an agreement}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector shall determine whether a credit is allowable and}{\fs24\insrsid3539305 ,}
{\fs24\insrsid7804898\charrsid7804898  if so}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount of the credit.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15812158\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) The Collector may from time to time and at any time amend a}{\fs24\insrsid15812158  determination as the Collector }{\fs24\insrsid7804898\charrsid7804898 
thinks necessary in order to ensure the correctness thereof.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15812158\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) A determination shall not form part of an assessment of Cook Islands tax.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15812158\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 89.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid15812158 Notice of determination to taxpayer}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1)}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 As soon as conveniently may be after a determination is made}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the Collector shall cause notice of the determination to be given to the taxpayer.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15812158\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) The notice under this section may be included in a notice of assessment given to the taxpayer pursuant to section 27.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15812158\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 90.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid15812158 Except in proceedings on objection}{\fs24\ul\insrsid3539305 ,}{\fs24\ul\insrsid7804898\charrsid15812158  determination deemed correct}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  Except in proceedings on objection thereto under Part IV}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 no determination shall be disputed in any Court or in any proceedings and}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  except as aforesaid}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 every such determination shall conclusively be deemed to be correct.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15812158\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 91.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12395840 Evidence of determination}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 The production of any document signed by the Collector purporting to be a copy of or an extract from a notice of a determination shall in all Courts and in all proceedings be sufficient evidence of the original}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and the production of the original shall not be necessary;}{\fs24\insrsid12395840  }{\fs24\insrsid7804898\charrsid7804898 
and all Courts shall in all proceedings take judicial notice of the signature of the Collector either to the original or to any such copy or extract.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12395840\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 92.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12395840 Objections to determinations}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) Any taxpayer affected by a determination may object to the determination by delivering or posting to the Collector a written notice of objection stating shortly the grounds of the objection}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  within one month after the date on which notice of the determination is given to the taxpayer b}{\fs24\insrsid13718864 y or on behalf of the Collector:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12395840\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12862365 {\fs24\insrsid7804898\charrsid7804898 
Provided that where the determination is an amended determination the taxpayer shall have no further right of objection than the taxpayer would have had if the amendment had not been made}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 except to the extent to which}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  by reason of the amendment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount of the credit for foreign tax is reduced.}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12395840\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) No notice of objection given after the time prescribed by subsection (1) shall be of any force or effect unless the Collector accepts the objection and gives notice to the objector accordingly.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid12395840\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 93.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12395840 Application of Part IV to objections to determinations}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  Subject to the provisions of this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the provisions of Part IV}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 as far as they are applicable and with the necessary modifications}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall apply to every objection to a determination}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as if }{
\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12395840\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3356148 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
references in Part IV to an assessment were references to a determination}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  unless the context otherwise requires; and}{\fs24\insrsid12395840 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid9056226\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12395840 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 references in sectio
n 29 (3) to a reduction of an assessment and to the reduced assessment were references to the amendment of a determination and to the amended determination respectively; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3356148 {\fs24\insrsid3356148\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12395840 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
references in section 33 to an increase or reduction of the amount of an assessment were references to an increase or reduction of the amount of the credit for foreign tax.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12395840\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 94.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid12395840\charrsid12395840 Information for credit to be furn}{\fs24\ul\insrsid7804898\charrsid12395840 ished within four}{\fs24\ul\insrsid16000611\charrsid12395840  }{
\fs24\ul\insrsid12395840\charrsid12395840 y}{\fs24\ul\insrsid7804898\charrsid12395840 ears}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  A credit for foreign tax shall not be allowed unless}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  within four years after the end of the income year in which the taxpayer derived the income against the Cook Islands tax on which the credit is claimed}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or within such further period}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  not exceeding two years}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the Colle
ctor allows in any case or class of cases}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the taxpayer claiming the credit }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12395840\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12395840 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
makes application in writing to the Collector for the credit; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12395840\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12395840 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 furnishes to}{\fs24\insrsid13718864 
 the Collector all information (}{\fs24\insrsid7804898\charrsid7804898 including information in relation to any amount to which t
he taxpayer is entitled in respect of any relief or repayment of the foreign tax) necessary for determining the amount of the credit.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12395840\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 95.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12395840 Maximum credits}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  Where}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  under the provisions of an agreement}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a credit for foreign tax is allowable in respect of any income}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the amount of that credit shall not exceed the amount of Cook Islands tax payable in respect of that income.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12395840\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 96.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12395840 Recovery of excess credit allowed through not taking }{\fs24\ul\insrsid12395840\charrsid12395840 into account refund of foreign}{
\fs24\ul\insrsid7804898\charrsid12395840  tax}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid9056226 -}{\fs24\insrsid12862365  }{\fs24\insrsid7804898\charrsid7804898 Where }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12395840\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12395840 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 a credit for foreign tax payable either directly or by deduction
}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  being a tax which a taxpayer is personally liable to pay}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 has been allowed against Cook Islands tax payable by the taxpayer in respect of the same income; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12395840\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12395840 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 that credit has not taken 
into account any refund or repayment of the foreign tax received by the taxpayer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether before or after that credit was allowed; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12395840\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12395840 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the amount of that credit was in excess of the amount that would have been allowed if only the amount of the foreign tax not refunded or repaid to the taxpayer had been taken into account in calculating the credit}{\fs24\insrsid3539305 ,}{
\fs24\insrsid12395840 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12395840 
\par }{\fs24\insrsid7804898\charrsid7804898 the amount of that excess shall be deemed to be income tax due and payable to the Collector on the 30th day after the date of the notice of determination of
 the credit or the date of the receipt by the taxpayer of that refund or repayment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whichever date is the later}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the provisions of this Act shall apply accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12395840 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12609544 {\b\fs24\insrsid898\charrsid3626894 Miscellaneous}{\b\fs24\insrsid12609544\charrsid12609544 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12609544\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 97.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12395840 Ascertainment of Cook Islands tax on income}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  Where for the purpose of the application of the provisions of an agreement or for any other purposes of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 it is necessary to ascertain the amount of Cook Islands tax payable by a taxpayer in respect of any income of a particular nature or from a particular source derived by the taxpayer in an income year}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the amount of tax shall be ascertained in accordance with the following formula:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12395840 
\par }\trowd \irow0\irowband0\ts15\trgaph108\trleft1332\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth288\clshdrawnil \cellx1620\clvmgf\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth720\clshdrawnil \cellx2340\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\ul\insrsid11142169\charrsid12932025 a}{\fs24\insrsid11142169 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11142169\yts15 {\fs24\insrsid11142169 x c\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\insrsid11142169 \trowd \irow0\irowband0
\ts15\trgaph108\trleft1332\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr
\brdrtbl \cltxlrtb\clftsWidth3\clwWidth288\clshdrawnil \cellx1620\clvmgf\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth720\clshdrawnil \cellx2340\row }\trowd \irow1\irowband1\lastrow 
\ts15\trgaph108\trleft1332\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr
\brdrtbl \cltxlrtb\clftsWidth3\clwWidth288\clshdrawnil \cellx1620\clvmrg\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth720\clshdrawnil \cellx2340\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid11142169 b\cell \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\insrsid11142169 \trowd \irow1\irowband1\lastrow 
\ts15\trgaph108\trleft1332\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr
\brdrtbl \cltxlrtb\clftsWidth3\clwWidth288\clshdrawnil \cellx1620\clvmrg\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth720\clshdrawnil \cellx2340\row }\pard 
\ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid8793793 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14834310 {\fs24\insrsid12395840 where }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12395840 
\par }\trowd \irow0\irowband0\ts15\trgaph108\trleft1332\trftsWidth3\trwWidth8208\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl 
\clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth558\clshdrawnil \cellx1890\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth7650\clshdrawnil \cellx9540\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid14834310\charrsid7804898 a}{\fs24\insrsid14834310 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14834310\yts15 {\fs24\insrsid14834310\charrsid14834310 is the income in respect of which it is necessary to ascertain the amount of Cook Islands tax; and}{\fs24\insrsid14834310 
\par }{\fs24\insrsid14834310\charrsid14834310 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid14834310 \trowd \irow0\irowband0
\ts15\trgaph108\trleft1332\trftsWidth3\trwWidth8208\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth558\clshdrawnil \cellx1890\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth7650\clshdrawnil \cellx9540\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid14834310\charrsid7804898 b}{\fs24\insrsid14834310 \cell }{\fs24\insrsid14834310\charrsid7804898 is the amount o}{
\fs24\insrsid14834310 f}{\fs24\insrsid14834310\charrsid7804898  the assessable income that was taken into account in calculating it}{\fs24\insrsid14834310 e}{\fs24\insrsid14834310\charrsid7804898 m c; and}{\fs24\insrsid14834310 
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid14834310 \trowd \irow1\irowband1
\ts15\trgaph108\trleft1332\trftsWidth3\trwWidth8208\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth558\clshdrawnil \cellx1890\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth7650\clshdrawnil \cellx9540\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid14834310\charrsid7804898 c}{\fs24\insrsid14834310 \cell }{\fs24\insrsid14834310\charrsid7804898 
is the amount of income tax payable by the taxpayer (before allowing any credit for foreign tax from that income tax) in respect of the income derived by the taxpayer in that income year.}{\fs24\insrsid14834310 \cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid14834310 \trowd \irow2\irowband2\lastrow 
\ts15\trgaph108\trleft1332\trftsWidth3\trwWidth8208\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth558\clshdrawnil \cellx1890\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth7650\clshdrawnil \cellx9540\row }\pard 
\ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid14834310 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7878984 {\b\fs24\ul\insrsid6901575\charrsid6901575 PART VII}{\b\fs24\ul\insrsid8082066\charrsid6901575 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8082066 {\b\fs24\ul\insrsid7804898\charrsid6901575 WITHHOLDING TAX ON DIVIDENDS}{\b\fs24\ul\insrsid3539305\charrsid6901575 ,}{\b\fs24\ul\insrsid8082066\charrsid6901575  }{
\b\fs24\ul\insrsid7804898\charrsid6901575 INTEREST AND ROYALTIES
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7878984 {\fs24\ul\insrsid7878984\charrsid7625529 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 98. }{\fs24\ul\insrsid7804898\charrsid7878984 Interpretation}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  In this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  unless the context otherwise requires}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9056226 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 paid}{\fs24\insrsid3539305 ",}{\fs24\insrsid7804898\charrsid7804898  in relation to withholding income}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  includes distributed}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  credited or dealt with in the interest or on behalf of a person; and }{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898 pay}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  and }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 payment}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 have corresponding meanings;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid7878984 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9056226 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 person}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  includes t}{\fs24\insrsid7878984 
he Crown in right of the Governm}{\fs24\insrsid7804898\charrsid7804898 ent of the Cook Islands and every instrumentality or agency of the Government and includes any other person resident in the Cook Islands for the purposes of section 82;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid7878984 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9056226 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 received}{\fs24\insrsid3539305 ",}{\fs24\insrsid7804898\charrsid7804898  in relation to withholding income}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  includes credited or dealt with in the interest or on behalf of a person; and }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 receive}{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898  and }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 receipt}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  have corresponding meanings;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid7878984 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9056226 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 resident in the Cook Islands}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means deemed to be resident in the Cook Islands within the meaning of Part V;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid7878984 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9056226 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 royalties}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means payment of any of the kinds referred to section 46 (1) (e) and (f).
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984 
\par }{\fs24\insrsid7804898\charrsid7804898 99.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid7878984 Application of this Part}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) This Part shall apply notwithstanding anything to the contrary in any other Part.
\par }{\fs24\insrsid7878984 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) This Part shall apply to income (in this Act referred to as withholding income) being income that is deemed under this Act to be derived from the Cook Islands and which consists of dividends and interest}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or royalties paid to a non}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 resident of the Cook Islands on or after 1 January 1973 but does not include }{\fs24\insrsid16000611 -}
{\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid7878984 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
income that consists of dividends derived by a company that is resident in the Cook Islands; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 any other income that is exempt from income tax.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984 
\par }{\fs24\insrsid7804898\charrsid7804898 (3)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Without limiting the generality of subsection (2) all interest and royalties paid to any person by 
the Crown in right of the Government of the Cook Islands and every instrumentality or agency of the Government shall be deemed to be income derived in the Cook Islands.}{\fs24\insrsid7878984 
\par }{\fs24\insrsid9056226 
\par }{\fs24\insrsid7804898\charrsid7804898 100.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid7878984 Withholding tax imposed}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 Every person who derives withholding income shall be liable to pay withholding tax upon that income and}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  where dividends}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 interest or royalties are paid by any person who is not resident in the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount of the withholding tax shall be fifteen per cent (15%) of the dividends}{\fs24\insrsid3539305 ,
}{\fs24\insrsid7804898\charrsid7804898  interest or royalties so paid.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 101.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid7878984 Deduction of withholding tax}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) Any person who makes a payment of withholding income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  at the time of making the payment}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  make a deduction of withholding tax there}{\fs24\insrsid3626894  }{\fs24\insrsid7804898\charrsid7804898 from of an amount determined in accordance with section 100.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Where }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
a payment consisting of withholding income has been made to an agent or other person in the Cook Islands for or on behalf of the person entitled to the payment; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the wit
hholding tax payable in respect of that withholding income has not been deducted}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or has not been deducted in full under subsection (1)}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the agent or other person shall at the time of receiving the payment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  make deduction therefrom of the amount of the withholding tax or}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case maybe}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  of the amount of the deficiency in that tax.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Where a person (referred to in}{\fs24\insrsid3356148  this subsection as }{\fs24\insrsid3539305 "}{\fs24\insrsid3356148 the payer}{\fs24\insrsid3539305 "}{\fs24\insrsid3356148 )}{
\fs24\insrsid7804898\charrsid7804898  makes a deduction of withholding tax under subsection (1) from a payment of withholding income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the payer shall}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  at the time of making the payment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  advise the person to whom the payment is made (whether or not that person is the person entitled to the payment)}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in writing}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  of the amount of the deduction made by the payer from the payment.
\par }{\fs24\insrsid7878984 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) This section shall not apply where the withholding income consists of a dividend of any of the kinds referred to in section 4 (1) (b) or (d).
\par }{\fs24\insrsid7878984 
\par }{\fs24\insrsid7804898\charrsid6689414 102.}{\fs24\insrsid16000611\charrsid6689414  }{\fs24\ul\insrsid7804898\charrsid6689414 Withholding tax}{\fs24\ul\insrsid7878984\charrsid6689414  on dividends not paid in money}{\fs24\insrsid7804898\charrsid6689414  }
{\fs24\insrsid16000611\charrsid6689414 -}{\fs24\insrsid7804898\charrsid6689414  (1) Where}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid9056226 -}{\fs24\insrsid6689414  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any withholding income that consists of a dividend of any of the kinds referred to in section 4 (1) (b) or (d) is to be paid by a company to any person; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the company would}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  but for section 101 (4)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be required to make a deduction of withholding tax under that section from the dividend}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 that company shall not pay the dividend to or in the interest of or on behalf of any person until an amount equal to the amount of the withholding tax that but for section 101 (4) would have been required to be deduc
ted has been paid to the Collector in respect of the dividend.
\par }{\fs24\insrsid7878984 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Where }{\fs24\insrsid16000611 -}{\fs24\insrsid7878984  }{\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid7878984 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any withholding income that consists of a dividend of any of the kinds referred to in subsection (1) is paid to an agent or other person in the Cook Islands for or on behalf of the person entitled to the dividend; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3356148 {\fs24\insrsid3356148\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 that agent or other person would}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  but for section 101 (4)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be required to make a deduction of withholding tax under that section from the dividend}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid9056226 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 
that agent or other person shall not pay the dividend to or in the interest of or on behalf of any person until an amount equal to the amount of the withholding tax that (but for section 101 (4)) would have been required to be deducted has been paid to th
e Collector in respect of that dividend.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) A person who has paid to the Collector an amount equal to the withholding tax in relation to any dividend in accordance with this section may}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 in writing}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  request the Collector to inform the company by which the dividend is to be paid}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or any person to whom the dividend has been paid}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  that that amount has been so paid in respect of that dividend}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  upon receipt of such a request}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in writing}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  inform that other person accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7878984 {\b\fs24\insrsid7804898\charrsid12137931 Payment and Assessment of Withholding Tax
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 103.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid7878984 Payment of deductions of withholding tax to Collector}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) Every person who makes deductions of withholding tax from}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or is liable to pay withholding tax in respect of}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  payments that consist of withholding income shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 not later than the 20th day of the month next after the month in which the person has made any such deductions or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  become liable to withholding tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  pay to the Collector the amount of the deductions or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 as the case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount of the withholding tax for which the person has become liable.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) The Collector may extend the time for payment of any amount of withholding tax in such cases and to such extent as the Collector thinks fit.}{\fs24\insrsid7878984 
\par 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Every person who pays money to the Collector in accordance with subsection (1) shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  at the time of such payment}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  advise the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in writing}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 of the name and address of the person whose liability pursuant to section 100 to pay withholding tax is thereby met either in whole or in part.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 104.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid7878984 Statement to be delivered to Collector}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 Every person who in any year makes any deduction of withholding tax from any payment of withholding income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or pays to the Collector any amount in respect of withholding tax in accordance with section 103}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 not later than 15 February next after the end of that year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  deliver to the Collector a statement showing particulars of the withholding income}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the persons entitled to receive that income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the withholding tax relating thereto.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984 
\par }{\fs24\insrsid7804898\charrsid7804898 105. }{\fs24\ul\insrsid7804898\charrsid7878984 Withholding tax to be final in certain cases}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 Notwithstanding anything in this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  withholding income tha}{\fs24\insrsid7878984 t consists of dividends or intere}{\fs24\insrsid7804898\charrsid7804898 
st or royalties derived by a person who is not resident in the Cook Islands shall not be included in the assessable income of the person by whom that withholding income is derived}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the amount of income tax for which that person is liable in respect of the amount of that withholding income in any income year shall be}{\fs24\insrsid7878984  determined exclusively and fin}{\fs24\insrsid7804898\charrsid7804898 ally by the total am
ount of tax for which that person is liable in accordance with section 100 in respect of that income.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3356148\charrsid7804898 
\par }{\fs24\insrsid9056226 10}{\fs24\insrsid7804898\charrsid7804898 6.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid7878984 Annual tax on withholding income in certain cases}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 - }{
\fs24\insrsid7804898\charrsid7804898 Withholding income (not being dividends}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  interest}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or royalties derived by a person who is not resident in the Cook Islands) derived by any person in any income year shall be included in the assessable income of that person for that year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and against the income tax assessed in respect of that assessable income for that income year there shall be allo
wed a credit equal to the withholding tax (but not including any additional tax or penal tax) deducted or paid to the Collector in respect of that withholding income.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 107.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid7878984 Person deriving withholding income to pay withholding tax to Collector}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  Where for any}{\fs24\insrsid3356148  }{\fs24\insrsid7804898\charrsid7804898 reason }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid7878984 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
a deduction of withholding tax is not made or is not made in full in accordance with this Part from any payment consisting of withholding income; or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
a payment that is required to be made to the Collector in accordance with section 102 of an amount equal to the withholding tax in respect of a dividend to which that section relates has}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 in contravention of that section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  not been made or not been made in full to the Col}{\fs24\insrsid7878984 lector }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 the person who derives the withholding income shall pay to the Collector an amount equal to the amount of the deduction or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the payment that should have been made and was not made}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and that amount shall be due and payable to the Collector on the 20th day of the month next after the month in which the deduction was required to be made}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the dividend was paid}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or in either case on such later date as the Collector may in any case allow.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 108.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid7878984 Failure to make deductions of withholding tax or to make payments to Collector}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) Where a person fails to make any deduction of withholding tax from any withholding income in accordance with that person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 
s obligations under section 101}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount in respect of which default has been made shall constitute a debt payable by that person to the Collector}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and shall be deemed to have become due and payable to the Collector on the 20th day of the month next after the month in which the payment of that withholding income was made.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Where a person has}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in contravention of section 102}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  p
aid a dividend without payment to the Collector of an amount equal to the withholding tax in relation to that dividend}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  that amount or}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  so much thereof as has not been paid to the Collector shall constitute a debt payable by that person to the Collector}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and shall be deemed to have become due and payable to the Collector on the day on which that dividend was paid.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) The right of the Collector to recover the amount in respect of which default has been made in the manner referred to in 
subsection (1) or subsection (2) from a person who has made default shall be in addition to any right of the Collector to recover that amount from the person chargeable with withholding tax to which that amount relates and nothing in this Part shall be co
nstrued as preventing the Collector from taking such steps as the Collector thinks fit to recover that amount from both of those persons concurrently}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or from recovering that amount wholly from one of those persons}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or partly from one and partly from the other of those persons.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3356148\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) Where any amount recoverable in accordance with this Part from the person chargeable with the withholding tax to which that amount relates is in fact paid by another person}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the amount so paid may be recovered by that other person from that first}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 mentioned person.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (5) Every person who receives withholding income shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  subject to section 109}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 remain liable for the payment of withholding tax thereon until such withholding tax is paid by or on behalf of that person.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (6) Where any person makes a deduction pursuant to section 101 and fails to make a payment to the Collector equal to the amount so deducted}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the person from whose withholding income such deduction is made shall be entitled to recover from the person first mentioned the difference between the amount deducted and the amount paid to the Collector.
\par }{\fs24\insrsid7878984 
\par }{\fs24\insrsid7804898\charrsid7804898 109.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid7878984 Assessment of withholding tax and of amounts to be accounted for or paid under this Part}{\fs24\insrsid7804898\charrsid7804898  }{
\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 The Collector may}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 in respect of any person who is chargeable with withholding tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  make an assessment of the amount of withholding income on which in the Collector}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s judgment withholding tax ought to be levied and of the amount of that tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and that person shall be liable to pay the tax so assessed}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  except so far as the person establishes on objection that the assessment is excessive or that the person is not chargeable with the tax so assessed.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) The Collector may make an assessment of any amount which in the Collector}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s judgment any person is liable to account for or pa
y to the Collector under this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and any person who is so assessed shall be liable to pay the amount so assessed}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 except so far as that person establishes on objection that the assessment is excessive or that the person is not liable to account for or pay the amount so assessed.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Sections 22}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  24}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  25}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  26}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and 27 shall apply}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  so far as may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 with respect to every assessment made under subsection (1) or subsection }{\fs24\insrsid7878984 (2) as if }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the expression }{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898 tax already assessed}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  used in section 22 included withholding tax already assessed under subsection (1) of this section or}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  an amount already assessed under subsection (2) of this section; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the term }{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898 taxpayer}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  used in sections 22}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  25 and 27 included a person who is chargeable with w
ithholding tax or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a person who is assessed or is liable to be assessed under subsection (2) of this section.}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) An assessment made under this section shall be subject to objection in the same manner as an assessment of income tax levied under section 39}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the provisions of Part IV shall apply}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  so far as may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 to an objection to an assessment made under this section as if the terms }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 income tax}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  and }{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898 tax}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  used in Part IV included withholding tax or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  an amount assessed under subsection (2).}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7878984 {\b\fs24\insrsid7804898\charrsid2184776 Penalties and Offences
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7878984 {\fs24\ul\insrsid7878984\charrsid7878984 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 110.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid14171324 Additional tax for default in making or paving deductions of withholding tax}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) Where }{\fs24\insrsid9056226 -}{\fs24\insrsid7878984 
\par }{\fs24\insrsid3356148 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 any person}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  being a person under an obligation under this Part to make a deduction of withholding tax from withholding income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 fails wholly or in part to make the deduction; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any person who has made a deduction of withholding tax fails wholly or in part within the prescribed time to pay the amount of the deduction to the Collector; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any person who is liable to pay any amount to the Collector under this Part fails to pay the amount on the due date for payment thereof; }{\fs24\insrsid16000611 -}{\fs24\insrsid7878984  }{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 then unless the Collector is satisfied that the person has not been guilty of wilful neglect or default}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  that person shall be liable}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  without conviction}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in addition to any other penalty to which the person may be liable}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  to a penalty equal to 5 percent of the amount in respect of which default has been made and a further 1 percent of the amount for each complete month in which the default continues.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) For the purposes of paragraph (b) of subsection (1)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a deduction of withholding tax shall be deemed to have been made if and when paymen
t is made of the net amount of withholding income.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) A penalty imposed under this section shall for all purposes be deemed to be of the same nature as the amount or part thereof in respect of which it is imposed}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and shall be recoverable }{\fs24\insrsid7878984 accordingly.
\par 
\par }{\fs24\insrsid9248973\charrsid7804898 (4) Subject to the provisions of this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid9248973\charrsid7804898  the provisions of the other Parts}{\fs24\insrsid3539305 ,}{\fs24\insrsid9248973\charrsid7804898 
 as far as they are applicable and with the necessary modifications}{\fs24\insrsid3539305 ,}{\fs24\insrsid9248973\charrsid7804898  shall apply with respect to the amount of every penalty imposed under this section as if it were additional t
ax under section 190 and }{\fs24\insrsid9248973 as if the person liable to the }{\fs24\insrsid9248973\charrsid7804898 penalty were the taxpayer.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7878984\charrsid12075307 1}{\fs24\insrsid7804898\charrsid12075307 11.}{\fs24\insrsid16000611\charrsid12075307  }{\fs24\ul\insrsid7804898\charrsid12075307 Penal tax for default in making or paving deductions of withholding tax}{
\fs24\insrsid7804898\charrsid12075307  }{\fs24\insrsid16000611\charrsid12075307 -}{\fs24\insrsid7804898\charrsid12075307  (1) Where }{\fs24\insrsid16000611\charrsid12075307 -}{\fs24\insrsid7878984\charrsid12075307 
\par }{\fs24\insrsid7878984 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 any person}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  being a person under an obligation under this Part to }{\fs24\insrsid12075307 m}{\fs24\insrsid7804898\charrsid7804898 ake a ded}{\fs24\insrsid12075307 uction of withholding t}{\fs24\insrsid7804898\charrsid7804898 
ax from a payment of withholding income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  fails wholly or in part to make the deduction; or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any person knowingly applies or permits to be applied the amount of any withholding tax or any part thereof for any purpose other than the payment thereof to the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  }{
\fs24\insrsid16000611 -}{\fs24\insrsid7878984  }{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 that person shall be chargeable by way of penalty}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in addition to any other penalty to which that person may be liable}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  with an additional amount (hereinafter referred to as penal tax) not exceeding an amount equal to treble the amount in respect of which default has been made (herein after referred to as the deficient deduction).}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) For the purposes of paragraph (b) of subsection (1)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 a deduction of withholding tax shall be deemed to have been made if and when payment is made of the net amount of any withholding income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the amount of any tax shall be deemed to have been applied for a purpose other than the payment thereof if that amount is not duly paid to the Collector:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6901575 {\fs24\insrsid7804898\charrsid7804898 
Provided that no person shall be chargeable with penal tax under paragraph (b) of subsection (1) if that person satisfies the Collector that the amount of the withholding tax has been accounted for}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and that the person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s failure to account for it within the prescribed time was due to illness}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  accident}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or other cause beyond the person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s control.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9056226 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Penal tax imposed by this section shall for all purposes be deemed to be of the same nature as the deficient deduction}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and shall be recoverable accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) Subject to the provisions of this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the provisions of the other Parts}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 as far as they are applicable and with the necessary modifications}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall apply with respect to all penal tax i}{\fs24\insrsid7878984 mposed under this section as if }{\fs24\insrsid9056226 -}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 it were penal tax under section 209; and}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the person chargeable with the penal tax imposed under this section were the taxpayer; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the deficient deduction were deficient tax payable for the same year of assessment as that in which the deficient deduction became due and payable to the Collector.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 112.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid7878984 Offences}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1)}{\fs24\insrsid16000611  }{
\fs24\insrsid7804898\charrsid7804898 Without limiting the application of section 206}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  it is hereby declared that every person commits an offence against this Act who;}{\fs24\insrsid7804898 

\par }{\fs24\insrsid7878984\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
being a person under an obligation under this Part to make a deduction of withholding tax from a payment of withholding income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  fails wholly or in part to make the deduction; or}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7878984 {\fs24\insrsid7878984 (b}{\fs24\insrsid7804898\charrsid7804898 )}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
knowingly applies or permits to be applied the amount of any withholding tax or any part thereof for any purpose other than the payment thereof to the Collector.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7878984\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) For the purposes of paragraph (b) of subsection (1)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a deduction of withhol
ding tax shall be deemed to have been made if and when payment is made of the net amount of any payment of withholding income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the amount of any withholding tax shall be deemed to have been applied for a purpose other than the payment thereof if that amount is not duly paid to the Collector:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7878984\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6901575 {\fs24\insrsid7804898\charrsid7804898 
Provided that no person shall be convicted of an offence under paragraph (b) of subsection (1) if the person satisfies the Court that the amount of the withholding tax has been accounted for}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and that the person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s failure to account for it within the prescribed time was due to illness}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  accident}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or other cause beyond the person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s control.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16581189 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16581189 {\b\fs24\insrsid7804898\charrsid2239383 Miscellaneous Provisions
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16581189\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 113.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid16581189 Withholding tax on dividends paid to company under control of non}{\fs24\ul\insrsid16000611\charrsid16581189 -}{
\fs24\ul\insrsid7804898\charrsid16581189 resident}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  Where }{\fs24\insrsid9056226 -}{\fs24\insrsid16581189 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16581189 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 shares 
in a company that is resident in the Cook Islands were formerly held by a person not resident in the Cook Islands and while those shares were so held the company was under the control of that person or was deemed under this Act to be under the control of 
persons of whom that person was one; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16581189 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16581189 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
that person has sold or otherwise disposed of those shares to another company that is resident in the Cook Islands and is under the control of that person or is deemed under this Act to be under the control of persons of whom that person is one; and}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid9056226\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16581189 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any part of the price at which that other company acquired those shares remained unpaid after the acquisition by that other company of those shares or thereafter remained owing in any way directly or indirectly to that person and whether or not secured by
 mortgage or otherwise }{\fs24\insrsid9056226 -}{\fs24\insrsid16581189  }{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16581189\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 any dividends paid in respect of those shares to that other company while any part of that price remains unpaid or owing as aforesaid shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 to the extent to which that price is unpaid or owing at the time when the dividends are paid to that other company}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 be deemed to have been paid to that person and to have been derived as dividends by that person at that time}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the provisions of this Act (including this Part) shall apply accordingly.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid16581189\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 114.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid16581189 Deductions of withholding tax deemed to be received and derived by person entitled to payment}{\fs24\insrsid7804898\charrsid7804898  }{
\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  Where any withholding tax has been deducted from a payment consisting of withholding income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount so deducted }{
\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16581189\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16581189 {\fs24\insrsid16581189\charrsid16581189 (a}{\fs24\insrsid16581189 ) }{\fs24\insrsid7804898\charrsid7804898 as between the person by whom the ded}{\fs24\insrsid16581189 
uction was made and the person}{\fs24\insrsid7804898\charrsid7804898  entitled to the payment consisting of the withholding income from which the deduction was made}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 shall be deemed to have been received by the person entitled to that payment }{\fs24\insrsid9056226 -}{\fs24\insrsid16581189 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16581189 {\fs24\insrsid16581189\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid16581189 {\fs24\insrsid16581189\charrsid16581189 (i}{\fs24\insrsid16581189 ) }{\fs24\insrsid7804898\charrsid7804898 
in any case where the deduction was made under section 101 (1)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  at the time at which the payment consisting of the withholding income was made;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16581189 {\fs24\insrsid16581189\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid16581189 {\fs24\insrsid7804898\charrsid7804898 (ii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
in any case where the deduction was made under section 101 (2)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  at the time at which the payment consisting of the withholding income was received}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  for or on behalf of the person entitled to that payment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  by an agent or other person in the Cook Islands;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16581189\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3356148 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 for the purposes of this Act (including this Part)}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall be deemed to have been derived by the person entitled to the payment consisting of the withholding income at the same time and in the same manner as the residue of that payment.}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12662140\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 115.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12662140 Application of other Parts of this Act}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 Subject to the provisions of this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the provisions of the other Parts}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 as far as they are applicable and with the necessary modifications shall apply with respect to withholding tax as if it were income tax levied under section 39.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3356148\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 116.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12662140 Distribution of capitalised amount}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 Where a company to which this Part applies makes a bonus issue}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12662140\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3356148 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
at any time within 3 years of making the bonus issue the company makes a distribution of any amount (whe}{\fs24\insrsid3356148 ther in money or money}{\fs24\insrsid3539305 '}{\fs24\insrsid3356148 s worth)}{\fs24\insrsid7804898\charrsid7804898 
 that in the opinion of the Collector is either directly or indirectly a distribution of any amount capitalised by the bonus issue; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12662140 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3356148 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the Collector was not satisfied that the distribution was not pursuant to any arrangement}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  scheme}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or intention in existence at the time }{\fs24\insrsid4991300 when the bonus issue was made}{\fs24\insrsid3539305 ,}{\fs24\insrsid6901575  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12662140\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 this distribution shall be deemed to be a further bonus issue made by the company at the time of the distribution and the provisions of this Part shall apply accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12662140\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12662140 {\b\fs24\ul\insrsid6901575\charrsid6901575 PART VIII}{\b\fs24\ul\insrsid8082066\charrsid6901575 
\par }{\b\fs24\ul\insrsid7804898\charrsid6901575 AGENTS AND NON}{\b\fs24\ul\insrsid16000611\charrsid6901575 -}{\b\fs24\ul\insrsid7804898\charrsid6901575 RESIDENTS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12662140\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12662140 {\b\fs24\insrsid7804898\charrsid4991300 Interpretation
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12662140\charrsid7804898 
\par }{\fs24\insrsid12662140 117. }{\fs24\ul\insrsid3539305 "}{\fs24\ul\insrsid12662140\charrsid12662140 Absentee}{\fs24\ul\insrsid3539305 "}{\fs24\ul\insrsid7804898\charrsid12662140  defined}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid12662140  In this Part }{\fs24\insrsid3539305 "}{\fs24\insrsid12662140 absentee}{\fs24\insrsid3539305 "}{\fs24\insrsid12662140  means }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12662140\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7944255 {\fs24\insrsid12662140 (a) }{\fs24\insrsid7804898\charrsid7804898 any person (other than a company) who is for the time being out of the Cook Islands;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12662140 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7944255 {\fs24\insrsid12662140 (b) }{\fs24\insrsid7804898\charrsid7804898 
any overseas company unless it has a fixed and permanent place of business in the Cook Islands at which it carries on business in its own name;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12662140 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7944255 {\fs24\insrsid12662140 (c) }{\fs24\insrsid7804898\charrsid7804898 
any overseas company which is declared by the Collector to be an absentee for the purposes of this Act by notice given to that company or to its agent or attorney in the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 so long as that declaration remains unrevoked.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12662140 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12662140 {\b\fs24\insrsid7804898\charrsid4991300 Agents Generally
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12662140 
\par }{\fs24\insrsid7804898\charrsid7804898 118.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12662140 Agent to make returns and be assessed as principal}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) Every agent shall make returns of}{\fs24\insrsid16000611  }{\fs24\insrsid12662140 t}{\fs24\insrsid7804898\charrsid7804898 he income in respect of which that person is an agent}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and shall be assessed thereon in the same manner as}{\fs24\insrsid12662140  }{\fs24\insrsid7804898\charrsid7804898 if that person were the principal}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 save that the agent shall be entitled to no special exemption or rebates from}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income tax other then such exemption or rebates (if any) as the principal may be entitled to.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid12662140\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Every person liable to furnish a return as agent for any person shall furnish a separate}{\fs24\insrsid12662140  }{\fs24\insrsid7804898\charrsid7804898 return for each person for whom that person is agent}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in addition to that person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s own individual return.}{\fs24\insrsid12662140 
\par }{\fs24\insrsid12662140\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 119.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12662140 Rate and amount of tax }{\fs24\ul\insrsid12662140\charrsid12662140 payable}{\fs24\ul\insrsid7804898\charrsid12662140  by agent}{
\fs24\insrsid16000611  -}{\fs24\insrsid7804898\charrsid7804898  Except where otherwise exp}{\fs24\insrsid12662140 ressly provided by this Act the}{\fs24\insrsid7804898\charrsid7804898  rate of tax for which an agent sh
all be so assessed and liable shall be dete}{\fs24\insrsid12662140 rmined}{\fs24\insrsid7804898\charrsid7804898  by reference to the total taxable income of the principal}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 but it shall be charged and payable only on the income in respect of which the agency exists}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and in the same proportion which that income bears to the total income of the principal.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid7944255\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 120.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12662140 Liability of principal not affected}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) Nothing in this Act relating to an agent shall be so construed as to release the principal from liability to make returns and to be assessed and chargeable with}{\fs24\insrsid12662140  tax.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12662140\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) No assessment of the agent shall preclude an assessment of the principal for the same tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 nor shall an assessment of the principal preclude an assessment of the agent for the same tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the principal and agent shall be jointly and severally liable for a
ll tax for which the agent is liable.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12662140\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) When two or more persons are liable to be assessed as agents in respect of the same tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  they shall be jointly and severally liable therefor.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid12662140\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7144415 121.}{\fs24\insrsid16000611\charrsid7144415  }{\fs24\ul\insrsid7804898\charrsid7144415 Agent m}{\fs24\ul\insrsid7144415 a}{\fs24\ul\insrsid7804898\charrsid7144415 y recover tax from principal}{
\fs24\insrsid7804898\charrsid7144415  }{\fs24\insrsid16000611\charrsid7144415 -}{\fs24\insrsid7804898\charrsid7144415  Any agent who pays any tax on behalf of a principal may recover the amount so paid from that principal}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7144415  or may deduct the amount from any money belonging or payable to the principal which is in the agent}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7144415 s possession or control.
\par }{\fs24\insrsid12662140\charrsid7144415 
\par }{\fs24\insrsid7804898\charrsid7144415 122. }{\fs24\ul\insrsid7804898\charrsid7144415 Agent may retain from money of principal amount required for tax}{\fs24\insrsid7804898\charrsid7144415  }{\fs24\insrsid16000611\charrsid7144415 -}{
\fs24\insrsid7804898\charrsid7144415  An agent may from time to time during the income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7144415  or at any later time}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7144415 
 retain out of any money belonging or payable to the principal such sums as may reasonably be deemed sufficient to pay the tax for which the agent is or may become liable.
\par }{\fs24\insrsid12662140\charrsid7144415 
\par }{\fs24\insrsid7804898\charrsid7804898 123.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12662140 Assessment deemed authority for payment of tax by agent}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  An assessment made by the Collector shall as between an agent and the principal}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be a sufficient authority for the payment by the agent of the tax so ass
essed}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the agent shall be entitled as against the principal to reimbursement accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12662140\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 124.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12662140 Agent to be personally liable for payment of tax}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid12662140 - (}{
\fs24\insrsid7804898\charrsid7804898 1) Every agent shall be personally liable for the tax on income in respect of which that person is an agent.
\par }{\fs24\insrsid12662140 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) When the Collector is satisfied that an agent has no money of the principal with which the agent can pay the tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and that the agent has not paid away any such money after notice of the assessment of the tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and that immediate enforcement of payment by the agent would be a cause of hardship}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector may allow the agent such further period for the payment thereof}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 not exceeding six months after the date of the notice of assessment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the Collector thinks necessary}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the additional ta}{
\fs24\insrsid7144415 x imposed by section 190 on taxpa}{\fs24\insrsid7804898\charrsid7804898 yers in default shall not accrue until the expiry of the period so allowed.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12662140\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 125.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12662140 Relation of principal and agent arising in effect}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  When the Collector is satisfied that any person carrying on business in the Cook Islands (in this section called }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 the resident}{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898 ) is so far under the control of any other person carrying on business in the Cook Islands or elsewhere (in this section called }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 the}{\fs24\insrsid12662140 
 }{\fs24\insrsid7804898\charrsid7804898 controller}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 ) that the relation between them is in effect that of agent and principal}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the Collector may treat the resident}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s business as that of the controller}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and as being carried on by the resident on the controller}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s behalf}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and may require returns to be made}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and may make assessments accordingly}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the controller and the resident sh
all accordingly be liable for income tax as principal and agent in terms of this Part.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12662140\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12662140 {\b\fs24\insrsid7804898\charrsid2184776 Special Cases of Agency
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\ul\insrsid7944255\charrsid2184776 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 126.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12662140 Liability of mortgagee in possession}{\fs24\insrsid7804898\charrsid7804898  }{
\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  For the purposes of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a mortgagee in possession of any land or other properly shall be deem
ed to be the agent of the mortgagor in respect of any income derived by that mortgagee from that land or other property on behalf of or for the benefit of the mortgagor}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the mortgagee shall make returns and be assessable and liable for tax on that income accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12662140\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 127.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12662140 Guardian of person under disability to be agent}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  Every person who}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as guardian}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  committee}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or otherwise}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  has the receipt}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  control}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or disposition of any income derived by a person under any legal disability shall for the purposes of this Act be the agent of that person in respect of that income}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and shall make returns and be assessable and liable for income tax accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12662140\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 128.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12662140 Person having control of land or of rents and profits to be agent of absentee or person under disability}{\fs24\insrsid7804898\charrsid7804898  
}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  Every person who on 31 December in any year has the control or management of any land}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or the receipt}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  control}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or disposal of the rents or profits thereof}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 on behalf of an owner of that land who is an absentee or is under any legal disability}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 shall for the purposes of this Act be the agent of the owner and shall make returns of those rents or profits received and be assessable and liable for income tax on those rents or profits accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\ul\insrsid12662140\charrsid12662140 
\par }{\fs24\insrsid7804898\charrsid7804898 129.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12662140 Liability of new companies for tax payable by former companies with substantially the same shareholders or under the same contro}{
\fs24\insrsid7804898\charrsid7804898 l }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) In this section }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12662140\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9056226 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 company}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  means a Cook Islands company or }{
\fs24\insrsid9248973 an overseas company within the }{\fs24\insrsid7144415 meaning of this Act:}{\fs24\insrsid7804898\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid12662140 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9056226 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 new company}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 means a company carrying on business in the Cook Islands and consisting substantially of the same shareholders as an original company or being under the control of the same}{\fs24\insrsid7144415  persons as an original company:}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid12662140\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9056226 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 original company}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  means a company which}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  having at any time carried on business in the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  has}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 whether before or after the passing of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  ceased to carry on business in the Cook Islands; and includes any such company that has been wound up.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12662140\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Where an original company has been wound up}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 its shareholders and directors at the commencement of its winding up shall respectively be deemed to be the shareholders and the persons having the control of the company for the purposes of this section.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12662140\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Where an original company was}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  when it ceased to carry on business i}{\fs24\insrsid4278922 n}{\fs24\insrsid7804898\charrsid7804898  the Cook Islands}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  liable under this Act for any income tax or was liable to be assessed for any such tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and that tax has not been paid}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the new company shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purposes of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 be deemed to be the agent of the original company and shall be liable for all tax payable by the original company.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12662140\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) The new company shall be liable for all tax for which the original company would have been liable if it had continued to carry on business in the Cook Islands.
\par }{\fs24\insrsid12662140 
\par }{\fs24\insrsid7804898\charrsid7804898 130}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12662140 Companies deemed agent of debenture holders}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  Save as otherwise provided in section 131}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  every company which has issued debentures}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  
whether charged on the property of the company or not}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall for the purposes of this Act be the agent of all debenture holders whether absentees or not}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  in respect of all income derived by them from those debentures}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and shall make returns and be assessab
le and liable for income tax on that income accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12662140\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 131.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12662140 Modification of agency provisions in respect of income from company debentures}{\fs24\insrsid16000611  -}{\fs24\insrsid12662140  }{
\fs24\insrsid7804898\charrsid7804898 (1) The duty to act as the agents of debenture holders imposed on companies by section 130 shall not apply with respect to debentures issued to any person resident in the Cook Islands if the company}{
\fs24\insrsid12662140  that has issued the debentures h}{\fs24\insrsid7804898\charrsid7804898 as supplied to the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 before it has been assessed in any year for income tax in respect of the income derived from those debentures}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 a certified list specifying the number of the debentures or other particulars sufficient to identify them}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the names}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  addresses}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and descriptions of the persons to whom the debenture}{\fs24\insrsid12662140 s have b}{\fs24\insrsid7804898\charrsid7804898 een issued}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the interest derived or derivable therefrom}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and such other particulars as may be prescribed}{\fs24\insrsid12662140 .
\par 
\par (2) }{\fs24\insrsid7804898\charrsid7804898 Where any such list is supplied the person named therein as the holder of any debentures shall be}{\fs24\insrsid16000611  }{\fs24\insrsid12662140 personally }{\fs24\insrsid7804898\charrsid7804898 
responsible for the making of returns}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and shall be assessable and liable for income tax (though}{\fs24\insrsid16000611  }{\fs24\insrsid15479964 not to the }{
\fs24\insrsid7804898\charrsid7804898 exclusion of any other person) in respect of the income derived from those debentures at the rate}{\fs24\insrsid16000611  }{\fs24\insrsid15479964 fixed }{\fs24\insrsid7804898\charrsid7804898 in respect thereof}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  unless and until that person satisfies the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  before the person has been assessed }{\fs24\insrsid4278922 for }{
\fs24\insrsid7804898\charrsid7804898 income tax in any year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  that the person has transferred or assigned the debentures}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and has given notice}{\fs24\insrsid15479964  to}{\fs24\insrsid7804898\charrsid7804898  the Collector in the prescribed form of the name}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  address}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and description of the transferee or assignee.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15479964\charrsid7804898 
\par }{\fs24\insrsid15479964 (3) }{\fs24\insrsid7804898\charrsid7804898 Every person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  being the transferee or assignee of any debentures}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  shall in like manner remain personal}{\fs24\insrsid15479964 l}{\fs24\insrsid7804898\charrsid7804898 y }{\fs24\insrsid15479964 li}{\fs24\insrsid7804898\charrsid7804898 able in respect thereof (though not to the ex}{
\fs24\insrsid15479964 clusion of any other person) unless and until the person}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid15479964 has}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid15479964 g}{\fs24\insrsid7804898\charrsid7804898 
iven notice to the Collector in the prescribed form of the transfer or assignment of the debentures.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15479964\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 
(4) Any tax paid by the former holder of any debentures in respect of the income derived therefrom by a subsequent holder shall be deemed to be paid on behalf of that subsequent holder as far as it does not exceed the tax to which the subsequent holder mi
ght have been liable in respect of those debentures}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and may be recovered by the former holder from the subsequent holder accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15479964\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 132.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid15479964 Recovery of income tax payable in respect of alimony or maintenance}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) This section applies with respect to any income tax that may become payable in respect of income received by or on behalf of any person as alimony or maintenance}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  pursuant to the order of any Court or pursuant to any deed}{\fs24\insrsid15479964  or agreement }{\fs24\insrsid7804898\charrsid7804898 (whether the order}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 deed}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or agreement has been made or entered into before or after the coming into force of this Act).}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15479964\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) In any case to which this section applies the person bound by any such order}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 deed or agreement to pay any money as alimony or as maintenance as aforesaid}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purpose }{\fs24\insrsid15479964 
of the payment of the income tax thereon}{\fs24\insrsid3539305 ,}{\fs24\insrsid15479964  }{\fs24\insrsid7804898\charrsid7804898 be deemed to be the agent of the person to whom or on whose behalf the money }{\fs24\insrsid15479964 has been paid or is }{
\fs24\insrsid7804898\charrsid7804898 payable}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and all the provisions of this Act as to the liability of agents shall apply}{\fs24\insrsid15479964  with respect to that person accordingly.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid7944255\charrsid7804898 
\par }{\fs24\insrsid15479964 (3) }{\fs24\insrsid7804898\charrsid7804898 It shall be no defence in any proceedings against an agent for the recovery of any income tax to }{\fs24\insrsid15479964 which this section}{\fs24\insrsid7804898\charrsid7804898 
 relates that any amount in respect of income tax has been pai}{\fs24\insrsid15479964 d by that agent to the person entitled to re}{\fs24\insrsid7804898\charrsid7804898 ceive any money as alimony or maintenance.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15479964\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15479964 {\b\fs24\insrsid7804898\charrsid4278922 Agents of Absentees and Non}{\b\fs24\insrsid16000611\charrsid4278922 -}{\b\fs24\insrsid7804898\charrsid4278922 residents
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15479964\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 133.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7410373\charrsid7410373 Li}{\fs24\ul\insrsid7804898\charrsid7410373 ability of agent of absentee principal for returns and tax}{\fs24\insrsid7804898\charrsid7804898  }{
\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  Every person who in the Cook}{\fs24\insrsid9056226  }{\fs24\insrsid7804898\charrsid7804898 Islands ca}{\fs24\insrsid7410373 rries on}{\fs24\insrsid16000611  }{
\fs24\insrsid7804898\charrsid7804898 any business for and on behalf of a principal who is an absentee shall for the purposes of this Act be}{\fs24\insrsid16000611  }{\fs24\insrsid7410373 the a}{\fs24\insrsid7804898\charrsid7804898 
gent of that principal in respect of all income derived by the principal through the business so carried }{\fs24\insrsid7410373 on}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid7410373 in }{\fs24\insrsid7804898\charrsid7804898 
the Cook Islands by means of that agent}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the agent shall make returns and be assessable and liable }{\fs24\insrsid7410373 for}{\fs24\insrsid7804898\charrsid7804898 
 income tax on that income accordingly}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether the income comes into the possession or control of the agent or not.}{\fs24\insrsid7410373 
\par }{\fs24\insrsid7804898\charrsid7804898 
\par 134.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid7410373 Partner of absentee deemed agent}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  Every}{\fs24\insrsid16000611  }{
\fs24\insrsid7410373 person wh}{\fs24\insrsid7804898\charrsid7804898 o in the Cook}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 I}{\fs24\insrsid7410373 s}{\fs24\insrsid7804898\charrsid7804898 lands carries o}{\fs24\insrsid7410373 n}{
\fs24\insrsid16000611  }{\fs24\insrsid7410373 business in partnership with an absentee shall for the purposes of this Act be the agent of that absentee in respect of the absentee}{\fs24\insrsid3539305 '}{\fs24\insrsid7410373 
s share of the income of the business}{\fs24\insrsid3539305 ,}{\fs24\insrsid7410373  and shall make returns and be assessable and liable for income tax accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid9056226 
\par }{\fs24\insrsid7804898\charrsid7804898 135.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7410373\charrsid7410373 Master of ship}{\fs24\ul\insrsid7804898\charrsid7410373  or captain of aircraft deemed agent of absentee owner}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 - }{\fs24\insrsid7804898\charrsid7804898 (1)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 When an absentee}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 by means of any ship or aircraft owned by or under charter to the absentee}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  carries on the business of the carriage of merchandise}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  mail}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or passengers}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the master of that ship}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or the captain of that aircraft}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as}{\fs24\insrsid7410373  }{\fs24\insrsid7804898\charrsid7804898 the case may be}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  shall (though not to the exclusion of any other agent) be the agent of that absentee for the purposes of this Act in respect of all assessable income so derived by the absentee}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and shall be assessable and liable for income tax accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7410373\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Pending the payment of any tax assessed against such an absentee or against any person}{\fs24\insrsid7410373  }{\fs24\insrsid7804898\charrsid7804898 who is the absentee}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s agent for the purposes of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Comptroller of Customs s}{\fs24\insrsid7410373 hall}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid7410373 
withhold }{\fs24\insrsid7804898\charrsid7804898 the clearance of the ship or aircraft in respect of which the tax is payable.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7410373\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid10506343 136.}{\fs24\insrsid16000611\charrsid10506343  }{\fs24\ul\insrsid7804898\charrsid10506343 Tenant}{\fs24\ul\insrsid3539305 ,}{\fs24\ul\insrsid7804898\charrsid10506343  mortgagor}{\fs24\ul\insrsid3539305 ,}{
\fs24\ul\insrsid7804898\charrsid10506343  or other debtor to be agent of absentee landlord}{\fs24\ul\insrsid3539305 ,}{\fs24\ul\insrsid7804898\charrsid10506343  mortgagee}{\fs24\ul\insrsid3539305 ,}{\fs24\ul\insrsid7804898\charrsid10506343  or other cre
ditor}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) Any tenant}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  mortgagor}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or other person who transmits from the Cook Islands to any landlord}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  mortgagee}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or other creditor}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  being an absentee}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  any rent}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  interest}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or other money being income derived by}{\fs24\insrsid7410373  }{\fs24\insrsid7804898\charrsid7804898 that absentee from the Cook Islands}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  shall for the purposes of this Act be the agent of that absentee in respect of all money so transmitted at any time}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the agent shall in respect of all such money make returns and be assessable and liable for income tax accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7410373\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) For the purposes of th
is section any money paid by or on account of a person resident in the Cook Islands from a fund situated out of the Cook Islands shall be deemed to be money transmitted by that person from the Cook Islands.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7410373\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 137.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid7410373 Person having disposal of income deemed agent}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  Every person who in the Cook Islands has the receipt}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  control}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or disposal of any income derived by a principal who is an absentee shall for the purposes of this Act be the agent of the principal in respect of that income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and shall make returns and be assessable and liable for income tax on that income accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7410373\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid2709189 138.}{\fs24\insrsid16000611\charrsid2709189  }{\fs24\ul\insrsid7804898\charrsid2709189 Company to be agent of absentee shareholders}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  A Cook Islands company shall be the agent of all absentee shareholders and of all absentee holders of deben
tures and the company shall make returns and be assessable accordingly on all income paid or credited by the company to any such shareholder or debenture holder while that shareholder or debenture holder is an absentee.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7410373\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 139.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid7410373 Banking company to be agent of absentee depositors}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7944255 
 Every banking company}{\fs24\insrsid3539305 ,}{\fs24\insrsid7944255  and}{\fs24\insrsid7804898\charrsid7804898  every other company}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  local or public authority}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or other person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 who in the course of business receives or holds money by way of deposit and pays or credits interest thereon shall for the purposes of this Act be the agent of all depositors who are absentees}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and shall make returns and be assessable and liable for income tax accordingly on any interest which is paid to a depositor while that depositer is an absentee.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7410373\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid2709189 140.}{\fs24\insrsid16000611\charrsid2709189  }{\fs24\ul\insrsid7804898\charrsid14450082 Premiums on insurance effected with persons not carrying on business in the Cook Islands}{\fs24\insrsid7804898\charrsid14450082 
 }{\fs24\insrsid16000611\charrsid14450082 -}{\fs24\insrsid7804898\charrsid14450082 
\par (1)}{\fs24\insrsid16000611\charrsid14450082  }{\fs24\insrsid7804898\charrsid14450082 Where any person in the Cook Islands enters into a contract of insurance or guarantee}{\fs24\insrsid7410373\charrsid14450082  against}{
\fs24\insrsid16000611\charrsid14450082  }{\fs24\insrsid7804898\charrsid14450082 loss}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid14450082  damage}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid14450082 
 or risk of any kind whatever (not being a contract of life insurance) with any in}{\fs24\insrsid6171488\charrsid14450082 surer and}{\fs24\insrsid7804898\charrsid14450082 
 the insurer does not carry on business in the Cook Islands the insurer shall be liable to income tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid14450082 
 at the rate set out in the First Schedule as being applicable to overseas insurance companies}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid14450082  on the amount of premium paid or payable by insured in respect of the contract.
\par }{\fs24\insrsid7410373\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Where the amount of premium paid or payable in respect of any such contract is not disclosed}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the amount shall be deemed to be the same amount as would be chargeable in respect of a similar contract of insurance or guarantee effected with a company carrying }{\fs24\insrsid6171488 on business in the Cook Islands.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6171488\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Every insured person shall be deemed to be the agent of the insurer with whom such contract is made}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and shall make returns and be assessable and liable for income tax accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6171488\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) Every person who exports any goods from the Cook Islands shall notify the Collector if the goods are insured}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  if so}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the name and description of the person or company with whom the goods ar}{\fs24\insrsid6171488 e}{\fs24\insrsid7804898\charrsid7804898  insured}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the a}{\fs24\insrsid6171488 moun}{\fs24\insrsid7804898\charrsid7804898 t of the premium payable in respect thereof.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6171488\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid5320873 14}{\fs24\insrsid6171488\charrsid5320873 1}{\fs24\insrsid7804898\charrsid7804898 .}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid6171488 Liability as agent of employer of non}{
\fs24\ul\insrsid16000611\charrsid6171488 -}{\fs24\ul\insrsid7804898\charrsid6171488 resident taxpayer}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) The employer or the agent of the employer of every non}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 resident taxpayer shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purposes of this Act}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be the agent of such non}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 resident taxpayer in respect of the salary}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 wages}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or other}{\fs24\insrsid6171488  emoluments received by the non}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 resident taxpayer}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and shall make returns and be assessable and liable for income tax thereon accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6171488\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Where any non}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 resident taxpayer has made default in the payment of any income tax payable by the non}{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898 resident taxpayer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in respect of salary}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  wages}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or other emoluments}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount of that tax shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  on application by the Collector}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be deducted by the employer or the employer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s agent from any salary}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 wages}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or other emoluments thereafter to be paid}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and shall be paid to the Collector on behalf of the non}{\fs24\insrsid16000611 -
}{\fs24\insrsid7804898\charrsid7804898 resident taxpayer.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6171488\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid10695033 (3) Where any non}{\fs24\insrsid16000611\charrsid10695033 -}{\fs24\insrsid7804898\charrsid10695033 
resident taxpayer is in receipt of any pension or annuity payable out of any superannuation fund established in the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid10695033  any income tax that may become payable by the non}{
\fs24\insrsid16000611\charrsid10695033 -}{\fs24\insrsid7804898\charrsid10695033 resident}{\fs24\insrsid16000611\charrsid10695033  }{\fs24\insrsid6171488\charrsid10695033 p}{\fs24\insrsid7804898\charrsid10695033 
ayer in respect of the pension or annuity shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid10695033  on application by the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid10695033 
 be deducted from any instalment or instalments of the pension or annuity thereafter to be paid}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid10695033  and shall be paid to the Collector on behalf of the taxpayer.
\par }{\fs24\insrsid6171488\charrsid10695033 
\par (}{\fs24\insrsid7804898\charrsid10695033 4) For the purposes of this section the term }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid10695033 non}{\fs24\insrsid16000611\charrsid10695033 -}{\fs24\insrsid7804898\charrsid10695033 resident taxpayer}{
\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid10695033  means any person who}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid10695033  being liable}{\fs24\insrsid16000611\charrsid10695033  }{\fs24\insrsid6171488\charrsid10695033 for in}{
\fs24\insrsid7804898\charrsid10695033 come tax in respect of salary}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid10695033  wages}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid10695033  or other emoluments derived from the Cook Islands}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid10695033  or in respect}{\fs24\insrsid16000611\charrsid10695033  }{\fs24\insrsid14450082\charrsid10695033 of }{\fs24\insrsid7804898\charrsid10695033 any annuity or pension derived from the Cook Islands}
{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid10695033  has no fixed or permanent residence or place}{\fs24\insrsid16000611\charrsid10695033  }{\fs24\insrsid1211850\charrsid10695033 of abode}{\fs24\insrsid14450082\charrsid10695033  }{
\fs24\insrsid7804898\charrsid10695033 in the Cook Islands.
\par }{\fs24\insrsid6171488\charrsid7804898 
\par }{\fs24\insrsid6171488 142. }{\fs24\ul\insrsid7804898\charrsid6171488 Non}{\fs24\ul\insrsid16000611\charrsid6171488 -}{\fs24\ul\insrsid7804898\charrsid6171488 resident trader to be agent of employees}{\fs24\ul\insrsid14450082  in}{
\fs24\ul\insrsid7804898\charrsid6171488  the Cook Islands}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) Every non}{\fs24\insrsid7944255 -}{\fs24\insrsid7804898\charrsid7804898 
resident trader shall }{\fs24\insrsid6171488 be}{\fs24\insrsid7804898\charrsid7804898  the agent of all persons in that trader}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s employment in the Cook Islands in respect of the salary}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  wages}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or other emoluments received by them}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and shall make returns and be assessable and liable for income tax thereon accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6171488\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 The agent in the Cook Islands of a non}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 resident trader shall}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  for the purposes of this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be under the same obligations as the non}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 resident trader.}
{\fs24\insrsid7804898 
\par }{\fs24\insrsid6171488\charrsid7804898 
\par }{\fs24\insrsid6171488 143}{\fs24\insrsid7804898\charrsid7804898 .}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid6171488 Agents in the Cook Islands of principals resident abroad}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}
{\fs24\insrsid7804898\charrsid7804898  When any person in the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as agent for}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
a principal who is resident in a country or territory outside the Cook Islands}{\fs24\insrsid6171488  and is not resident in the}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Cook Islands}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  is instrumental in procuring the purchase from that principal of goods or mercha}{\fs24\insrsid6171488 ndise}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 which are in the Cook Islands o
r are to be imported into the Cook Islands in }{\fs24\insrsid6171488 pursuance of or in consequence of}{\fs24\insrsid7804898\charrsid7804898  that purchase}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 whether the contract of purchase is made in the Cook Islands or elsewhere}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the principal shall in respect of the sale by the principal of the goods or merchandise be deemed to be carrying}{
\fs24\insrsid16000611  }{\fs24\insrsid6171488 on}{\fs24\insrsid7804898\charrsid7804898  business in the Cook Islands through the agent; and the income derived from that business shall}{\fs24\insrsid6171488  }{\fs24\insrsid7804898\charrsid7804898 be deemed
}{\fs24\insrsid16000611  }{\fs24\insrsid6171488 to be}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 derived from the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 in the same manner and to the same extent as if the c}{\fs24\insrsid6171488 ontract had been made in}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and shall be assessable for income tax accordingly}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the agent shall make ret}{\fs24\insrsid6171488 urns}{\fs24\insrsid16000611  }{\fs24\insrsid6171488 to}{\fs24\insrsid16000611  }{
\fs24\insrsid7804898\charrsid7804898 pay tax accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6171488\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6171488 {\b\fs24\ul\insrsid7804898\charrsid13902810 PART IX}{\b\fs24\ul\insrsid8082066\charrsid13902810 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8082066 {\b\fs24\ul\insrsid6171488\charrsid13902810 TA}{\b\fs24\ul\insrsid7804898\charrsid13902810 X DEDUCTIONS BY EMPLOYERS FROM SALARY}{\b\fs24\ul\insrsid3539305\charrsid13902810 ,
}{\b\fs24\ul\insrsid8082066\charrsid13902810  }{\b\fs24\ul\insrsid7804898\charrsid13902810 WAGES AND OTHER SOURCE DEDUCTION PAYMENTS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6171488\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 144.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid6171488 Application of this Part}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) This Part of this Act shall apply notwithstanding anything in any other Part.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6171488\charrsid7804898 
\par }{\fs24\insrsid6171488 (2) }{\fs24\insrsid7804898\charrsid7804898 This Part shall apply to salary or wages for any period on or after 1 July 1997}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and to other source deduction payments which are paid or would normally be paid on or after that date}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 notwithstanding that any such other source deduction payment may as to the whole or any part thereof be for a period be}{\fs24\insrsid10946958 fore}{\fs24\insrsid7804898\charrsid7804898  that date.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6171488\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) If any question is raised as to whether or not a source deduction payment is as to the whole or any part thereof subject to this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  it shall}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  subject to any regulations made for the purposes of this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be determined by the Collector.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6171488\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) It shall be a g}{\fs24\insrsid7944255 round for objection under Part I}{\fs24\insrsid7804898\charrsid7804898 V to an assessment of the amount of any tax deduction that any d
etermination of the Collector made for the purposes of this section is erroneous in fact}{\fs24\insrsid6171488 .
\par }{\fs24\insrsid7944255\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 145.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid6171488 Tax deductions to be made by employers}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) For the purpose of enabling the collection of income tax from employees by instalments}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  where an employee receives a source deduction payment from an employer}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the employer or other person by whom the payment is made shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  at the time of making the}{\fs24\insrsid6171488  }{\fs24\insrsid7804898\charrsid7804898 
payment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  make a tax deduction therefrom in accordance with this Part and by reference to the basic tax deductions set out in the Second Schedule:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6171488\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13902810 {\fs24\insrsid7804898\charrsid7804898 Provided that if a tax deduction is not made by the employer in any such case section 156 shall apply to the employee.}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6171488\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Where in the case of a regular full}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 time employment an employee receives salary or wages from any one employer for part only of the pay period}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  that salary or wages shall be deemed to}{\fs24\insrsid6171488  be }{\fs24\insrsid7804898\charrsid7804898 for the whole of the pay period.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6171488\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) For the purposes of this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  where an employee receives salary of wages in respect of work performed by the employee as a piece worker or out}{
\fs24\insrsid16000611 -}{\fs24\insrsid6171488 worker and the employee is }{\fs24\insrsid7804898\charrsid7804898 paid on a production basis}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 that salary or wages shall be deemed to be for the period from the commencement of the performance of the work until the completion of the work.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6171488\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) Where a source deduction payment for any pay period is paid in two or more separate sums}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  all sums so paid shall}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  for the purpose of calculating the amount of the tax deduction}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be aggregat}{\fs24\insrsid6171488 ed}{\fs24\insrsid3539305 ,}{\fs24\insrsid6171488 
 and the employer may at the}{\fs24\insrsid7804898\charrsid7804898  employer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s option}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  make the tax deduction wholly from one su}{
\fs24\insrsid10946958 m}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or in part from each of any two or more sums:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6171488\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 Provided that where}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  by reason of the size or nature of the employer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 
s business or organisation}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the dispersal of employees}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or difficulty in assembling particulars}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or for any other reason approved by the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 it is impracticable for an employer to pay overtime pay for a pay period at the same time as the other salary or wages for the pay period}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the overtime pay of any 
employee for the pay period may}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purpose of calculating the amount of the tax deduction}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be aggregated with the employee}{
\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s salary or wages (other than overtime pay) for a subsequent pay period in respect of both pay periods}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6171488 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the amounts of the employee}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s salary or wages (other than overtime pay}{\fs24\insrsid6171488 ) }{\fs24\insrsid7804898\charrsid7804898 are substantially the same; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6171488\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6171488 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the amounts of the tax deductio}{\fs24\insrsid6171488 
ns applicable to the employee}{\fs24\insrsid3539305 '}{\fs24\insrsid6171488 s}{\fs24\insrsid7804898\charrsid7804898  salary or wages are the same; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6171488\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6171488 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the tax code applicable to the employee is the same:}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6171488\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2184776 {\fs24\insrsid7804898\charrsid7804898 Provided also that}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 where it is the practice of an employer to pay overtime pay for an interval of time which is of the same length as a pay period of an employee but does not coincide with any such pay period}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the overtime pay of the employee for any such interval may}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purposes of the first proviso to this subsection}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 be deemed to be overtime pay for the pay period during which that interval ends}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if the amounts of the employee}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 
s salary or wages (other than overtime pay) for that interval and for that pay period are substantially the same.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6171488\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 146.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid1337467 Tax deductions from amounts credited to or applied for employees}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid6171488  Where}{\fs24\insrsid7804898\charrsid7804898  a source deduction payment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  though not actually paid}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 is credited to or applied on account of any empl}{\fs24\insrsid6171488 oyee}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid6171488 entitled}{\fs24\insrsid7804898\charrsid7804898  thereto}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the amount so credited or applied shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purposes }{\fs24\insrsid1337467 of this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid1337467 
 be deemed to be}{\fs24\insrsid7804898\charrsid7804898  paid }{\fs24\insrsid1337467 when}{\fs24\insrsid7804898\charrsid7804898  it is so credited or applied}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and a tax deduction in respect thereof shall be made accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1337467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 147.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid1337467 Benefits and superannuation and other payments deemed to be salary or wages}{\fs24\insrsid7804898\charrsid7804898 
. Where in respect of employment an employee receives or enjoys a benefit referred to in section 46(2)(b)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or any other benefit in kind which is included in salary or wages}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or receives a payment by way of superannuation}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  pension}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 retiring allowance}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or other allowances}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or annuity which is included in salary or wages as defined in section 2}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the value of the benefit (whether in money or otherwise) or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case be}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the amount of the payment shall be deemed to accrue from day to day}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and accordingly in each case the amount}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  so accrued for any days in a pay period of the employee shall be deemed to be that emplo}{\fs24\insrsid1337467 yee}{\fs24\insrsid3539305 '}{\fs24\insrsid1337467 s salary or wages for the}{
\fs24\insrsid7804898\charrsid7804898  pay period}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  part of that employee}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s salary or wages for the pay period.
\par }{\fs24\insrsid1337467 
\par }{\fs24\insrsid7804898\charrsid7804898 148.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid1337467 Payment to be made by employee where tax deduction exceeds source deduction}{\fs24\ul\insrsid16000611\charrsid1337467  }{
\fs24\ul\insrsid7804898\charrsid1337467 payment}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) Where}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 at the time when a source deduction payment is made or deemed to be made}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount of the}{\fs24\insrsid1337467  }{\fs24\insrsid10552836 source deduction}{
\fs24\insrsid7804898\charrsid7804898  payment available in money is less than the amount of the tax deduction}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or there is no amount available in money}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the employee shall forthwith pay to }{\fs24\insrsid1337467 the}{\fs24\insrsid7804898\charrsid7804898  employer the amount of the deficiency in the tax deduction or}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount of the tax deduction}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and every amount so paid on any date shall be deemed to be a tax deduction made by the employer on that date from the source deduction payment }{\fs24\insrsid1337467 made }{\fs24\insrsid7804898\charrsid7804898 or deemed to be made to the employee.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid1337467\charrsid7804898 
\par }{\fs24\insrsid1337467 (2) I}{\fs24\insrsid7804898\charrsid7804898 f an employee makes default in paying to the employer any amount payable under this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or any}{\fs24\insrsid16000611  }{
\fs24\insrsid7804898\charrsid7804898 of any such amount}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount in respect of which default has been made shall be deemed}{\fs24\insrsid16000611  }{\fs24\insrsid1337467 for the }{
\fs24\insrsid7804898\charrsid7804898 p}{\fs24\insrsid1337467 urp}{\fs24\insrsid7804898\charrsid7804898 oses of section 156 to be a tax deduction that should have been made and was not made}{\fs24\insrsid3539305 ,}{\fs24\insrsid1337467  }{
\fs24\insrsid7804898\charrsid7804898 and the}{\fs24\insrsid16000611  }{\fs24\insrsid1337467 provisions }{\fs24\insrsid7804898\charrsid7804898 of that section shall apply accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1337467\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid13658234 149.}{\fs24\insrsid16000611\charrsid13658234  }{\fs24\ul\insrsid1337467\charrsid13658234 Tax}{\fs24\ul\insrsid7804898\charrsid13658234  Codes}{\fs24\insrsid7804898\charrsid13658234  }{
\fs24\insrsid16000611\charrsid13658234 -}{\fs24\insrsid7804898\charrsid13658234  (1) For the purposes of this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid13658234  the tax code of any employee in relation to any}{
\fs24\insrsid7804898\charrsid7804898  source deduction payment (not being a source deduction payment that is an extra emolument and not being a source deduction payment that is a withholding payment) shall be such one of the following codes }{
\fs24\insrsid8859719 as applies to the employee}{\fs24\insrsid7804898\charrsid7804898  in respect of that source deduction payment in accordance with this section; namely }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid8859719\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8859719 {\fs24\insrsid8859719 (a) }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 No declaration}{\fs24\insrsid3539305 ",}{\fs24\insrsid7804898\charrsid7804898 
 signifying an employee who has not delivered to the employer a tax code declaration in the form authorised by the Collector and containing such particulars as the}{\fs24\insrsid14100571  Collector requires}{\fs24\insrsid3539305 ,}{\fs24\insrsid14100571 
 nor a tax }{\fs24\insrsid7804898\charrsid7804898 code certificate;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid8859719\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8859719 {\fs24\insrsid8859719 (b) }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 P}{\fs24\insrsid3539305 ",}{\fs24\insrsid7804898\charrsid7804898 
 signifying an employee in relation to whom the source deduction payment is a payment that exceeds a source deduction payment from any other employer;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid8859719\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8859719 {\fs24\insrsid8859719 (c) }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 S}{\fs24\insrsid3539305 ",}{\fs24\insrsid7804898\charrsid7804898 
 signifying an employee in relation to whom the source deduction payment is a payment that is less than a source deduction payment front any other employer.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid8859719\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Subject to this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  where any employee desires that a reduced deduction shall apply }{\fs24\insrsid14100571 to the employee (whether }{
\fs24\insrsid7804898\charrsid7804898 or not the same or any other reduced deduction has previously applied)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the employee}{\fs24\insrsid16000611  }{\fs24\insrsid14100571 may deliver }{
\fs24\insrsid7804898\charrsid7804898 to the employee}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s employer a tax code declaration in a form authorised by the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and containing such particulars as the Collector requires}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and specifying the employee}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s tax code as determined }{
\fs24\insrsid8859719 by }{\fs24\insrsid7804898\charrsid7804898 those particulars}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and that tax code shall apply to the employee in accordance with this section.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid8859719\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (}{\fs24\insrsid8859719 3}{\fs24\insrsid7804898\charrsid7804898 )}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
Where any employee considers that it is or will be undesirable or impracticable for the employee to deliver a tax code declaration to the employee}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s employer}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the employee may deliver the declaration to the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and in any such case the Collector shall issue to the employee a tax code certificate addressed to the employer and specifying the employee}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s tax code as determined by}{\fs24\insrsid3539305 ,}
{\fs24\insrsid7804898\charrsid7804898  the particulars contained in the declaration. The employee may deliver that certificate to the employee}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s employer}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and that tax code shall apply to the employee in accordance with this section.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid8859719\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) When an employee has delivered a tax code declaration or a tax code certificate to the employee}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s employer}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the tax code shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  subject to this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 apply to the employee in respect of all source deduction }{\fs24\insrsid6302224 payments }{\fs24\insrsid7804898\charrsid7804898 made by the employer to the employee after the delivery of the declaration or certificate and before }{\fs24\insrsid6302224 
the tax}{\fs24\insrsid7804898\charrsid7804898  code ceases in accordance with subsection (5) or subsection (6) to apply}{\fs24\insrsid13658234  to the employee:}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13902810 {\fs24\insrsid13902810 
\par }{\fs24\insrsid7804898\charrsid7804898 Pro}{\fs24\insrsid6302224 vided}{\fs24\insrsid16000611  }{\fs24\insrsid6302224 that}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  except in the case of salary or wages for
 the first pay period of a new employment of the employee}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the tax code shall not apply in respect of the salary or wages for any pay period commencing before the date of the delivery of the declaration or certificate to the employer.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6302224 
\par (5)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Where a tax code applies to an employee on the last day of a year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the tax code shall not}{\fs24\insrsid10552836  }{
\fs24\insrsid7804898\charrsid7804898 apply to the employee in respect of any source deduction payment made by the employer to the employee after that day}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid6302224 not}{
\fs24\insrsid7804898\charrsid7804898  being a payment of salary or wages for a pay period current on that day:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid13902810 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13902810 {\fs24\insrsid7804898\charrsid7804898 Provided that where there is no change in the tax code of the employee and th}{\fs24\insrsid6302224 e employee delivers a further tax c
}{\fs24\insrsid7804898\charrsid7804898 ode declaration or tax code certificate to the employer not later than 10 days after 1 January i}{\fs24\insrsid6302224 n th}{\fs24\insrsid7804898\charrsid7804898 e next year}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the tax code specified in that declaration or certificate shall be deemed to}{\fs24\insrsid6302224  }{\fs24\insrsid7804898\charrsid7804898 have commenced}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
to apply to the employee immediately after the former tax }{\fs24\insrsid6302224 code ceased to apply to the}{\fs24\insrsid7804898\charrsid7804898  employee}{\fs24\insrsid6302224 .
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6302224 
\par }{\fs24\insrsid14100571 (6) W}{\fs24\insrsid6302224 here an employee}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  being an employee to whom a }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 P}{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898  or }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 S}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  tax code previously }{\fs24\insrsid6302224 applied}{\fs24\insrsid3539305 ,}{
\fs24\insrsid6302224  ceases to be }{\fs24\insrsid7804898\charrsid7804898 entitled to the use of that tax code}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the tax code shall not apply to the employee in}{\fs24\insrsid6302224 
 respect of any such }{\fs24\insrsid7804898\charrsid7804898 deduction payment made by the employer to the employee after the date on which that }{\fs24\insrsid6302224 entitlement ceased}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 not being a payment of salary or wages for a pay period current on that date:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid14746110 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14746110 {\fs24\insrsid7804898\charrsid7804898 
Provided that where the employee delivers a further tax code declaration or tax code certificate to the employer not later than three days after the date of giving the notice required by subsection (7)}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the tax code specified in that declaration or certificate shall be deemed to have commenced to apply to the employee immediately after the former tax code ceased to apply to the employee.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid6302224\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (7) Where a tax code ceases under subsection (6) to apply to an employee by reason of the employee}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  being an employee to whom a }{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898 P}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  or }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 S}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 tax code previously applied}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  cea}{\fs24\insrsid6302224 sing to be entitl}{\fs24\insrsid7804898\charrsid7804898 ed to the use of that code}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the employee shall not later than four days after the date on which the employee became aware that the tax code ceased to apply}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 give notice in writing of that fact to the employer or (where the tax code declaration was delivered to the Collector) to the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  stating the reason why a }{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898 P}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  or }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 S}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  tax code}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  ceased to apply and the date i
t ceased to apply. No employer or other person making a source deduction payment shall be liable for making a reduced deduction according to a tax code after it has ceased under subsection (6) to apply to the employee but before the employer has received 
notice (whether under this subsection or otherwise) that the }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 P}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  or }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
S}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  tax code has ceased to apply to the }{\fs24\insrsid6302224 employ}{\fs24\insrsid7804898\charrsid7804898 ee.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6302224\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid13658234 (8)}{\fs24\insrsid7804898\charrsid7804898  A reduced deduction applying to an employee in respect of the }{\fs24\insrsid6302224 employee}{\fs24\insrsid3539305 '}{\fs24\insrsid6302224 s employment}{
\fs24\insrsid7804898\charrsid7804898  by any employer shall not apply to the employee in respect of the employee}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s employment }{\fs24\insrsid6302224 by any }{
\fs24\insrsid7804898\charrsid7804898 other employer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  not being a successor of the first}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 mentioned employer in the same employment.
}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6302224\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (9) The Collector may vary any of the requirements of this section in relation to any employee or class of employees in such cases and to such extent as the Collector thinks fit}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and in every such case this section shall apply as so varied.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6302224\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (10)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 For the pu
rposes of this Act a tax code declaration or tax code certificate which is delivered to an employer before the beginning of any year but is expressed to relate to that year shall be deemed to be delivered on 1 January in that year.}{\fs24\insrsid7804898 

\par }{\fs24\insrsid6302224\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 150.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid6302224 Amount of total tax deduction where several deductions are made for one week}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  Except as otherwise provided in this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 where during any week ending with a Saturday an employee has engaged in more than one employment (whether with the same employer or with two or more employers) the amount}{\fs24\insrsid6302224  }{\fs24\insrsid7804898\charrsid7804898 
of the total tax deduction required to be made in respect of all payments of salary or wages made to the employee for that week or any part thereof shall be deemed to be the amount of the tax deduction that}{\fs24\insrsid16000611  }{
\fs24\insrsid7804898\charrsid7804898 would have been required to be made if all those payments had been o}{\fs24\insrsid6302224 ne payment made by one employer}{\fs24\insrsid7804898\charrsid7804898  for that week}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and where that total tax deduction is not made in full sect}{\fs24\insrsid9056226 ion 156 shall apply accordingly:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid6302224\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13908359 {\fs24\insrsid7804898\charrsid7804898 Provided that}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  where the employee left one regular full}{
\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 time employment before engaging in another regular full}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 time employment}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the employee shall not be deemed for the purposes of this section to have been engaged in both those employments in the one week.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid2304558 
\par }{\fs24\insrsid7804898\charrsid2836747 151.}{\fs24\insrsid16000611\charrsid2836747  }{\fs24\ul\insrsid7804898\charrsid2836747 Increased deductions to cover deficiency in deductions from advance payments}{\fs24\insrsid7804898\charrsid13658234  }{
\fs24\insrsid16000611\charrsid13658234 -}{\fs24\insrsid6302224\charrsid13658234  }{\fs24\insrsid7804898\charrsid13658234 (1) Where the amount of the tax deduction to be made from any salary or wages is increased}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid13658234  and before the date of the increase an employee has received from an employer a payment of salary or wages to the whole}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid13658234  or a part of}{
\fs24\insrsid6302224\charrsid13658234  }{\fs24\insrsid7804898\charrsid13658234 which the increase applies}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid13658234  and the proper tax deduction}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid13658234  taking the increase into account as far as it applies}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid13658234  has not been made in full at the time of the payment}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid13658234  the amount of the deficiency shall be added to the tax deduction required to be made from the next payment of salary or wages made to the employee in the same employment}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid13658234  and the amount of the tax deduction so required to }{\fs24\insrsid4613209\charrsid13658234 be made shall be deemed to be i}{\fs24\insrsid7804898\charrsid13658234 ncreased accordingly.
\par }{\fs24\insrsid4613209\charrsid13658234 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Where any salary or wages become subject to tax deductions under this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and before the date of their becoming so subject an employee has received from an employer a payment of salary or wages of which the whole or a part is so subject}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the proper tax deduction has not been made in full at the time of the payment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the amount of the deficiency shall be added to the tax deduction required to be made from the next payment of salary or wages made to the employee in the same employment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the amount of the tax deduction so required to be made shall be deemed to be increased accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4613209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 152.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid4613209 Amount of tax deductions for pay period current when tax altered}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid4613209  (1) Notwithstanding }{\fs24\insrsid7804898\charrsid7804898 anything to the contrary in this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 this section shall apply where the amount of the tax deduction for the time being in force in relation to any payment of salary or wages is reduced or increased by an amendment made to the basic tax deductions.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4613209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Where this section applies}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount of the tax deduction to be made from a payment of salary or wages to an employee for a pay period curren
t on the }{\fs24\insrsid4613209 date }{\fs24\insrsid7804898\charrsid7804898 on which an a}{\fs24\insrsid14944397 ltered lax deduction commences t}{\fs24\insrsid7804898\charrsid7804898 o apply shall be as follows:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4613209\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4613209 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 where the pay period does not exceed a month}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the tax deduction in respect of the whole of the payment for the pay period shall be the amount of the altered tax deduction;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4613209\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4613209 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 where the pay period exceeds a month}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the tax deduction shall be ascertained}{\fs24\insrsid4613209  }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4613209\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4613209 {\fs24\insrsid7804898\charrsid7804898 (i)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 by calculating}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  on the basis specified in clause 2 (a) of the Second Schedule}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 parts of the payment for the pay period that are for the respective portions of the pay period before and after the altered tax deduction commences to apply; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4613209 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4613209 {\fs24\insrsid7804898\charrsid7804898 (ii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 by calculating in respect of each such part of the payment}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount of the tax deduc
tion that would be required to be made from a payment of salary or wages equal to that part for a pay period equal to the portion of the pay period to which that part relates; such calculation to be made according to the tax deduction in force in that por
tion of the pay period and in the manner provided in clause 2 (b) and (c) of the Second Schedule;}{\fs24\insrsid13908359  -}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4613209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 and the total of the amounts of the tax deductions calculated under subparagraph (ii) of this paragraph shall be the amount of the tax deduction to be made from the payment of salary or wages for the pay period.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid4613209\charrsid7804898 
\par }{\fs24\insrsid4613209\charrsid6971916 (3)}{\fs24\insrsid16000611\charrsid6971916  }{\fs24\insrsid7804898\charrsid6971916 Where this section applies and section 150 also applies}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid6971916  the amo}{
\fs24\insrsid4613209\charrsid6971916 unt of the total tax deduction}{\fs24\insrsid7804898\charrsid6971916  required to be made in accordance with section 150 in respect of all payments of salary or wages}{\fs24\insrsid4613209\charrsid6971916  }{
\fs24\insrsid7804898\charrsid6971916 made to a}{\fs24\insrsid4613209\charrsid6971916 n employee }{\fs24\insrsid7804898\charrsid6971916 for a week current on the date on which an altered tax deduction commences to apply}{
\fs24\insrsid4613209\charrsid6971916  }{\fs24\insrsid7804898\charrsid6971916 shall be}{\fs24\insrsid16000611\charrsid6971916  }{\fs24\insrsid4613209\charrsid6971916 made in }{\fs24\insrsid7804898\charrsid6971916 accordance with the altered tax deduction:}
{\fs24\insrsid7804898 
\par }{\fs24\insrsid4613209\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13908359 {\fs24\insrsid4613209 Provided that where all the payments made to any employee for that week are for services rendered to that date}{\fs24\insrsid3539305 ,}{
\fs24\insrsid4613209  the amount of that total tax deduction shall be calculated in accordance with the tax deductions in force in the portion of the week in which the services are rendered.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4613209 
\par (4) Where this section applies}{\fs24\insrsid3539305 ,}{\fs24\insrsid4613209  and on or after the date on which an altered tax deduction commences}{\fs24\insrsid3539305 ,}{\fs24\insrsid4613209  if a payment of salary or wages is made to an employee;

\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4613209 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 For a pay period that ended before that date; or}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4613209\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4613209 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Where section 150 applies}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  for services rendered in a week that}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 ended before that date}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4613209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 the amount}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the tax deduction to be made or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the amount of the total tax deduction required to be made}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall be calculated in accordance with the tax deduction in force in that pay period or week.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid4613209\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 153.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid4613209 Power of Collector to reduce tax deductions}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) Notwithstanding anything in the foregoing}{\fs24\insrsid4613209  }{\fs24\insrsid7804898\charrsid7804898 provisions o}{\fs24\insrsid4613209 f}{\fs24\insrsid16000611  }{\fs24\insrsid4613209 this}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector may}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 in such circumstances and to such extent as the Collector thinks}{\fs24\insrsid4613209  }{\fs24\insrsid7804898\charrsid7804898 fit}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  reduce }{\fs24\insrsid4613209 the amount of}{
\fs24\insrsid7804898\charrsid7804898  the tax deduction required to be made from any source deduction payment that has}{\fs24\insrsid4613209  }{\fs24\insrsid7804898\charrsid7804898 been or wi}{\fs24\insrsid4613209 ll}{\fs24\insrsid16000611  }{
\fs24\insrsid4613209 be}{\fs24\insrsid16000611  }{\fs24\insrsid4613209 m}{\fs24\insrsid7804898\charrsid7804898 ade to any employee or class of employees}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or may make such adjustment as in the}{
\fs24\insrsid4613209  }{\fs24\insrsid7804898\charrsid7804898 Collector}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s }{\fs24\insrsid9259679 opinion}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 is equitable}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purpose in either case of meeting the special circumstances of any}{\fs24\insrsid9259679  case or class of employees}{\fs24\insrsid7804898\charrsid7804898  upon or subjec
t to such terms and conditions as the Collector requires.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid9259679\charrsid7804898 
\par }{\fs24\insrsid9259679 (2) In every suc}{\fs24\insrsid7804898\charrsid7804898 h case the provisions of this Part shall apply as if they had been amended in}{\fs24\insrsid9259679  }{\fs24\insrsid7804898\charrsid7804898 accordance with t}{
\fs24\insrsid9259679 he}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 decisions or requirements of the Collector for the time being in force under this section.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid9259679\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9259679 {\b\fs24\insrsid7804898\charrsid13908359 Duties of Employer as to Making Deductions
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9259679\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 15}{\fs24\insrsid9259679 4. }{\fs24\ul\insrsid9259679\charrsid9259679 Records to be kept by employer}{\fs24\insrsid9259679  }{\fs24\insrsid9056226 -}{\fs24\insrsid9259679 
 (1) Every employer who makes a sources deduction payment to an employee shall keep a record in respect of the employee}{\fs24\insrsid3539305 ,}{\fs24\insrsid9259679  showing the amount of the source deduction payment before making any tax deduction}{
\fs24\insrsid3539305 ,}{\fs24\insrsid9259679  and the amount of the tax deduction (if any) made thereon}{\fs24\insrsid3539305 ,}{\fs24\insrsid9259679  and shall enter those amount in the record at the time of making the source deduction payment.
\par }{\fs24\insrsid9056226 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Every employer shall take all reasonable precautions for the safe custody of all records that the employer is required to keep under this section and of all pay sheets and receipts for source deduction payments}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and shall retain all such records}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  pay sheets}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and receipts for not less than five years after the making of the payments to which they relate:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid9259679\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 Provided that this subsection shall not require the retention of any records}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  pay sheets}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or receipts in respect of which the Collector has notified the employer th}{\fs24\insrsid9259679 at retention is not required.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid9259679\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 155.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid9259679 Payment of tax deductions to Collector}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) Every employer who makes tax deductions}{\fs24\insrsid9259679  }{\fs24\insrsid7804898\charrsid7804898 from source deduction payments made to employees shall }{\fs24\insrsid9056226 -}{\fs24\insrsid16000611  }{\fs24\insrsid9259679 
\par }{\fs24\insrsid1574320 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9259679 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
not later than the 20th day of the month next after the month in which the employer has made any such deductions}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  pay to the Collector the amount of the tax deductions}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and deliver to the}{\fs24\insrsid9259679  Collector a monthly remittance}{\fs24\insrsid3539305 ,}{\fs24\insrsid9259679  }{\fs24\insrsid7804898\charrsid7804898 certificate signed by the employer}{\fs24\insrsid3539305 ,
}{\fs24\insrsid7804898\charrsid7804898  being a certificate in}{\fs24\insrsid1574320  a form authorised armed by the}{\fs24\insrsid7804898\charrsid7804898 
 Collector and showing the total amount of all source deduction payments made by the employer to employees in the month before making any tax deductions}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the total amount of all tax deductions made from those payments;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9259679\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9259679 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 not later than 20 January in each succeeding year}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  deliver to each employee a .tax deduction certificate signed by the employer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 being a certificate in a form authorised by the Collector and showing the total amount of all source 
deduction payments made by the employer to the employee in the preceding year (not including payments included in a tax deduction certificate previously delivered to the employee)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the total amount of the tax deductions made from those payments;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9259679\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9259679 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 within 7 days after the employment of any employee ceases}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  deliver to the employee a tax deduction certificate signed by the employer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 being a certificate in a form authorised by the Collector and showing the total amount of all source deduction payments made by the employer to the employee in the period of employment (not inclu}{\fs24\insrsid9259679 ding payments included in a tax }{
\fs24\insrsid7804898\charrsid7804898 deduction certificate previously delivered to the employee}{\fs24\insrsid13176016 )}{\fs24\insrsid7804898\charrsid7804898  and the total amount of the tax deductions made from those payments;}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9259679\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9259679 {\fs24\insrsid7804898\charrsid7804898 (d)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 within 7 days aft
er making any withholding payment to an employee or group of employees which is the final or only payment in respect of the services}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  contract}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  arrangement}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  dealing}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or matter to which it relates}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  deliver to the employee}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in the case of a group of employees}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  to one of the group}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a tax deduction certificate signed by the employer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 being a certificate in a form authorised by the Collector and showing the total amount of that payment or of all those payments (not including payments included in a tax deduction certificate previously delivered to the employee or group)}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the total amount of the tax deductions made from that payment or from those payments;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9259679\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9259679 {\fs24\insrsid7804898\charrsid7804898 (e)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 not later than 15 February in each succeeding year (except in}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 cases to which subsection (2) applies)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  deliver to the Collector a reconciliation statement signed by the }{\fs24\insrsid9259679 
employer}{\fs24\insrsid3539305 ,}{\fs24\insrsid9259679  being a certificate in a form authorised b}{\fs24\insrsid7804898\charrsid7804898 y the Collector and showing the total amount of all tax deductions}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  paid to the Collector by the employer in respect of source deduction payments made in the preceding year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the total amount of all tax deductions shown in tax deduction certificates delivered to employees in respect of those source deduction payments}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  
together with an explanation if the two totals do not agree}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and accompanied by signed copies of all those tax deduction certificates and by all tax code declarations and tax code certificates delivered to the Collector in the preceding year; and by all no
tices cancelling reduced deductions given to the taxpayer in that }{\fs24\insrsid9259679 year under section 149(6);}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9259679 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9259679 {\fs24\insrsid7804898\charrsid7804898 (f)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
not later than the 15th day of the second month after the month in any year in which the employer disposes of or otherwise ceases}{\fs24\insrsid9259679  to carry on any}{\fs24\insrsid7804898\charrsid7804898  business in 
respect of which the employer has made any such tax deductions}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 comply with paragraph (e) in respect of those deductions as if the period from the beginning of that year to the date of the last of those tax deductions were a preceding year.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\cf1\insrsid9259679\charrsid1776687 
\par (2}{\fs24\cf1\insrsid7804898\charrsid1776687 )}{\fs24\cf1\insrsid16000611\charrsid1776687  }{\fs24\cf1\insrsid7804898\charrsid1776687 Paragraph (e) of subsection (1) shall not apply to any employer in respect of any tax}{
\fs24\cf1\insrsid9259679\charrsid1776687  }{\fs24\cf1\insrsid7804898\charrsid1776687 deduction}{\fs24\cf1\insrsid16000611\charrsid1776687  }{\fs24\cf1\insrsid9259679\charrsid1776687 made}{\fs24\cf1\insrsid7804898\charrsid1776687 
 otherwise than in the course of a business carried on by the employer from a source}{\fs24\cf1\insrsid9259679\charrsid1776687  }{\fs24\cf1\insrsid7804898\charrsid1776687 deduction}{\fs24\cf1\insrsid16000611\charrsid1776687  }{
\fs24\cf1\insrsid9259679\charrsid1776687 payme}{\fs24\cf1\insrsid7804898\charrsid1776687 nt for which there is no pay period or from a withholding payment. In every such case the employ}{\fs24\cf1\insrsid12729195\charrsid1776687 ee shall no}{
\fs24\cf1\insrsid7804898\charrsid1776687 t later than the 20th day of the month next after the month in which the paymen}{\fs24\cf1\insrsid12729195\charrsid1776687 t (if only one) }{\fs24\cf1\insrsid1776687\charrsid1776687 (illegible) pay}{
\fs24\cf1\insrsid12729195\charrsid1776687 ment (in the case of}{\fs24\cf1\insrsid7804898\charrsid1776687  two or more payments relating to the same services}{\fs24\cf1\insrsid3539305 ,}{\fs24\cf1\insrsid7804898\charrsid1776687  contract}{
\fs24\cf1\insrsid3539305 ,}{\fs24\cf1\insrsid7804898\charrsid1776687  arrange}{\fs24\cf1\insrsid12729195\charrsid1776687 ment }{\fs24\cf1\insrsid1776687\charrsid1776687 (illegible)}{\fs24\cf1\insrsid7804898\charrsid1776687  or matter) is made}{
\fs24\cf1\insrsid3539305 ,}{\fs24\cf1\insrsid7804898\charrsid1776687  deliver to the Collector a signed copy}{\fs24\cf1\insrsid12729195\charrsid1776687  of the tax deduction certificate s}{\fs24\cf1\insrsid7804898\charrsid1776687 i}{
\fs24\cf1\insrsid12729195\charrsid1776687 gned}{\fs24\cf1\insrsid7804898\charrsid1776687  by the employer to the employee}{\fs24\cf1\insrsid3539305 ,}{\fs24\cf1\insrsid7804898\charrsid1776687 
 and of any tax code declaration or tax code certificate delivered }{\fs24\cf1\insrsid12729195\charrsid1776687 to the em}{\fs24\cf1\insrsid7804898\charrsid1776687 ployer by the employee}{\fs24\cf1\insrsid3539305 ,}{
\fs24\cf1\insrsid7804898\charrsid1776687  and shall also indicate on that co}{\fs24\cf1\insrsid12729195\charrsid1776687 py of the tax deduction certificate the date delivered}{\fs24\cf1\insrsid7804898\charrsid1776687  under this subsection.
\par }{\fs24\insrsid12729195 
\par (3)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 The Collector may vary any of the requirements}{\fs24\insrsid12729195  of this section in relation}{\fs24\insrsid7804898\charrsid7804898  to any employer }{\fs24\insrsid12729195 or}{
\fs24\insrsid12939611  class of }{\fs24\insrsid7804898\charrsid7804898 employers in such cases and to such extent as the Collector thinks}{\fs24\insrsid12729195  fit}{\fs24\insrsid3539305 ,}{\fs24\insrsid12729195  and in every such case this section }{
\fs24\insrsid7804898\charrsid7804898 shall apply as so varied.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12729195\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) The executor or administrator of a deceased employer shall fulfil such of the obligations of the employer under this section as have not been fulfilled by the employer before the employer}{\fs24\insrsid3539305 '}
{\fs24\insrsid7804898\charrsid7804898 s death.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12729195 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12729195 {\b\fs24\insrsid12729195\charrsid13908359 Employee}{\b\fs24\insrsid3539305\charrsid13908359 '}{\b\fs24\insrsid12729195\charrsid13908359 s Duties where Dedu}{
\b\fs24\insrsid7804898\charrsid13908359 ctions are not made
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12729195\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 156.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12729195 Employee to pay deductions to Collector}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 Where for any reason a tax deduction is not}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  made or is not}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
in full at the time of the making of any source deduction payment or payments}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the employee shall;}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12729195\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12729195 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
not later than the 20th day of the month next after the month in which payment of the source deduction payment or payments was made}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  furnish to the Coll
ector a return in the prescribed form of the source deduction payment or payments; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12729195\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12729195 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
unless the employee is exempted from liability to pay the same or is not liable to pay the same}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  pay to the Collector an amount equal to the total of the tax deduct
ions that should have been made and were not made}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and that amount shall be due and payable to the Collector on the 20th day of the month}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  next after the month in which the source deduction payment or payments was or were made.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12729195\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12729195 {\b\fs24\insrsid7804898\charrsid15546268 Pay}{\b\fs24\insrsid16000611\charrsid15546268 -}{\b\fs24\insrsid7804898\charrsid15546268 period Taxpayers
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid9056226 
\par }{\fs24\insrsid7804898\charrsid7804898 157.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid12729195\charrsid12729195 I}{\fs24\ul\insrsid7804898\charrsid12729195 nterpretation}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) For the purposes of this Act an employee shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  subject to subsections (2)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be deemed }{
\fs24\insrsid12729195 t}{\fs24\insrsid7804898\charrsid7804898 o be a pay}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 period taxpayer in respect of any year if in that year;}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12729195\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12729195 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the employee did not derive any income except }{
\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12729195\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid12729195 {\fs24\insrsid7804898\charrsid7804898 (i)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income from employment not exceeding in the aggregate $10}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 000; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1574320 {\fs24\insrsid1574320\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid12729195 {\fs24\insrsid7804898\charrsid7804898 (ii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 interest not exceeding in the aggregate $1000; and}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12729195\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid12729195 {\fs24\insrsid7804898\charrsid7804898 (iii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
assessable income from any other source (before any deductions allowed under this Act) not exceeding $500; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12729195\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12729195 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the employee is not an absentee as defined in section 38.}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12729195\charrsid7804898 
\par }{\fs24\insrsid12729195 (2) }{\fs24\insrsid7804898\charrsid7804898 Notwithstanding anything in subsection (1)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  any employee shall be deemed not to a pay}{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898 period in respect of any year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if the Collector so decides upon the ground}{\fs24\insrsid7160891 s that subsection (1) would not have applied}{
\fs24\insrsid7804898\charrsid7804898  to the employee for that year had not the income of the employee from source}{\fs24\insrsid7160891  }{\fs24\insrsid7804898\charrsid7804898 deduction }{\fs24\insrsid7160891 payment}{\fs24\insrsid7410597 s }{
\fs24\insrsid7804898\charrsid7804898 been diminished by reason of the occurrence in the year of the employee}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s retirement of}{\fs24\insrsid7410597  the employee from }{
\fs24\insrsid7804898\charrsid7804898 employment or of some other event}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  including the }{\fs24\insrsid7410597 employee}{\fs24\insrsid3539305 '}{\fs24\insrsid7410597 s death}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7410597  disability}{\fs24\insrsid3539305 ,}{\fs24\insrsid7410597  }{\fs24\insrsid7804898\charrsid7804898 or}{\fs24\insrsid7410597  }{\fs24\insrsid7804898\charrsid7804898 absence f}{\fs24\insrsid7410597 rom the}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  causing the termination or suspension of the employee}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 
s employment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and that }{\fs24\insrsid9056226 -}{\fs24\insrsid7410597  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid7410597 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7410597 {\fs24\insrsid7410597 (a) the employee is not a person to whom subsection (1) would normally apply; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7410597 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7410597 {\fs24\insrsid7410597 (b) it appeared at any time during the year that subsection (1) would not apply to the employee for the year.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7410597\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 158.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid7410597 Tax of pay}{\fs24\ul\insrsid16000611\charrsid7410597 -}{\fs24\ul\insrsid7804898\charrsid7410597 period taxpayers to be determined by amount of }{
\fs24\ul\insrsid7410597\charrsid7410597 tax deductions or by assessment}{\fs24\insrsid7410597  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) Notwithstanding anything in this Act}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the amount of income tax for which a pay}{\fs24\insrsid16000611 -}{\fs24\insrsid1574320 period }{\fs24\insrsid7804898\charrsid7804898 
taxpayer is liable in respect of the income derived by the taxpayer in any year shall be determined exclusively and finally by the total amount of the tax deductions required under this Part to be made from that income}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  except where the taxpayer has not later than the end of the next succeeding year or within such further period as the Collector may allow in any case or class of cases}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  furnished to the Collector a return of that income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in which case the amount of that income tax shall be the smaller of the following amounts:}{
\fs24\insrsid15546268 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7410597\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7410597 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the total amount of those tax deductions;}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7410597\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7410597 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the amount of the income tax that would be payable in respect of that income under an assessment made in accordance with Part V.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7410597\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Except where a return of}{\fs24\insrsid7410597  income is }{\fs24\insrsid7804898\charrsid7804898 
furnished for the purpose of having the amount of income tax in respect of the income for the year assessed in accordance with Part V a pay}{\fs24\insrsid7410597 -}{\fs24\insrsid7804898\charrsid7804898 period }{\fs24\insrsid7410597 taxpayer}{
\fs24\insrsid7804898\charrsid7804898  to whom this section applies shall not furnish a return of income for the year unless the Collector requires the taxpayer to do so.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7410597\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 159.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid7410597 Adjustment of excessive tax deductions}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 In any case where }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7410597\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7410597 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the amount of income tax for which a pay}{\fs24\insrsid16000611 -
}{\fs24\insrsid7804898\charrsid7804898 period taxpayer is liable in respect of the income derived by the taxpayer in any year is determined exclusively and finally}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  pursuant to}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 section 158(1)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  by the total amount of the tax deductions required under this Part to be made from that income; and}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7410597\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7410597 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the Collector is satisfied that the total amount of the tax deductions made from payments of that income to the taxpayer is in excess of the total amount of the tax deductions required under this Part to be made from that income}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the Collector shall pay to the taxpayer the amount of that excess}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 at the option of the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  credit that amount in payment of any tax due}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  by the taxpayer and unpaid:}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7410597\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 Provided that no payment shall be made or credit given under this section after the expiration of the period of 6 years immediately after the end of the year in which that income was derived}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  except where written application for the payment or credit is made by or on behalf of the taxpayer before the expiration of that period.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7410597 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7410597 {\b\fs24\insrsid7410597\charrsid15546268 Assessment and Payment of Income Tax
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7410597\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 160.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid7410597 Assessment and payment of income tax}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) Subject to section 158}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount of income tax for which an employee is liable in respect of the income derived by him in any income year shall be assessed under Part V.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid7410597\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) All income tax payable under any assessment made in accordance with subsection (1) and not previously due and payable shall be due and payable on 1 October in the year next succeeding the income year}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or on such earlier date as specified in that behalf in the notice of assessment given to the employee}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 not being less than 30 days after the date of the notice.}{\fs24\insrsid7410597 
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7410597 {\fs24\ul\insrsid7804898\charrsid7410597 Crediting Tax Deductions
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 
\par 161.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid7410597 Tax deductions to be credited against tax assessed}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) Every employee who is}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 to furnish or who furnishes to the Collector a return of any assessable income derived by that empl}{\fs24\insrsid7410597 oyee in }{\fs24\insrsid7804898\charrsid7804898 any income year shall}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  except where the Collector otherwise directs}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  forward to the Collector with the return all}{\fs24\insrsid7410597  }{
\fs24\insrsid7804898\charrsid7804898 tax deduction certificates delivered to the employee in respect of tax deductions made in the income year from source deduction payments made to the employee.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7410597\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7018704 (2)}{\fs24\insrsid7804898\charrsid7804898  Where the Collector receives from an employee }{\fs24\insrsid10552836 any tax deduction certificates in}{\fs24\insrsid7804898\charrsid7804898 
 respect of tax deductions made in the income year from source deduction payments made to the employee}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or}{\fs24\insrsid7410597  }{\fs24\insrsid7804898\charrsid7804898 
receives the amount of any tax deduction so made and not included in any tax deduction certificate}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the Collector has made an assessment of income tax in respect of the income derived by the employee in the income year or is satisfied that no income tax is payable in respect of that income}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the Collector shall credit the total of the amounts of the tax deductions (but not including any additional tax or penal tax) shown in the certificate}{\fs24\insrsid16000611  }{\fs24\insrsid7410597 or}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 received as aforesaid}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in payment successively of}{\fs24\insrsid7410597 :}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7410597\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7410597 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the in
come tax (if any) payable by the employee in respect of the employee}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s taxable income for the income year;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7410597\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7410597 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the income tax (if any) due by the employee and unpaid in respect of any year before that income year;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7410597\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7410597 {\fs24\insrsid7410597 (c) }{\fs24\insrsid7804898\charrsid7804898 
the income tax (including provisional tax) (if any) due by the employee and unpaid in respect of any year after that income year and}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if more than .one}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  in the order of those years;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7410597\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 and shall refund to the employee an amount equal to the amount of the }{\fs24\insrsid7410597 tax deductions not so credited.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7410597\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) If the amount credited by the Collector under paragraph (b) of subsection (2) is less than the total of the }{\fs24\insrsid1574320 i}{\fs24\insrsid7804898\charrsid7804898 ncome tax referred to in that paragraph}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector shall apply the amount so credited}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  so far as the}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
in payment of such income tax as the Collector determines.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7410597\charrsid7804898 
\par }{\fs24\insrsid7410597 (4) I}{\fs24\insrsid7804898\charrsid7804898 f the Collector has reason to believe that any tax d}{\fs24\insrsid7410597 eduction certificate received }{\fs24\insrsid7804898\charrsid7804898 
by the Collector far the purposes of this section is incorrect in any particular}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector may retain the certificate for such period as the Collector thinks fit}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and shall not deal with the certificate as req}{\fs24\insrsid7410597 uired}{\fs24\insrsid7804898\charrsid7804898 
 by the foregoing provisions of this section until the Collector is satisfied that the certificate is correct.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7410597\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (5) Where the Collector has credited in payment of income tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or made a refund in respect of}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  an amount shown in a tax deduction certificate which is in excess of the }{\fs24\insrsid1776687 a}{\fs24\insrsid7804898\charrsid7804898 
mount that the employer has deducted from a source deduction payment to which the certificate relates}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the employer and}{\fs24\insrsid1776687  the employee shall be joint}{
\fs24\insrsid7804898\charrsid7804898 ly and severally liable to pay to the Collector the amount of the excess}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and that amount shall be deemed to }{\fs24\insrsid1776687 have}{
\fs24\insrsid7804898\charrsid7804898  become due and payable on 15 February in the year after the year to the whole or part of which the}{\fs24\insrsid1776687  tax}{\fs24\insrsid7804898\charrsid7804898  deduction action certificate relates.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid1776687\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 16}{\fs24\insrsid1776687 2. }{\fs24\ul\insrsid1776687\charrsid1776687 Lost}{\fs24\ul\insrsid16000611\charrsid1776687  }{\fs24\ul\insrsid7804898\charrsid1776687 tax deduction certificates}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  Where the Collector is satisfied that a tax deduction}{\fs24\insrsid1776687  }{\fs24\insrsid7804898\charrsid7804898 certificate}{\fs24\insrsid16000611  
}{\fs24\insrsid1776687 (illegible)}{\fs24\insrsid7804898\charrsid7804898  lost or destroyed}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and is satisfied as to the amount of the deductions shown in that certificate}{\fs24\insrsid3539305 
,}{\fs24\insrsid7804898\charrsid7804898  the Collector shall apply section 161 in the same manner as if the certificate had bee}{\fs24\insrsid1776687 n received by the Collector.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1776687\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 163.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid1776687 Tax deductions for which no certificate issued}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  Where the Collector is s}{\fs24\insrsid1776687 atisfied that any employer has m}{\fs24\insrsid7804898\charrsid7804898 ade any tax deduction from a source deduction payment made to an employee}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and has failed to de}{\fs24\insrsid1776687 live}{\fs24\insrsid7804898\charrsid7804898 r to the employee within the prescribed time a tax deduction certificate in respect of the deduction}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the Collector shall apply section 161 in the same manner as if a tax deduction certificate showing the tax deduction}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
ad been delivered to the employee and received by the Collector.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1776687\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1776687 {\b\fs24\insrsid7804898\charrsid15546268 Recovery of Tax Deductions
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid1776687\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 164.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid1776687 Recovery of tax deductions from employers}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) The amount of every tax deduction made under this Part shall be held in trust for the Crown; and any amount so held in trust shall not be property of the employer liable to execution}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and}
{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in the event of the bankruptcy or liquidation of the employer or of an}{\fs24\insrsid1776687  }{\fs24\insrsid7804898\charrsid7804898 assignment f for the benefit of the employer}{
\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s creditors}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall remain apart}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and form no part of the estate in bankruptcy}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  liquidation}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or assignment.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1776687\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Where a tax deduction has been made under this Part and the employer has failed to deal }{\fs24\insrsid1776687 with}{\fs24\insrsid7804898\charrsid7804898  the }{\fs24\insrsid1776687 amount of the }{
\fs24\insrsid7804898\charrsid7804898 tax deduction or any part thereof in the manner required by subsection (1) or the }{\fs24\insrsid1776687 other provisions of }{\fs24\insrsid7804898\charrsid7804898 this Part}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the amount of the tax deduction for the time being unpaid to the Collector shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid1776687  in the (illegible) of the }{\fs24\insrsid7804898\charrsid7804898 assets of the 
employer upon the bankruptcy o}{\fs24\insrsid1776687 r liquidation of the employer o}{\fs24\insrsid7804898\charrsid7804898 r upon }{\fs24\insrsid1776687 an assignment }{\fs24\insrsid7804898\charrsid7804898 for the benefit of the employer}{
\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s creditors rank}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  without limitation in amount and }{\fs24\insrsid1776687 notwithstanding }{\fs24\insrsid7804898\charrsid7804898 
anything in any other Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in order of priority immediately after preferential claims for}{\fs24\insrsid1776687  }{\fs24\insrsid7804898\charrsid7804898 wages or o}{\fs24\insrsid1776687 ther}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid1776687 sum}{\fs24\insrsid7804898\charrsid7804898 s}{\fs24\insrsid1776687  payable}{\fs24\insrsid7804898\charrsid7804898  to or on account of any employee}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and in priority to all other claims.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1776687\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 165.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid1776687 Employer failing to make tax deductions}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) Where an employer fails to make any tax deduction }{\fs24\insrsid15886276 in a}{\fs24\insrsid7804898\charrsid7804898 ccordance }{\fs24\insrsid15886276 with the employer}{\fs24\insrsid3539305 '}{\fs24\insrsid15886276 s }{
\fs24\insrsid7804898\charrsid7804898 obligations under this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid15886276  the amount in respect of which}{\fs24\insrsid7804898\charrsid7804898  default has been made shall constitute a debt payable by the }{
\fs24\insrsid15886276 employer to the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid15886276  and }{\fs24\insrsid7804898\charrsid7804898 
shall be deemed to have become due and payable to the Collector on the 20th day of the month next after the month in which payment of the source deduction payment was made.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15886276\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) The right of the Collector to recover from the employer the amount in respect 
of which default has been made shall be in addition to any right of the Collector to recover that amount from the employee under this Part; and nothing }{\fs24\insrsid15886276 i}{\fs24\insrsid7804898\charrsid7804898 
n this Part shall be construed as preventing the Collector from taking such steps as the Collector thinks fit to recover that amount from the employer and front the employee concurrently}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or from recovering that amount wholly from the employer or from the}{\fs24\insrsid15886276  }{\fs24\insrsid7804898\charrsid7804898 or partly from the employer and partly from the employee.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15886276\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Where any amount}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  including a penalty}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  r
ecoverable in accordance with this Part from the employee is in fact paid by the employer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount }{\fs24\insrsid15886276 so paid may be recovered by the}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  employer from the employee.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15886276\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 166.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid15886276 Unpaid tax deductions}{\fs24\ul\insrsid3539305 ,}{\fs24\ul\insrsid15886276\charrsid15886276  etc to}{\fs24\ul\insrsid7804898\charrsid15886276 
 constitute a charge on employer}{\fs24\ul\insrsid3539305 '}{\fs24\ul\insrsid7804898\charrsid15886276 s property}{\fs24\insrsid15886276  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) Where an}{\fs24\insrsid15886276  }{
\fs24\insrsid7804898\charrsid7804898 employer fails wholly or in part to make any tax deduction}{\fs24\insrsid15886276  in accordance with the employer}{\fs24\insrsid3539305 '}{\fs24\insrsid15886276 s obligations }{\fs24\insrsid7804898\charrsid7804898 
under this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or is liable to pay any sum to the Collector under this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  an amount }{\fs24\insrsid15886276 
equal to the total }{\fs24\insrsid7804898\charrsid7804898 for the time being unpaid to the Collector in respect of that tax}{\fs24\insrsid15886276  deduction or sum (including any}{\fs24\insrsid7804898\charrsid7804898  addit}{\fs24\insrsid15886276 ional}{
\fs24\insrsid7804898\charrsid7804898  tax or penal tax)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and in respect of any judgment obtained therefo}{\fs24\insrsid15886276 r (including any costs}{\fs24\insrsid3539305 ,}{
\fs24\insrsid15886276  fees}{\fs24\insrsid3539305 ,}{\fs24\insrsid15886276  or}{\fs24\insrsid7804898\charrsid7804898  expenses included in the judgment or otherwise payable by the employer to the Collector in
 respect thereof) shall be a charge on all the real and personal property of the employer.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15886276\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Every charge created by this section shall be subject to all mortgages}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  charges}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or encumbrances existing at the time of the creation of the charge}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  but}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  subject to the provisions}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  of this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall have priority over all other mortgages}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  charges}{\fs24\insrsid3539305 
,}{\fs24\insrsid7804898\charrsid7804898  or encumbrances. Notwithstanding anything in any other Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 if any property subject to the charge created by this section is also subject to a charge created by that other Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the charges shall rank equally with each other unless by virtue of that other Act the charge created thereby would be deferred to the charge created by this section.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15886276\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) The Collector may register any charge on any property created by
 this section under any registration Act to which the property is subject by depositing with the appropriate Registrar a certificate signed by the Collector stating the description of the property charged and the amount payable; and in every such case the
 Registrar shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  without payment of any fee}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 register the certificate as if it were an instrument registrable under the registration Act.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid9056226\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Upon the registration of any such certificate under any registration Act it shall be deemed to be actual notice to all persons of the existence }{
\fs24\insrsid15886276 and amount of the charge}{\fs24\insrsid3539305 ,}{\fs24\insrsid15886276  and t}{\fs24\insrsid7804898\charrsid7804898 
he charge shall have operation and priority accordingly in relation to the property that is subject to the charge and to the registration Act:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15886276\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 Provided that in so far as any }{\fs24\insrsid15886276 mortgage}{\fs24\insrsid7804898\charrsid7804898 e that is r
egistered in respect of that property before the registration of the charge secures any money that is advanced after written notice of the charge or of the registration of the charge has been given to the mortgagee}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or to any solicitor for the time being acting for the mortgagee in respect of the mortgage}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the charge shall have priority over the mortgage.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid15886276\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (5)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 When any registered charge has been satisfied}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the Collector shall deposit with the appropriate Registrar a release of the charge}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the Registrar shal}{\fs24\insrsid15886276 l}{\fs24\insrsid3539305 ,}{\fs24\insrsid15886276 
 without payment of any fee}{\fs24\insrsid3539305 ,}{\fs24\insrsid15886276  }{\fs24\insrsid7804898\charrsid7804898 register the release as if it were an instrument registrable under the registration Act.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15886276\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (6) Any charge created by this section which is registered against any property shall operate to secure any amount secured by any prior unregistered charge and unpaid at the time of the }{\fs24\insrsid15886276 
registration }{\fs24\insrsid7804898\charrsid7804898 of the charge}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and also to secure any amount secured by any charge coming into existence after the }{\fs24\insrsid15886276 regist}{
\fs24\insrsid7804898\charrsid7804898 ration of the charge}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  to the intent that the registered charge shall operate to sec
ure the total of all amounts for the time being owing by the employer under all charges created by this section.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15886276\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (7) If any amount constitutes by virtue of this section a charge on any property the High Court may make such order as it thinks fit}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 either for the sale of that property or any part thereof}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or for the appointment of a receiver of the rents}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  profits}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or income thereof}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and for the payment of the amount of the charge and the costs of the Collector out of the proceeds of the sale or out of the rents}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  profits}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or income.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15886276\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (8) Where any property has been sold under any such order}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the High Court may}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 on the application of the purchaser or the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  make an order vesting the property in the purchaser.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15886276\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (9)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Every such vesting order shall
 have the same effect as if all persons entitled to the property had been free from all disability and had duly executed all proper conveyances}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  transfers}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and assignment}{\fs24\insrsid15886276 s of}{\fs24\insrsid7804898\charrsid7804898  the property for such estate or interest as is specified in }{\fs24\insrsid15886276 the order.
\par 
\par }{\fs24\insrsid7804898\charrsid7804898 (10) This section shall apply subject to section 164.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15886276\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15886276 {\b\fs24\insrsid7804898\charrsid5516037 Offences and Penalties
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15886276\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 167.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid15886276 Offences}{\fs24\insrsid16000611  -}{\fs24\insrsid7804898\charrsid7804898  (1)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
Without limiting the application of section 206}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  it is hereby declared that every person commits an offence against this Act who }{\fs24\insrsid9056226 -}{\fs24\insrsid15886276  }{
\fs24\insrsid7804898 
\par }{\fs24\insrsid15886276\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15886276 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 being an employer or other pe
rson by whom a source deduction payment is made to an employee}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  fails wholly or in part to make a tax deduction therefrom in accordance with that person}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s }{\fs24\insrsid15886276 obligations under this Part; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10552836 {\fs24\insrsid10552836 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15886276 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
knowingly applies or permits to be applied the amount of any tax deduction or any part thereof for any purpose other than the payment of the tax deduction to the Collector; or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15886276\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15886276 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 makes a false or misleading tax code declaration}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or gives any false information}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or misleads or attempts to mislead the Collector or any other officer}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or any employer or other person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in relation to any matter or thing affecting a tax deduction or a reduced deduction; or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15886276\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15886276 {\fs24\insrsid7804898\charrsid7804898 (d)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 delivers or maintains or attempts to deliver or main
tain in contravention of this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a tax code declaration or a tax code certificate in respect of more than one employment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or otherwise obtains or attempts to obtai}{\fs24\insrsid1574320 n}{\fs24\insrsid3539305 ,}{\fs24\insrsid1574320  in contravention of this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the benefit of a reduced deduction in respect of more than one employment; or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15886276\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15886276 {\fs24\insrsid7804898\charrsid7804898 (e)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 alters any tax code certificate issued by the Collector}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or falsely pretends o be the employee named in any such certificate}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or possesses without lawful justification or excuse}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a colourable imitation of any such certificate}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 in contravention of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  causes or attempts to cause any employer or other person to refrain from making a tax deduction}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or to make a reduced deduction}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  by the production of any document other than a tax code certificate issued by the Collector and for the time being in force; or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15886276\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15886276 {\fs24\insrsid7804898\charrsid7804898 (f)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 alters any tax deduction certificate}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or falsely pretends to be the employee named in any such certificate}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 in contravention of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  obtains or attempts to obtain for the person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s own advantage or benefit credit with respect to}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or a payment of}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the whole}{\fs24\insrsid1574320  or any part of the amount of a}{\fs24\insrsid7804898\charrsid7804898 
 tax deduction made from a source deduction payment received by another person.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15886276\charrsid7804898 
\par }{\fs24\insrsid15886276 (2) }{\fs24\insrsid7804898\charrsid7804898 Every person who commits an offence against paragraph (b) of subsection (1) shall be liable to i}{\fs24\insrsid15886276 mprisonment}{\fs24\insrsid7804898\charrsid7804898 
 for a term not exceeding 12 months or to a fine no}{\fs24\insrsid15886276 t exceeding $10}{\fs24\insrsid3539305 ,}{\fs24\insrsid15886276 000 or to both.
\par 
\par (3) }{\fs24\insrsid7804898\charrsid7804898 For the purposes of paragraph (b) of subsection (1) a tax deduction shall be deemed to}{\fs24\insrsid15886276  }{\fs24\insrsid7804898\charrsid7804898 have bee}{\fs24\insrsid15886276 n (illegible)}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 and when payment is made of the net amount of any so}{\fs24\insrsid15886276 urce deduction payment}{\fs24\insrsid3539305 ,}{\fs24\insrsid15886276  and }{\fs24\insrsid7804898\charrsid7804898 the
}{\fs24\insrsid15886276  }{\fs24\insrsid7804898\charrsid7804898 amount}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 deduction shall be deemed to have been applied for a purpose other than the payment}{\fs24\insrsid15886276  }{
\fs24\insrsid7804898\charrsid7804898 thereof}{\fs24\insrsid534953  (illegible) }{\fs24\insrsid7804898\charrsid7804898 of the tax deduction is not duly paid to the Collector:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid15886276\charrsid7804898 
\par }{\fs24\insrsid534953 Provided that }{\fs24\insrsid7804898\charrsid7804898 no person shall be convicted of an offence under paragraph (b) of subsection (1) if that person }{\fs24\insrsid534953 satisfies}{\fs24\insrsid7804898\charrsid7804898 
 the Court that the amount of the tax deduction has been accounted for}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and that failure }{\fs24\insrsid534953 to acc}{\fs24\insrsid7804898\charrsid7804898 
ount for it within the prescribed time was due to illness}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  accident}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or other cause beyond the }{\fs24\insrsid534953 control of }{
\fs24\insrsid7804898\charrsid7804898  that person.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid13720056\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 16}{\fs24\insrsid13720056 8. }{\fs24\ul\insrsid13720056\charrsid13720056 Pe}{\fs24\ul\insrsid7804898\charrsid13720056 nal tax for default in making or paying tax deduction}{\fs24\insrsid7804898\charrsid7804898  }{
\fs24\insrsid16000611 -}{\fs24\insrsid13720056  (1) Where:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid13720056\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720056 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any employer or other person by whom any source deduction payment is made fails wholly or in part to make a tax deduction therefrom in accordance with that person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 
s obligations under this Part; or}{\fs24\insrsid13720056 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1574320 {\fs24\insrsid1574320 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720056 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
any person knowingly applies or permits to be applied the amount of any tax deduction or any part thereof for any purp}{\fs24\insrsid13720056 ose other than the payment of }{\fs24\insrsid7804898\charrsid7804898 the tax deduction to the Collector;}{
\fs24\insrsid9056226 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid9056226 
\par }{\fs24\insrsid7804898\charrsid7804898 that }{\fs24\insrsid13720056\charrsid7804898 employer}{\fs24\insrsid7804898\charrsid7804898  or }{\fs24\insrsid13720056\charrsid7804898 other}{\fs24\insrsid7804898\charrsid7804898 
 person shall be chargeable by way of penalty}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in addition to any other penalty to}{\fs24\insrsid13720056  which that person may be liable}{\fs24\insrsid3539305 ,}{\fs24\insrsid13720056 
 with an additional amount (hereinafter referred to as penal tax) not exceeding an amount equal to treble the amount in respect of which default has been made (hereinafter referred to as the deficient deduction).
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid13720056\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) For the purposes of paragraph (b) of subsection (1) a tax deduction shall be deemed to have been made if and when payment is made of the net amount of any source deduction pay}{\fs24\insrsid11233675 m}{
\fs24\insrsid7804898\charrsid7804898 ent}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the amount of the tax deduction shall be deemed to have been applie
d for a purpose other than the payment thereof if the amount of the tax deduction is not duly paid to the Collector:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11233675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 Provided that no person shall be chargeable with penal tax under paragraph (b) of subsection (1) if that person satisfies the Collector that the amount of the tax deduction has been accounted for}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and that failure to account for it within the prescribed time was due to illness}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  accident}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or other cause beyond the control of that person.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11233675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Penal tax imposed by this section shall for all purposes be deem}{\fs24\insrsid11233675 ed to be}{\fs24\insrsid7804898\charrsid7804898 
 of the same nature as the deficient deduction}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and shall be recoverable accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11233675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) Subject to the provisions of this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the provisions of the other Parts}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 as far as they are applicable and with the necessary modifications}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall apply with respect to all penal tax imposed under this}{\fs24\insrsid11233675  section as if }{\fs24\insrsid9056226 -}
{\fs24\insrsid11233675  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid11233675 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11233675 {\fs24\insrsid11233675 (a) }{\fs24\insrsid7804898\charrsid7804898 it were penal tax under section 209; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11233675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11233675 {\fs24\insrsid11233675 (b)}{\fs24\insrsid7804898\charrsid7804898  the person chargeable with the penal tax imposed under this section were the taxpayer; and}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11233675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11233675 {\fs24\insrsid11233675 (c) }{\fs24\insrsid7804898\charrsid7804898 the deficient deduction were de
ficient tax payable for the same year of assessment as that in which the deficient deduction became due and payable to the Collector.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11233675 
\par 169. }{\fs24\ul\insrsid11233675\charrsid11233675 Additional tax for default in making tax deduction or in paying any amount due to Collector}{\fs24\insrsid11233675  }{\fs24\insrsid9056226 -}{\fs24\insrsid11233675  (1) Where }{\fs24\insrsid9056226 -}{
\fs24\insrsid11233675 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1574320 {\fs24\insrsid11233675\charrsid11233675 (a}{\fs24\insrsid11233675 )
 any employer or other person by whom any source deduction payment is made fails wholly or in part to make a tax deduction therefrom in accordance with obligations under this Part; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11233675 {\fs24\insrsid11233675 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1574320 {\fs24\insrsid11233675 (b) any person who has made a tax deduction fails wholly or in part wit
hin the prescribed time and in the prescribed manner to pay the amount of the tax deduction to the Collector; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11233675 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1574320 {\fs24\insrsid11233675 (c) any person who is liable to pay any amount to the Collector under this Part fails to pay the amount on the due date for payment thereof}{
\fs24\insrsid3539305 ,}{\fs24\insrsid11233675 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11233675 
\par that employer or other person shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  unless the Collector is satisfied that the person has not been guilty of wilful neglect or default}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  be liable without conviction}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in addition to any other penalty to which the person may be liable}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  to a penalty equal to 5 per cent of the amount in respect of which default has been made and}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for each complete month during which the default continues}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a further 1% of that amount.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11233675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) For the purposes of paragraph (b) of subsection (1) a tax deduction shall be deemed to have been made if and when payment is made of the net amount of any source deduction payment.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11233675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) A penalty imposed under this section shall for all purposes be deemed to be of the same nature as the amount or part thereof in respect of which it is imposed}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and sh}{\fs24\insrsid11233675 all be recoverable accordingly.
\par 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) Subject to the provisions of this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the provisions of the other Parts of this Act shall apply with respect to the amount of every penalty imposed under this section as if it were additional tax under section 190 and as if the person liable to the penalty were the taxpayer.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid11233675\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11233675 {\b\fs24\insrsid7804898\charrsid15546268 Miscellaneous Provisions
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11233675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 170.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid11233675 Agreements not to make tax deductions to be void}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  Where a tax deduction is required to be made unde}{\fs24\insrsid11233675 r the provisions of this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid11233675  }{\fs24\insrsid7804898\charrsid7804898 any agreement not to make t
he tax deduction in accordance with those provisions shall be void.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11233675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 171.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid11233675 Amount of tax deductions deemed to be received by employee}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  Where any amount has been deducted from a source deduction payment by way of tax deduction under this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount so deducted}{\fs24\insrsid15546268 
:-}{\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid11233675 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11233675 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 as between the employer and the employee}{\fs24\insrsid3539305 ,
}{\fs24\insrsid7804898\charrsid7804898  shall be deemed to have been received by the employee at the time of the source deduction payment;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11233675 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11233675 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 for the purposes of the other Parts}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  shall be deemed to have been derived by the employee at the same time and in the same way as the residue of the source deduction payment.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11233675 
\par }{\fs24\insrsid7804898\charrsid7804898 172.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid11233675 Application of other Parts to amounts payable under this Part}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  Subject to the provisions of this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the provisions of the other Parts of this Act shall apply with respect to every amount that any employer}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  employee}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or other person is liable to account for or pay to the Collector under this Part as if the amount were income tax.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid11233675\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11233675 {\b\fs24\ul\insrsid13595728 PART X
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13595728 {\b\fs24\ul\insrsid7804898\charrsid11233675 PROVISIONAL TAX ON INCOME OTHER THAN}{\b\fs24\ul\insrsid13595728  }{\b\fs24\ul\insrsid7804898\charrsid11233675 
SOURCE DEDUCTION PAYMENTS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11233675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 173.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid11233675\charrsid11233675 A}{\fs24\ul\insrsid7804898\charrsid11233675 pplication of this Part }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) Notwithstanding anything in any other Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  provisional tax }{\fs24\insrsid11233675 shall be payable by }{\fs24\insrsid7804898\charrsid7804898 
all provisional taxpayers in accordance with this Part.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1574320\charrsid7804898 
\par }{\fs24\insrsid11233675 (2) }{\fs24\insrsid7804898\charrsid7804898 For the purposes of this Act every person who in any income year derives assessable income }{\fs24\insrsid11233675 otherwise }{\fs24\insrsid7804898\charrsid7804898 
than from source deduction payments shall be deemed to be a prov}{\fs24\insrsid11233675 isional taxpayer in respect of that year;}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11233675 Provided that a provisi
onal taxpayer shall be relieved from an obligation to pay provisional tax in respect of the income of any income year in any case where the taxpayer did not derive in the income year preceding that income year any assessable income other than }{
\fs24\insrsid9056226 -}{\fs24\insrsid11233675 
\par }{\fs24\insrsid11233675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11233675 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 source deduction payments; or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11233675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11233675 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid11233675 withholding income; }{\fs24\insrsid7804898\charrsid7804898 or}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11233675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11233675 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 rents not exceeding in the aggregate $100; or}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11233675\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11233675 {\fs24\insrsid7804898\charrsid7804898 (d)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 interest not exceeding $1}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898 500.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid11233675\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Subsections (1) and (2) shall not apply in the case where the provisional tax to be paid by a taxpayer does not exceed $200.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid11233675 
\par }{\fs24\insrsid7804898\charrsid7804898 174.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid11233675 Certain income derived by non}{\fs24\ul\insrsid16000611\charrsid11233675 -}{\fs24\ul\insrsid7804898\charrsid11233675 
residents not to be included in provisional income}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 - }{\fs24\insrsid11233675 E}{\fs24\insrsid7804898\charrsid7804898 very reference in this Part}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  other than in this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  to a}{\fs24\insrsid2168054 ssessable income}{\fs24\insrsid3539305 ,}{\fs24\insrsid2168054  or to income}{\fs24\insrsid3539305 ,
}{\fs24\insrsid2168054\charrsid7804898  or}{\fs24\insrsid7804898\charrsid7804898  to income other than source de}{\fs24\insrsid2168054 duction}{\fs24\insrsid7804898\charrsid7804898  payments}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 shall be read as not including income to which section 105 applies.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid2168054\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 1}{\fs24\insrsid2168054 75}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid2168054 Amount of provisional tax}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) Subject to this Part}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount of provisional tax payable}{\fs24\insrsid2168054  }{\fs24\insrsid7804898\charrsid7804898 in respect}{
\fs24\insrsid16000611  }{\fs24\insrsid2168054 of any }{\fs24\insrsid7804898\charrsid7804898 income year by a provisional taxpayer shall be the amount of income tax assessable in}{\fs24\insrsid2168054  }{\fs24\insrsid7804898\charrsid7804898 respect of }{
\fs24\insrsid2168054 the}{\fs24\insrsid16000611  }{\fs24\insrsid2168054 inco}{\fs24\insrsid7804898\charrsid7804898 me derived by the taxpayer in the base year in relation to that income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 after deducting from that }{\fs24\insrsid2168054 income}{\fs24\insrsid7804898\charrsid7804898  the amount (if any) of any tax deductions or withholding tax made from any source deduction}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
ants or withholding income included in the income derived in that base year.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid2168054\charrsid7804898 
\par }{\fs24\insrsid2168054 (2}{\fs24\insrsid7804898\charrsid7804898 ) In any case where a provisional taxpayer in respect of any income year commenced}{\fs24\insrsid2168054  during the income}{\fs24\insrsid7804898\charrsid7804898  year in relation to that
 income year (or the accounting year of the taxpayer corresponding }{\fs24\insrsid2168054 with the income }{\fs24\insrsid7804898\charrsid7804898 year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 where the taxpayer furnishes an annual return of income under section 9 for an}{\fs24\insrsid2168054  accounting ending with an annual balance date other than 31 December) to derive income from any source}{\fs24\insrsid3539305 ,}{\fs24\insrsid2168054 
 the amount of provisional tax payable in respect of the income derived in the income year shall be such amount as the Collector estimates would have been the income tax assessable in respect of the income derived in an income year of the ta
xpayer had commenced at the beginning of the base year to derive income from that source.}{\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid2168054 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) In this section the expression }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 base year}{\fs24\insrsid3539305 ",}{\fs24\insrsid7804898\charrsid7804898  in relation to any income year}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  means the income year}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 immediately preceding that first mentioned income year.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid2168054\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 176.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid2168054\charrsid2168054 Adj}{\fs24\ul\insrsid7804898\charrsid2168054 ustments for variations in exemptions or rebates}{\fs24\insrsid7804898\charrsid7804898  }{
\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  Where in relation to any provisional }{\fs24\insrsid2168054 tax}{\fs24\insrsid7804898\charrsid7804898 payer and to any income year it appears to the Collector that}{\fs24\insrsid2168054  }{
\fs24\insrsid9056226 -}{\fs24\insrsid1574320 
\par }{\fs24\insrsid1574320\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2168054 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the amount of the taxpayer}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s entitlement to any special exemption or rebate for the income year will differ for any reason from the amount of that taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 
s entitlement for the preceding year; or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid2168054\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2168054 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the taxpayer is entitled to have a loss carried forward;}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid2168054\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 the Collector may increase or reduce the amount of any provisional tax otherwise payable by the taxpayer or may make such adjustment as is in the Collector}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s opinion equitable}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purpose in either case of meeting the special circumstances of any case or class of cases}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  upon and subject to such terms and conditions as the Collector requires.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid2168054\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 177.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid2168054 Allowance for provisional tax paid by agent}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid9056226 -}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid2168054 Where an}{\fs24\insrsid7804898\charrsid7804898  agent is liable to pay any amount of provisional tax in respect of the income of a principal}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the provisional tax payable by the principal shall be reduced by that amount.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid2168054\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 178.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid2168054 Taxpayer to estimate amount of provisional tax subject to adjustments Collector}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}
{\fs24\insrsid7804898\charrsid7804898  (1) The amount of provisional tax payable by a taxpayer in respect of the income or an income year shall. subject to adjustment by the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 be ascertained in the first instance by the taxpayer to such ex}{\fs24\insrsid6251332 tent}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 in such manner as may be prescribed in the annual return that the taxpayer is required to furnish in
}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 it of the income of the preceding year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or as may be prescribe
d by the Collector in such other manner as the Collector thinks fit.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid2168054\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
If any provisional taxpayer makes default in furnishing the annual return that the taxpayer is required to furnish in an income year of the income of the preceding year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or if the Collector is not satisfied with the return made by any provisional taxpayer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or if the Colle}{\fs24\insrsid1574320 ctor has reason to suppose that}{
\fs24\insrsid7804898\charrsid7804898  any person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  although that person has not made a return}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  is a provisional taxpayer}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  may estimate the amount that ought to be the amount of the provisional tax for the income year and}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  save in so far as the taxpayer establishes by reason of the amendment of any assessment of income tax that the provisional tax as ascertained is excessive 
or that the taxpayer is not chargeable with the provisional tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the provisional tax so ascertained shall be the provisional tax payable by the taxpayer in respect of the income of the income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the taxpayer shall be liable}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or deemed to have been liable}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 to pay the provisional tax as ascertained in the manner and at the time or times (whether before or after the provisional tax is so ascertained) specified in a notice given to the taxpayer by the Collector under subsection (3) having regard to the m
anner and time or times of payment and the amounts of the instalments (if any) that would be applicable if the taxpayer had furnished an annual return within the time fixed therefor under section 15 or}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if the Collector had been satisfied with the return furnished by the taxpayer.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid2168054\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) After the Collector has ascertained the amount of the provisional tax the Collector may}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 where the Collector considers it necessary or advisable to do so}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  give notice to the taxpayer of the a}{\fs24\insrsid2168054 m}{\fs24\insrsid7804898\charrsid7804898 ount of the p
rovisional tax and of the amount of any instalment thereafter to be paid}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 but the omission to give any such notice shall not relieve the taxpayer from liability to pay on the due date thereof any instalment of the provisional tax required to be ascertained by the taxpayer under subsection (1).}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1574320\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) The ascertainment of the amount of any provisional tax by the Collector shall not be open to objection by the taxpayer under Part IV.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid2168054\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 179.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid2168054 Payment of provisional tax by instalments}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Subject to this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
provisional tax payable by any taxpayer in respect of the income derived by the taxpayer in any income year shall be payable in two equal instalments as follows:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid2168054\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2168054 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the first instalment shall be due and payable in that income year on the date by which that taxpayer is required }{\fs24\insrsid2168054 under section 15(2) to furnish a return of }{\fs24\insrsid7804898\charrsid7804898 
the income derived by the taxpayer in the preceding year;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid2168054\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2168054 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the second instalment shall be due and payable on the date six months after the date on which that first instalment of prov}{\fs24\insrsid2168054 isional tax is due and payable.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid2168054 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10440599 {\fs24\insrsid7804898\charrsid7804898 (2) In any case where the Collector gives a notice to any taxpayer under section 178(3)}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the amount of any instalment of provisional tax that is payable after the Collector has given such notice shall be the amount specified in that behalf in the notice.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid2168054\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 180.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid2168054 Interim returns}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) The provisions of subsection (2) of this section shall apply in every case}{\fs24\insrsid1327858  }{\fs24\insrsid7804898\charrsid7804898 where a provisional taxpayer is liable in an income year to furnish a retu}{\fs24\insrsid1327858 
rn of the income derived by that t}{\fs24\insrsid7804898\charrsid7804898 axpayer in the preceding year (in this section referred to as }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 the required return}{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898 ) and to pay instalments of provisional}{\fs24\insrsid1327858  ta}{\fs24\insrsid7804898\charrsid7804898 x in respect of the income of the income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and pursuant to an extension of time granted under section 15(3) for furnishing the required return}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the taxpayer is not required to furnish}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and does not furnish}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the required return by the due date for payment of the first instalment of the provisional tax.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1327858\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 The taxpayer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  not later than the due date for payment of the first instalment of the}{
\fs24\insrsid1327858  }{\fs24\insrsid7804898\charrsid7804898 provi}{\fs24\insrsid1327858 sional}{\fs24\insrsid16000611  }{\fs24\insrsid1327858 ta}{\fs24\insrsid7804898\charrsid7804898 x }{\fs24\insrsid1327858 in }{\fs24\insrsid7804898\charrsid7804898 
respect of income derived in the income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or within such further period as the}{\fs24\insrsid1327858  Collector may allo}{\fs24\insrsid7804898\charrsid7804898 
w in any case or class of cases}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall furnish a return marked }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 Interim}{\fs24\insrsid3539305 "}{
\fs24\insrsid7804898\charrsid7804898  in the prescribed}{\fs24\insrsid1327858  form showing the}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 estimated assessable income of the taxpayer for the preceding year and the taxpayer}{
\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s calcula}{\fs24\insrsid1327858 tion}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
amount of the provisional tax which the taxpayer would be liable to pay in respect of the taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s income for that income year if that estimated amount of assessable income h
ad been the actual assessable}{\fs24\insrsid1327858  income}{\fs24\insrsid7804898\charrsid7804898  of the taxpayer for that preceding year and until the required return is furnished that}{\fs24\insrsid1327858  amount of}{\fs24\insrsid16000611  }{
\fs24\insrsid7804898\charrsid7804898 provisional tax so calculated shall be deemed to be the provisional tax payable by the taxpayer for that income year.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1327858\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 181.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid1327858 Estimated assessable income}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) Where any taxpayer believes that the income derived by}{\fs24\insrsid1327858  }{\fs24\insrsid7804898\charrsid7804898 that taxpa}{\fs24\insrsid1327858 yer}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 otherwise than}{
\fs24\insrsid1574320  from source deduction payments}{\fs24\insrsid7804898\charrsid7804898  in the income year will be less than the}{\fs24\insrsid1327858  }{\fs24\insrsid7804898\charrsid7804898 income so }{\fs24\insrsid1327858 derive}{
\fs24\insrsid7804898\charrsid7804898 d by the taxpayer in the preceding year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the taxpayer may}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  before the e}{\fs24\insrsid1327858 
xpiration of one month after the}{\fs24\insrsid16000611  }{\fs24\insrsid1327858 d}{\fs24\insrsid7804898\charrsid7804898 ue date for payment of any instalment of provisional tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 make an estimate of the amount of the taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s assessable income for the income year and furnish to the Collector a statement showi
ng the amount so estimated and the amount of the provisional tax payable in accordance with subsection (2):}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1327858\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 Pr}{\fs24\insrsid1327858 ovided}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 that the taxpayer may}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 at any time before the expiration of one month after the due date for p}{\fs24\insrsid1327858 ayment}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 of the final instalment of provisional tax}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  make one or more revised estimates of }{\fs24\insrsid1327858 those amounts}{\fs24\insrsid7804898\charrsid7804898  and furnish to the Collector an amended statement or}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  amended statements accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5729708\charrsid7804898 
\par }{\fs24\insrsid5729708 (}{\fs24\insrsid7804898\charrsid7804898 2) Subject to subsection (3)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  where a taxpayer duly furnishes to the Collector}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  in accordance with subsection (1)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a statement or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,
}{\fs24\insrsid7804898\charrsid7804898  an amended or a further amended statement}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount of assessable}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 income estimated or}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  last re}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 estimated by the taxpayer under that sub
}{\fs24\insrsid5729708 section}{\fs24\insrsid3539305 ,}{\fs24\insrsid5729708  shall}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 for the purposes of calculating the amount of provisional tax payable in respect of the}{
\fs24\insrsid5729708  }{\fs24\insrsid7804898\charrsid7804898 income }{\fs24\insrsid5729708 derived in the}{\fs24\insrsid7804898\charrsid7804898  income year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 be deemed to be the assessable income derived by }{\fs24\insrsid5729708 that taxpayer in the preceding}{\fs24\insrsid7804898\charrsid7804898  year}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
and the amount of provisional tax payable for that income year shall be ascertained accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5729708\charrsid7804898 
\par }{\fs24\insrsid5729708 (3) }{\fs24\insrsid7804898\charrsid7804898 Subject to the right of the taxpayer to re}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 estimate in accordanc}{\fs24\insrsid5729708 e with the foregoing provisions}{
\fs24\insrsid7804898\charrsid7804898  where the Collector has reason to believe that the amount of any kind of income that will be or }{\fs24\insrsid5729708 has been }{\fs24\insrsid7804898\charrsid7804898 d
erived by the taxpayer in the income year is greater than the amount of}{\fs24\insrsid5729708  that kind of income estimated by}{\fs24\insrsid7804898\charrsid7804898  the taxpayer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the Collector (whose decision shall be final and conclusive) }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5729708\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5729708 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 may estimate the respective amounts that}{\fs24\insrsid3539305 ,}
{\fs24\insrsid7804898\charrsid7804898  in the opinion of the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 should have been the amounts estimated by the taxpayer under subsection (1) and shown in the statement furnished under that subsection; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5729708\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5729708 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
may calculate the amount of the provisional tax that would have been payable if the amounts so estimated by the Collector h}{\fs24\insrsid5729708 ad been shown in the statement}{\fs24\insrsid3539305 ,}{\fs24\insrsid5729708 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5729708 
\par }{\fs24\insrsid7804898\charrsid7804898 and the }{\fs24\insrsid5729708 a}{\fs24\insrsid7804898\charrsid7804898 m}{\fs24\insrsid5729708 ounts}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
calculated shall be the amount of provisional tax payable by the taxpayer in respect of the income o}{\fs24\insrsid5729708 f}{\fs24\insrsid16000611  }{\fs24\insrsid5729708 that inco}{\fs24\insrsid7804898\charrsid7804898 m}{\fs24\insrsid5729708 e}{
\fs24\insrsid7804898\charrsid7804898  year.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5729708\charrsid7804898 
\par }{\fs24\insrsid5729708 (4) }{\fs24\insrsid7804898\charrsid7804898 The respective amounts of income as estimated by the Collector under sub}{\fs24\insrsid5729708 section (3) shall not grea}{\fs24\insrsid7804898\charrsid7804898 
ter than the corresponding amounts derived by the taxpayer in the year preceding the income year}{\fs24\insrsid5729708 .}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5729708\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 182.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5729708 Additional tax where income underestimated}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) Where}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in respect of the income of any income year}{\fs24\insrsid5729708  and a}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
taxpayer has furnished }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5729708\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5729708 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 a statement in accordance with the prov}{\fs24\insrsid10467 
isions of section 181}{\fs24\insrsid7804898\charrsid7804898 (1)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the Collector has not}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in consequence thereof}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  mad}{\fs24\insrsid10440599 e an estimate under section 181}{\fs24\insrsid7804898\charrsid7804898 (3); or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5729708 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5729708 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 an amended or
 a further amended statement in accordance with the provisions of section 181(1)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the Collector has not}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 in consequence of the amended statement last furnished}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  made an estimate under section 181(3)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5729708\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 the taxpayer shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  subject to subsection (3) of this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 be liable to pay to the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  by way of additional tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  an amount calculated in accordance with s}{\fs24\insrsid5729708 
ubsection (2) of this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid5729708  i}{\fs24\insrsid7804898\charrsid7804898 f the amount of assessable income estimated or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  last re}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 estimated by}{\fs24\insrsid10440599  the taxpayer under section 181}{\fs24\insrsid7804898\charrsid7804898 
(1) is less than the assessable income derived by the taxpayer in the preceding year and is also less than 80 percent of the assessable income actually derived by the taxpayer in the income year.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1574320\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) The amount of additional tax payable under this section shall be an am}{\fs24\insrsid5729708 ou}{\fs24\insrsid7804898\charrsid7804898 
nt equal to 10 percent of the amount by which the amount of income tax assessable in respect of the assessable income derived by the taxpayer in the income year exceeds; the amount of provisional tax calculated}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  under section 181(2) on the basis of }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5729708 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5729708 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the amounts set forth in the statement furnished by}{
\fs24\insrsid10467  the taxpayer under section 181}{\fs24\insrsid7804898\charrsid7804898 (1); or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5729708\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5729708 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
where the taxpayer has furnished an amended or a further amended statement under that subsection}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amounts set forth in the amended statement last furnished under that subsection.}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5729708\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Where the Collector is satisfied that the taxpayer has become liable to pay}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 additional tax under this section by reason of the taxpayer}{
\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s income for any income year being affected by}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  circumstances}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
of which the taxpayer was not aware when furnishing to the Collector a statem}{\fs24\insrsid10440599 ent under section 181}{\fs24\insrsid7804898\charrsid7804898 (1)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or (where the taxpayer furnished one or more amended statements) the last amended statement}{\fs24\insrsid5729708  of the}{\fs24\insrsid7804898\charrsid7804898  Collector may remit the}{\fs24\insrsid5729708  }{\fs24\insrsid7804898\charrsid7804898 
additional tax or any part thereof.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5729708\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) Additional tax payable under this section shall for all purposes be deemed to be of the same nature as the income tax that is assessed to the taxpayer in respect of the income of the income year}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and shall be recoverable accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5729708\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (5) The Collector may}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in respect of any person who is chargeable with additional tax under this section}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  make an assessment of that additional tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and that person shall be liable to pay the additional tax so assessed}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  except so far as that person es}{\fs24\insrsid5729708 tablishes on objection that the}{\fs24\insrsid7804898\charrsid7804898 
 assessment is excessive or that the person is not chargeable with the additional tax so assessed.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5729708\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (6) An assessment made under this section shall be subject to objection in the same manner as an assessment of income tax levied under section 39}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the provisions of Part IV shall apply}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  so far as may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  to an objection to an assessment made under this
 section as if the terms }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 income tax}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  and }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 tax}{\fs24\insrsid3539305 
"}{\fs24\insrsid7804898\charrsid7804898  used in that Part included additional tax under this section.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5729708\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (7)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Subject to subsections (5) and (6)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the other provisions of this Act shall apply with respect to all additional tax payable under this section as if it were additional tax under section 190.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5729708\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 183.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid5729708 Alteration of provisional tax by Collector }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) Where an alteration of the amount of provisional tax payable by any taxpayer is necessary}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in the opinion of the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 whether by reason of the amendment of any assessment of income tax or by the operation of section 181(3) or otherwise}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the Collector may make the necessary alteration and shall give to the taxpayer notice in writing of the altered amount.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5729708\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) If the amou
nt of the provisional tax is increased the additional amount payable in respect of any instalment of the provisional tax that became payable before the date of the notice shall become due and payable on a date to be specified in the notice}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  not being less than 30 days after the date of the notice.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1574320\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
If the amount of the provisional tax is reduced the Collector shall credit the amount overpaid in respect of any instalment of the provisional tax in payment successiv}{\fs24\insrsid5729708 ely of }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid5729708\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5729708 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 any other instalment of the
 provisional tax due and unpaid at the date of the notice;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5729708\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5729708 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the income tax (if any) due by the taxpayer and unpaid in respect of the income of any year before the income year and f}{\fs24\insrsid5729708 or which the provisional }{\fs24\insrsid7804898\charrsid7804898 tax}{\fs24\insrsid5729708  }{
\fs24\insrsid7804898\charrsid7804898 is payable}{\fs24\insrsid3539305 ,}{\fs24\insrsid5729708 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5729708 
\par }{\fs24\insrsid7804898\charrsid7804898 and shall refund to the taxpayer an amount equal to the amoun}{\fs24\insrsid5729708 t of the overpayment not so credited}{\fs24\insrsid10440599 .}{\fs24\insrsid5729708 
\par }{\fs24\insrsid10440599 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) If the amount credited by the Collector }{\fs24\insrsid1262893 under paragraph (b) of subsectio}{\fs24\insrsid7804898\charrsid7804898 n }{\fs24\insrsid1262893 (3) is less }{\fs24\insrsid7804898\charrsid7804898 
than the income tax referred to in that paragraph}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector shall apply the amount so credited in payment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 so far as the amount extends}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  of such income tax as the Collector determines.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1262893\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 184.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid1262893 Voluntary payments of additional provisional tax}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) Any taxpayer may at the taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s option}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 at such time or times as the taxpayer thinks fit}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  make voluntary payments to the Collector of such amounts as }{\fs24\insrsid1262893 the}{\fs24\insrsid16000611  }{
\fs24\insrsid7804898\charrsid7804898 taxpayer thinks fit by way of additiona}{\fs24\insrsid1262893 l provisional tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid1262893  being either }{\fs24\insrsid9056226 -}{\fs24\insrsid1262893  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid1262893\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1262893 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
tax in excess of the provisional tax payable by the taxpayer in respect of the income of the income year; or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid1262893\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1262893 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
tax in respect of an income year where no provisional tax is payable by the taxpayer in respect of the income of that income year.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid1262893\charrsid7804898 
\par }{\fs24\insrsid1262893 (2) }{\fs24\insrsid7804898\charrsid7804898 The penal provisions of this Act shall not apply to any additional provisional tax paid}{\fs24\insrsid1262893  under this section.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1262893 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15143075 {\b\fs24\insrsid15143075\charrsid15143075 Terminal Tax
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15143075 {\fs24\insrsid15143075\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 185.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid1262893 Assessment and payment of terminal tax}{\fs24\insrsid16000611  -}{
\fs24\insrsid7804898\charrsid7804898  (1)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
The amount of income tax for which a provisional taxpayer is liable in respect of the income derived by that taxpayer in any income year shall assessed under Part V.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1262893\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) All income tax payable under any assessment made in accordance with subsection}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  (1)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and not }{\fs24\insrsid1262893 previou}{\fs24\insrsid7804898\charrsid7804898 sly due and payable shall be due and payable on 1 October in the year next succeeding the income }{\fs24\insrsid1262893 year}{\fs24\insrsid7804898\charrsid7804898  }{
\fs24\insrsid1262893 or}{\fs24\insrsid7804898\charrsid7804898  on such earlier date as is specified in the notice of assessment given to the taxpayer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 not being less 30 days after the date of the notice.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1262893\charrsid7804898 
\par }{\fs24\insrsid1262893 186.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid1262893 Provisional tax to be credited against tax assessed}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) Where any provisional taxpayer has}{\fs24\insrsid1574320  }{\fs24\insrsid7804898\charrsid7804898 paid provisional}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 tax in respect of any income year}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and the Collector has made an assessment of income tax}{\fs24\insrsid1262893  }{\fs24\insrsid7804898\charrsid7804898 in respect}{\fs24\insrsid16000611  }{\fs24\insrsid1262893 of the}{\fs24\insrsid16000611  }{
\fs24\insrsid7804898\charrsid7804898 income derived by the taxpayer in the income year or is satisfied that no income tax is}{\fs24\insrsid1262893  }{\fs24\insrsid7804898\charrsid7804898 payable}{\fs24\insrsid16000611  }{\fs24\insrsid1262893 in respect }{
\fs24\insrsid7804898\charrsid7804898 of that income}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector shall credit the amount of the provisional tax paid by the}{\fs24\insrsid1262893  }{\fs24\insrsid7804898\charrsid7804898 
taxpayer}{\fs24\insrsid16000611  }{\fs24\insrsid1262893 (not }{\fs24\insrsid7804898\charrsid7804898 including any additional tax or penal }{\fs24\insrsid1262893 tax) in payment successively of }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1262893\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1262893 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the income tax (if any) payable by the taxpayer in respect of the income for the income year;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1574320 {\fs24\insrsid1574320\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1262893 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the income tax (if any) due by the taxpayer and unpa
id in respect of the income of any year before that income year;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid1262893\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1262893 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the income tax (including provisional tax) (if any) due by the taxpayer and unpaid in respect of the income of any year after that income year and}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if more than one}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  in the order }{\fs24\insrsid7804898\charrsid11037221 of those years}{\fs24\insrsid3539305\charrsid11037221 ,}{\fs24\insrsid7804898\charrsid11037221 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid1262893\charrsid11037221 
\par }{\fs24\insrsid7804898\charrsid11037221 and shall}{\fs24\insrsid16000611\charrsid11037221  }{\fs24\insrsid1262893\charrsid11037221 refund }{\fs24\insrsid7804898\charrsid11037221 
to the taxpayer an amount equal to the amount of the provisional tax not so credited.
\par }{\fs24\insrsid1262893\charrsid11037221 
\par }{\fs24\insrsid7804898\charrsid11037221 (2) If the amount credited by the Collector under paragraph (b) of subsection (1) is less than the income }{\fs24\insrsid1262893\charrsid11037221 tax }{\fs24\insrsid7804898\charrsid11037221 
referred to in that paragraph}{\fs24\insrsid3539305\charrsid11037221 ,}{\fs24\insrsid7804898\charrsid11037221  the Collector shall apply the amount so credited in payment}{\fs24\insrsid3539305\charrsid11037221 ,}{\fs24\insrsid7804898\charrsid11037221 
 so far as the amount extends}{\fs24\insrsid3539305\charrsid11037221 ,}{\fs24\insrsid7804898\charrsid11037221  of such income tax as the Collector determines.
\par }{\fs24\insrsid1262893\charrsid11037221 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1262893 {\b\fs24\insrsid1262893\charrsid11037221 Application of Other Parts
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid1262893\charrsid11037221 
\par }{\fs24\insrsid7804898\charrsid11037221 1}{\fs24\insrsid1262893\charrsid11037221 87.}{\fs24\insrsid16000611\charrsid11037221  }{\fs24\ul\insrsid7804898\charrsid11037221 Application of other Parts of this Act to provisional tax}{
\fs24\insrsid7804898\charrsid11037221  }{\fs24\insrsid16000611\charrsid11037221 -}{\fs24\insrsid7804898\charrsid11037221  Subject to the provisions of this}{\fs24\insrsid1574320\charrsid11037221  }{\fs24\insrsid7804898\charrsid11037221 Part}{
\fs24\insrsid3539305\charrsid11037221 ,}{\fs24\insrsid7804898\charrsid11037221  the}{\fs24\insrsid16000611\charrsid11037221  }{\fs24\insrsid1262893\charrsid11037221 same }{\fs24\insrsid7804898\charrsid11037221 
provisions of this Act shall apply with respect to every amount that any person is liable to pay}{\fs24\insrsid1262893\charrsid11037221  to the Collector under this Part}{\fs24\insrsid3539305\charrsid11037221 ,}{\fs24\insrsid1262893\charrsid11037221 
 whether as provisional tax or otherwise}{\fs24\insrsid3539305\charrsid11037221 ,}{\fs24\insrsid1262893\charrsid11037221  as if the amount were income tax.}{\fs24\insrsid7804898\charrsid11037221 
\par }{\fs24\insrsid1262893\charrsid11037221 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1262893 {\b\fs24\ul\insrsid7804898\charrsid3891550 PART XI
\par PAYMENT AND RECOVERY OF TAX
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid1262893\charrsid11037221 
\par 188. }{\fs24\ul\insrsid7804898\charrsid11037221 Due date for payment of tax}{\fs24\insrsid7804898\charrsid11037221  }{\fs24\insrsid16000611\charrsid11037221 -}{\fs24\insrsid7804898\charrsid11037221  (1) Income tax shall}{
\fs24\insrsid3539305\charrsid11037221 ,}{\fs24\insrsid7804898\charrsid11037221  except where otherwise expressly made}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid1262893 payable by such p}{\fs24\insrsid7804898\charrsid7804898 
rovision of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  be due and payable on 1 October in the year for which the tax is }{\fs24\insrsid1262893 payable or suc}{\fs24\insrsid7804898\charrsid7804898 h la
ter date as may be fixed by the Collector in the notice of assessment.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1262893\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8616482 {\fs24\insrsid1262893 (2) }{\fs24\insrsid7804898\charrsid7804898 In any case where a notice of assessment in respect of any year has not been issued}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and }{\fs24\insrsid1262893 the delay is}{\fs24\insrsid3539305 ,}{\fs24\insrsid1262893  in the }{\fs24\insrsid7804898\charrsid7804898 opinion of the Collector}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  due to any neglect}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  default}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or omission of the taxpayer}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  then the }{\fs24\insrsid1262893 Collector shall fix }{\fs24\insrsid7804898\charrsid7804898 a date when issuing the notice of assessment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 which may be before the date of issue of the }{\fs24\insrsid1262893 assessment}{\fs24\insrsid3539305 ,}{\fs24\insrsid1262893  which d}{\fs24\insrsid7804898\charrsid7804898 
ate shall be considered to be the date on which the tax payable under that assessment }{\fs24\insrsid1262893 became due and }{\fs24\insrsid7804898\charrsid7804898 payable.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid1262893\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 189.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid10440599 Payment of t}{\fs24\ul\insrsid7804898\charrsid1262893 ax}{\fs24\insrsid16000611  -}{\fs24\insrsid7804898\charrsid7804898  Payment of taxes and other mo}{
\fs24\insrsid1262893 ney payable under this Act s}{\fs24\insrsid7804898\charrsid7804898 hall be effected at the Revenue Management Division of the Minist}{\fs24\insrsid16346296 ry of Finance and Economic Managem}{\fs24\insrsid7804898\charrsid7804898 
ent or at any nominated agency.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16346296\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 190.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid16346296 If default made in payment of tax}{\fs24\ul\insrsid3539305 ,}{\fs24\ul\insrsid7804898\charrsid16346296  additional tax to be charged}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) Subject to this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 if any tax remains unpaid at the expiration of 1 month after the due date thereof}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  (whether assessed or not) or after the date of demand}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  5 percent of the amount of the tax unpaid}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and a further 1 percent of the amount for each complete month during which the default continues}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall be}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 
 added .thereto by way of additional tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and shall be payable accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16346296\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8616482 {\fs24\insrsid7804898\charrsid7804898 (2) In any case in which an 
assessment is increased after the due date for payment off the tax and the Collector is satisfied that the taxpayer has not been guilty of wilful neglect or default in making due and complete returns for the purposes of that tax}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the Collector shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  by notice to the taxpayer of the assessment or amended assessment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or in any subsequent notice}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  fix a new date for the payment of the tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or of the increase}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and the date so fixed shall be deemed to be the due date for payment of that tax or increase for the purposes of subsection (1).}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16346296\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Where the taxpayer is resident outside the Cook Islands and has no agent in the Cook Islands the Collector shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 before charging the additional tax as aforesaid}{\fs24\insrsid3539305 ,}{\fs24\insrsid16346296  grant such further time}{\fs24\insrsid3539305 ,}{\fs24\insrsid16346296  not }{\fs24\insrsid7804898\charrsid7804898 exceeding 6 months after the due
 date of the tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the Collector may deem necessary.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16346296\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 191.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid16346296 Mode of recovery of unpaid tax}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 All unpaid tax shall be recoverable by the Collector on behalf of the Crown by suit in the Collector}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s official name as a debt}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 whatsoever the amount involved}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in the High Court:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16346296\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8616482 {\fs24\insrsid7804898\charrsid7804898 Provided that where the Collector is }{\fs24\insrsid16346296 satisfied that the unpaid tax is in fact i}{\fs24\insrsid1922020 
rrecoverable}{\fs24\insrsid3539305 ,}{\fs24\insrsid1922020  the Collector may}{\fs24\insrsid7804898\charrsid7804898  write off the unpaid tax.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16346296\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 192.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid16346296 Deduction of income tax from payment due to defaulters}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Where any taxpayer has made default in the payment of any income tax payable by the taxpayer for any year of assessment}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the Collector may from time to time by notice in writing require any person to deduct from any amount payable or to become payable by that person to the taxpayer such sum as may be specified in the notice}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and to pay every sum so deducted to the Collector to the credit of the taxpayer within such time as may be specified in the}{\fs24\insrsid16346296  notice.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16346296\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8616482 {\fs24\insrsid7804898\charrsid7804898 (2) This section shall bind the Crown.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16346296\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Where any notice under this section relates to any wages or salary}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the sums required to be deducted therefrom shall be computed
 so as not to exceed a deduction each week greater than 10 percent of the tax due and payable by the taxpayer at the date of the not}{\fs24\insrsid16346296 ice}{\fs24\insrsid3539305 ,}{\fs24\insrsid16346296  or an amount equal to 20}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 percent of the wages or salary}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whichever is the lesser.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16346296\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) Any notice under this section may be at any time revoked by the Collector by a subsequent notice to the person to whom the original notice was given (hereinafter in this section referred to as }{
\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 the debtor}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 )}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and shall be so revoked at the request of the taxpayer at any time when the Collector is satisfied that all income tax then due and payable by the taxpayer has been paid}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and that the Collector holds to the credit of the taxpayer an amount not less than the amount of the income tax (if any) to become due and payable by the taxpayer during the current year of assessment.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16346296\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (5) A copy of every notice given under this section in respect of any taxpayer and of the revocation of any such notice shall be given to the taxpayer by the Collector.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16346296\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (6) Whenever pursuant to a notice under this section any deduction is made from any amount payable to any taxpayer}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the taxpayer shall be entitled to receive from the}{\fs24\insrsid16346296  }{\fs24\insrsid7804898\charrsid7804898 debtor a statement in writing of the fact of the deduction and of the}{\fs24\insrsid16346296  purpose for which it was made.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid1922020\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (7) The sum deducted from any amount pursuant to a notice under this}{\fs24\insrsid16000611  }{\fs24\insrsid16346296 section shall be deemed to}{\fs24\insrsid7804898\charrsid7804898  be held in trust for the Crown}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  without prejudice to any other remedies against the debtor or any other person}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  shall be recoverable in the same manner in all respects as if it were income tax payable by the debtor.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16346296\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (8)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Every person commits an offence and shall be liable }{\fs24\insrsid16346296 on conviction to}{\fs24\insrsid7804898\charrsid7804898 
 a fine not exceeding $10}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 000 who }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid16346296 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8616482 {\fs24\insrsid16346296\charrsid16346296 (a}{\fs24\insrsid16346296 ) }{\fs24\insrsid7804898\charrsid7804898 
fails to make any deduction required by a notice under this section to be made from any amount payable by him to a taxpayer:}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8616482 {\fs24\insrsid16346296\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8616482 {\fs24\insrsid16346296 (b) }{\fs24\insrsid7804898\charrsid7804898 
fails after making any such deduction to pay the sum deducted to the Collector within the time specified in the notice.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid16346296\charrsid7804898 
\par }{\fs24\insrsid16346296 193. }{\fs24\ul\insrsid7804898\charrsid16346296 Procedure in High Court where defendant absent from Cook Islands or not traced}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 In any action High Court for the recovery of tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if the defendant is absent from the Cook Islands or cannot after re}{\fs24\insrsid16346296 asonable}{\fs24\insrsid7804898\charrsid7804898 
 inquiry be found}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  service of the summons may with the leave of a Judge be ef}{\fs24\insrsid16346296 f}{\fs24\insrsid7804898\charrsid7804898 ected by posting }{\fs24\insrsid16346296 a}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16346296 duplic}{\fs24\insrsid7804898\charrsid7804898 ate or sealed copy thereof in a letter addressed to the defendant at the defendant}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 
s present or last kn}{\fs24\insrsid16346296 own}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16346296 place}{\fs24\insrsid7804898\charrsid7804898  of abode or business}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 whether in the Cook Islands or elsewhere.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16346296\charrsid7804898 
\par }{\fs24\insrsid16346296 194. }{\fs24\ul\insrsid16346296\charrsid16346296 P}{\fs24\ul\insrsid7804898\charrsid16346296 articulars of claim or demand}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 In an action in any Court for the recovery of tax it shall be }{\fs24\insrsid16346296 sufficient if the }{\fs24\insrsid7804898\charrsid7804898 particulars of claim or demand state the amount sought to be recovered and the date on which the }{
\fs24\insrsid16346296 same }{\fs24\insrsid7804898\charrsid7804898 became payable}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and such further particulars (if any) as the Collector thinks necessary in order to }{\fs24\insrsid16346296 
full}{\fs24\insrsid7804898\charrsid7804898 y inform the defendant of the nature of the claim.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16346296\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 195.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid16346296 Collector may appear in legal proceedings by officer of the Public Service}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  In any action in the High Court for the recovery of tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector may be represented by some officer in the Cook Islands Public Service}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the certifica
te in writing of the Collector stating that any person so appearing is such an officer and that person appears for the Collector shall be sufficient evidence of the facts so stated and of that person}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s authority in that behalf.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16346296\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 196.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid16346296 Costs against Collector}{\fs24\insrsid16346296\charrsid16346296  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 In all proceedings in any Court for the recovery of tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  costs may be awarded to or against the Collector in the same manner as in other cases}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  but all costs so awarded against the Collector sh}{\fs24\insrsid16346296 all}{\fs24\insrsid7804898\charrsid7804898  be payable out of money appropriated by Parliament and not otherwise.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid16346296\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 1}{\fs24\insrsid16346296 97. }{\fs24\ul\insrsid16346296\charrsid16346296 P}{\fs24\ul\insrsid7804898\charrsid16346296 roceedings not affected by vacancy or change in office of Collector}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  No action instituted}{\fs24\insrsid1922020  }{\fs24\insrsid7804898\charrsid7804898 by the }{\fs24\insrsid16346296 Collector }{
\fs24\insrsid7804898\charrsid7804898 for the recovery of tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and no proceedings on objection to an assessment of tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall abate}
{\fs24\insrsid16346296  by reason of the vacancy in the office of Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid16346296  or shall be deemed defectively constituted by reason of any change in the holder of that office}{\fs24\insrsid3539305 ,}{
\fs24\insrsid16346296  and every such action or proceeding shall be continued in the ordinary course as of the Collector and the Collector}{\fs24\insrsid3539305 '}{\fs24\insrsid16346296 s successors in office were a corporation sole.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid16346296 
\par 198. }{\fs24\ul\insrsid16346296\charrsid16346296 Statute of Limitation}{\fs24\insrsid16346296  }{\fs24\insrsid9056226 -}{\fs24\insrsid16346296  No statue of limitation shall bar or effect any action or remedy for the recovery of tax.
\par }{\fs24\insrsid1922020 
\par }{\fs24\insrsid16346296 199. }{\fs24\ul\insrsid16346296\charrsid1922020 Crown Proceedings Act not affected}{\fs24\insrsid16346296  }{\fs24\insrsid9056226 -}{\fs24\insrsid16346296  Nothing in this Act shall be so construed as to limit or affect the }{
\fs24\insrsid14775632 application of the Crown Proceedings Ac}{\fs24\insrsid12255480 t}{\fs24\insrsid14775632  1950}{\fs24\insrsid3539305 ,}{\fs24\insrsid14775632 
 and all rights and remedies conferred upon the Crown in that Act and by this Act shall coexist }{\fs24\insrsid12255480 and may be exercised }{\fs24\insrsid14775632 independently of one another and tax may be recovered accordingly.}{\fs24\insrsid16346296 

\par }{\fs24\insrsid14775632 
\par 200. }{\fs24\ul\insrsid14775632\charrsid14775632 Recovery of tax paid by one person on behalf of another}{\fs24\insrsid14775632  }{\fs24\insrsid9056226 -}{\fs24\insrsid14775632  Every person (in this section called }{\fs24\insrsid3539305 "}{
\fs24\insrsid14775632 the agent}{\fs24\insrsid3539305 "}{\fs24\insrsid14775632 ) who in pursuance of this Act }{\fs24\insrsid7804898\charrsid7804898 
pays any tax for or on behalf of any other person shall be entitled to recover the amount so paid from that other person as a debt}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or to retain or deduct that amount out of or from any money which is or becomes payable by the agent to that other person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and if the agent has paid the tax as mortgagee}{\fs24\insrsid3539305 
,}{\fs24\insrsid7804898\charrsid7804898  then}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  until repaid}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  it shall be deemed to form part of the money secured by the mortgage}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and shall bear interest accordingly.
\par }{\fs24\insrsid14775632 
\par }{\fs24\insrsid9127012 2}{\fs24\insrsid9127012\charrsid9127012 01}{\fs24\insrsid9127012 . }{\fs24\ul\insrsid7804898\charrsid15736122 Payment of income tax by persons leaving the Cook Islands}{\fs24\insrsid7804898\charrsid15736122  }{
\fs24\insrsid16000611\charrsid15736122 -}{\fs24\insrsid7804898\charrsid15736122  (1) Upon the application of}{\fs24\insrsid14775632\charrsid15736122  }{\fs24\insrsid7804898\charrsid15736122 any}{\fs24\insrsid7804898\charrsid7804898  pers}{
\fs24\insrsid14775632 on about }{\fs24\insrsid7804898\charrsid7804898 to leave the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if the Collector is satisfied }{\fs24\insrsid9056226 -}{\fs24\insrsid14775632  }{
\fs24\insrsid7804898 
\par }{\fs24\insrsid14775632\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14775632 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 that the person is not liable to pay any income tax or}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid14775632\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14775632 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 that all income tax payable by the person has been paid; or}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid14775632\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14775632 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
that satisfactory arrangements have been or will be made for the payment of all income tax that is or may become payable by the person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid14775632\charrsid7804898 
\par }{\fs24\insrsid14775632 the Collector sha}{\fs24\insrsid7804898\charrsid7804898 ll issue a certificate to the effect that the person is not under any liability for }{\fs24\insrsid14775632 income tax requiring to b}{\fs24\insrsid7804898\charrsid7804898 
e discharged before the person leaves the Cook Islands.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid14775632\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Every certificate under this section shall remain in force for such period or until such date as may be specified in that behalf in the certificate.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid14775632\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) No ticket or other authority to travel from the Cook Islands by any ship or aircraft shall be issued to or in respect of any person by the owner or charterer}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or by any representative}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or employee of the owner or charterer of the ship or aircraft}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 nor shall any person be permitted to sign on or be engaged as a member of the crew of any ship or aircraft leaving the Cook Islands}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 unless and until a Certificate issued under this section in respect of that person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and not expiring before the date of the departure of the ship or aircraft from the Cook Islands}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  is presented to the owner or charterer or to the representative}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or employee of the owner or charterer.}{\fs24\insrsid7804898 

\par }{\fs24\insrsid14775632\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) On the first working day after the departure of any ship or aircraft from any port or place at which it takes on board passengers or crew for any destination beyond the Cook Islands}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the owner or charterer of the ship or aircraft or the representative or employee of the owner or }{\fs24\insrsid1922020\charrsid7804898 charterer}{\fs24\insrsid7804898\charrsid7804898 
 at that port or place shall deliver or forward by post to the Collector all certificates so presented by persons travelling by the ship or aircraft}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 together with a list showing the name and last known address in the Cook Islands of every person who so travelled (not including}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  unless the Collector in any case otherwise requires}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  any member of the crew of or staff of the ship or aircraft not signing on or being engaged as a member of the crew at that port or place).}{\fs24\insrsid7804898 
\par }{\fs24\insrsid14775632\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (5) If any person travels from the Cook Islands by any ship or aircraft pursuant to a ticket or other authority issued at any port or pla
ce or signs on or is engaged as a member of the crew in contravention of this section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the owner or charterer and the representative or employee (if any of the owner or charterer at that port or place shall be personally liable}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  jointly and severally}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  to pay the amount of income tax (if any) that is or may become due and payable by that person in respect of income derived in the income year in which the person leaves the Cook Islands or in any earlier year.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid14775632\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (6) Every person who acts in contravention of or 
fails to comply with the provisions of this section or who makes a false declaration or furnishes false information for the purpose of obtaining a certificate or who having obtained a certificate transfers it to any other person commits an offence against
 this Act.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid14775632\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (7) Notwithstanding any other provision of}{\fs24\insrsid14775632  this section the Minister may }{\fs24\insrsid7804898\charrsid7804898 
by public notice declare that a person or class of persons is not under any liability for income tax requiring to be discharged before the person or class of persons leaves the Cook Islands.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid14775632\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14775632 {\b\fs24\ul\insrsid7804898\charrsid16004586 PART XII}{\b\fs24\ul\insrsid14775632\charrsid16004586 
\par }{\b\fs24\ul\insrsid7804898\charrsid16004586 REFUNDS AND R}{\b\fs24\ul\insrsid1208883\charrsid16004586 E}{\b\fs24\ul\insrsid7804898\charrsid16004586 LIEF FROM TAX
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid14775632\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 202.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid14775632 Refund of excess tax}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) In any case where the C}{\fs24\insrsid14775632 ollector is satisfied that tax}{\fs24\insrsid7804898\charrsid7804898 
 has been paid in excess of the amount properly payable the Collector shall advise the taxpayer concerned of the excess payment and shall refund the amount paid in excess if written application for the refund is made by or on behalf of the taxpayer }{
\fs24\insrsid9056226 -}{\fs24\insrsid14775632  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid14775632\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14775632 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 in any case where the assessment of that tax h}{
\fs24\insrsid14775632 as not been altered}{\fs24\insrsid3539305 ,}{\fs24\insrsid14775632  within six}{\fs24\insrsid7804898\charrsid7804898  years immediately after the end of the year in which the assessment was made;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid14775632\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14775632 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
in any case where the original assessment has been altered (whether once or more than once)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  within six years after the end of the year in which the original assessment was made.}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid14775632\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 In any case where an assessment has been altered so as to reduce the amount of tax payable and the Collector is satisfied that by reason of that alt}
{\fs24\insrsid14775632 eration tax has been paid in }{\fs24\insrsid7804898\charrsid7804898 excess of the amount properly payable}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the Collector shall advise the taxpayer concerned of the excess payment and shall refund the amount so paid in excess by reason of that alteration if written application for the refund is 
made by or on behalf of the taxpayer within six years after the end of the year in which the alteration was made}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 notwithstanding that the application may be made after the time allowed by subsection (1).}{\fs24\insrsid7804898 
\par }{\fs24\insrsid14775632\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 203.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid14775632 Power of Collector in respect of small amounts}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  Notwithstanding anything in this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector may refrain from either issuing a notice of assessment or collecting or refunding tax in any}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 case where}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be }{\fs24\insrsid9056226 -}{\fs24\insrsid14775632  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid14775632\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14775632 {\fs24\insrsid14775632\charrsid14775632 (a}{\fs24\insrsid14775632 ) }{\fs24\insrsid7804898\charrsid7804898 the balance of any tax payable does not exceed $5; or}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid14775632 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14775632 {\fs24\insrsid14775632 (b) the tax paid exceeds the amount of the tax for which the taxpayer is liable by an amount not exceeding $2.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid14775632 
\par 20}{\fs24\insrsid1922020 4}{\fs24\insrsid14775632 . }{\fs24\ul\insrsid7804898\charrsid14775632 Relief from additional tax}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (}{\fs24\insrsid3485275 1}{
\fs24\insrsid7804898\charrsid7804898 ) On application for relief made in writing by or on behalf of any tax}{\fs24\insrsid14775632 payer}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 who (whether before or after the
 commencement of this Act) has become liable for the payment }{\fs24\insrsid14775632 of}{\fs24\insrsid7804898\charrsid7804898  any additional tax under section 190}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Collector may}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  subject to the provisions of t}{\fs24\insrsid14775632 his}{\fs24\insrsid7804898\charrsid7804898  section}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  grant re}{
\fs24\insrsid14775632 lief to}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid14775632 the}{\fs24\insrsid7804898\charrsid7804898  taxpayer }{\fs24\insrsid9056226 -}{\fs24\insrsid14775632  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid14775632\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14775632 {\fs24\insrsid7804898\charrsid7804898 (a) }{\fs24\insrsid14775632 by th}{\fs24\insrsid14775632\charrsid7804898 e remission of the whole or part of the additional tax; or

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid14775632 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14775632 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid14775632\charrsid14775632  }{\fs24\insrsid14775632\charrsid7804898 
where the additional tax has been paid in whole or in part}{\fs24\insrsid3539305 ,}{\fs24\insrsid14775632\charrsid7804898  by the refund to the taxpayer of the whole or any part of that tax which has been paid}{\fs24\insrsid3539305 ,}{
\fs24\insrsid14775632\charrsid7804898  with or without the remission of any part of the additional tax which has not been paid.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 
\par (2) No amount of tax in excess of $1}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 000 shall be remitted or refu}{\fs24\insrsid9597723 nded under this section except}{\fs24\insrsid7804898\charrsid7804898  with the approval of the Minister.
}{\fs24\insrsid7804898 
\par }{\fs24\insrsid14775632\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 205.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid14775632 Relief in cases of serious hardship}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) In any case where it is shown to the satisfaction of the Collector }{\fs24\insrsid9056226 -}{\fs24\insrsid14775632  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid14775632\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14775632 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
that any taxpayer has suffered such loss or is in such circumstances that the payment of the full amount of the tax has entailed or would entail serious hardship; or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid14775632\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14775632 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 that}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  owing to the death of any person who if the person had not died would have been liable to pay tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the dependents of that person are in such circumstances that the payment of the full amount of the tax has entailed or would entail serious hardship}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid14775632\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 the Collector or }{\fs24\insrsid14775632 m}{\fs24\insrsid7804898\charrsid7804898 ay}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  subject to the provisions of this section}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  release the taxpayer or the executor or}{\fs24\insrsid14775632  administrator of}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid14775632 t}{\fs24\insrsid7804898\charrsid7804898 he deceased taxpayer}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  wholly or in part from liability to pay tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and may ma}{\fs24\insrsid14775632 ke}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid14775632 such}{\fs24\insrsid7804898\charrsid7804898  alterations in the assessment as are necessary for }{\fs24\insrsid14775632 that purpose; and may}{
\fs24\insrsid3539305 ,}{\fs24\insrsid14775632  if the }{\fs24\insrsid7804898\charrsid7804898 tax as previously assessed }{\fs24\insrsid14775632 or }{\fs24\insrsid7804898\charrsid7804898 any part thereof has been already paid}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  refund any tax paid in excess of the amount of the asses}{\fs24\insrsid12133119 sment}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid12133119 as}{\fs24\insrsid7804898\charrsid7804898 
 altered pursuant to this section.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12133119\charrsid7804898 
\par }{\fs24\insrsid12133119 (2}{\fs24\insrsid7804898\charrsid7804898 ) No amount of tax in excess of $500 shall be remitted or refunded under this section except with the approval of the Minister.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12133119 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12133119 {\b\fs24\ul\insrsid12133119\charrsid16004586 PART XIII
\par PENALTIES
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12133119 {\fs24\insrsid12133119\charrsid12133119 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 206.}{\fs24\insrsid12133119  }{\fs24\ul\insrsid12133119\charrsid1922020 Penalty for failure to furnish returns. etc}{\fs24\insrsid12133119 . }{
\fs24\insrsid9056226 -}{\fs24\insrsid12133119  (1) Every person commits an offence against this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid12133119  who }{\fs24\insrsid9056226 -}{\fs24\insrsid12133119  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid12133119 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10643919 {\fs24\insrsid12133119\charrsid12133119 (a}{\fs24\insrsid12133119 ) refuses or fails to furnish any return or information as and when required by this Act}{
\fs24\insrsid3539305 ,}{\fs24\insrsid12133119  or any regulation made under this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid12133119  or by the Collector; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12133119 {\fs24\insrsid12133119 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10643919 {\fs24\insrsid12133119 (b)wilfully or negligently makes any false return}{\fs24\insrsid3539305 ,}{\fs24\insrsid12133119  or gives false information}{
\fs24\insrsid3539305 ,}{\fs24\insrsid12133119  or misleads or attempts to mislead the Collector or any other office}{\fs24\insrsid2626568 r}{\fs24\insrsid12133119  in relation to any matter or thing affecting any person}{\fs24\insrsid3539305 '}{
\fs24\insrsid12133119 s liability to taxation; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12133119 {\fs24\insrsid12133119 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10643919 {\fs24\insrsid12133119 (c) refuses or fails without lawful jurisdiction to duly attend and give evidence to the person}{\fs24\insrsid3539305 ,}{\fs24\insrsid12133119 
 or to produce any book or paper required; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12133119 {\fs24\insrsid12133119 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10643919 {\fs24\insrsid12133119 (d) obstructs any officer acting in the discharge of the officer}{\fs24\insrsid3539305 '}{\fs24\insrsid12133119 s dut
ies or in the exercise of the officer}{\fs24\insrsid3539305 '}{\fs24\insrsid12133119 s powers under this Act;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12133119 {\fs24\insrsid12133119 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10643919 {\fs24\insrsid12133119 (e) commits any other breach of this Act for which no other penalty is expressly provided; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12133119 {\fs24\insrsid12133119 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10643919 {\fs24\insrsid12133119 (f) aids}{\fs24\insrsid3539305 ,}{\fs24\insrsid12133119  abets}{\fs24\insrsid3539305 ,}{\fs24\insrsid12133119 
 or incites any other person to commit any offence against this Act or against any regulation made under this Act.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12133119 {\fs24\insrsid12133119 
\par (2) Every person who commits an offence against this Act for which no other penalty is prescribed shall be liable to a fine not exceedi}{\fs24\insrsid2626568 ng $10}{\fs24\insrsid3539305 ,}{\fs24\insrsid2626568 000}{\fs24\insrsid3539305 ,}{
\fs24\insrsid2626568  and not less than $5000:}{\fs24\insrsid12133119 
\par }{\fs24\insrsid11037221 
\par }{\fs24\insrsid2626568 Provided that if the person is a company that person shall be liable to a fine not exceeding $10}{\fs24\insrsid3539305 ,}{\fs24\insrsid2626568 000}{\fs24\insrsid3539305 ,}{\fs24\insrsid2626568  and not less than $1000.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid10643919\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) In any proceedings against a person for refusing or failing to furnish any return or information as and when required by this Act or by the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 a certificate in writing signed by the Collector certifying that the return or information as required has not been r}{\fs24\insrsid12219664 eceived from that person at the }{\fs24\insrsid7804898\charrsid7804898 
place where or by the person to whom the return or information should have been furnished shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in the absence of proof to the contrary}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  be sufficient evidence that the defendant has refused or failed to furnish the return or information.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12219664\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 207.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12219664 Proceedings for offences}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 All proceedings for offences against this Act shall be taken by way of prosecution in the High Court and only upon the information of the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or of some person authorised in writing by the Collector in that behalf}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the signature of the Collector to any warrant of authority under this section shall be judicially noted.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid12219664\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 208.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12219664 Information may be laid within 10 years}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 Notwithstanding anything in}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  any o}{\fs24\insrsid12219664 ther Act or Ordinance any infor}{\fs24\insrsid7804898\charrsid7804898 
mation in respect of any offence against this Act may be laid at any time within ten years after the termination of the year in which the offence was committed.}{\fs24\insrsid12219664 
\par }{\fs24\insrsid7804898\charrsid7804898 
\par 209}{\fs24\insrsid13595728 .}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12219664 Penal tax in case of evasion}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 If any taxpayer evades or attempts to evade}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or does any act with intent to}{\fs24\insrsid12219664  evade}{\fs24\insrsid3539305 ,}{\fs24\insrsid12219664  or makes default in the }{
\fs24\insrsid7804898\charrsid7804898 performance of any duty imposed by this Act or any regulations thereunder with intent to evade}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the assessment or paymen}{\fs24\insrsid12219664 
t of any sum which is or may be}{\fs24\insrsid7804898\charrsid7804898 c}{\fs24\insrsid12219664 ome}{\fs24\insrsid7804898\charrsid7804898  chargeable by way of tax (which sum is hereinafter referred to as the deficient tax) the taxpayer shall be}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 able}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  by way of penalty for that offence}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 with additional tax (hereinafter called penal tax) not exceeding an amount equal to treble the amount of the deficient tax.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12219664\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 210.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12219664 Nature of penal tax}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 Subject to the provisions of this Part penal tax shall for all purposes be deemed to be tax of the same nature as the deficient tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and shall be deem
ed to be payable in and for the same year of assessment as the deficient tax.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12219664\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 211.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12219664 Assessment of penal tax}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) The penal tax shall be assessed by the Collector in the same manner}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  so far as may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the deficient tax}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  but separately therefrom.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12219664\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) An assessment of penal tax may be amended from time to time in the same manner as any other assessment.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12219664\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) No assessment of penal tax shall be made or increased at any time after the expiration of 10 years after the year of assessment of the deficient tax.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12219664\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 212.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12219664 Objections to penal tax}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1)}{
\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Any assessment of penal tax shall be subject}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in the same manner as any other assessment of tax}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  to objection on the ground that the person so assessed is not chargeable with penal tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or on the ground that the a
mount so assessed is excessive having regard to the nature and degree of the offence or to the reason for the imposition of the penal tax}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and notwithstanding that the amount so assessed is not in excess of treble the amount of the deficient tax.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12219664\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 213.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12219664 Recovery of penal tax}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 An assessment of penal tax may be made and the tax so assessed shall be recoverable at any time}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 whether before or after the deficient tax has been assessed or has become assessable or payable or has been paid.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12219664\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 214.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12219664 Recovery of penal tax from executors or administrators}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid3485275 
 (1}{\fs24\insrsid1922020 ) Penal tax shall}{\fs24\insrsid7804898\charrsid7804898  be assessable against and recoverable from the executors or administrators of a deceased taxpa}{\fs24\insrsid1922020 y}{\fs24\insrsid7804898\charrsid7804898 er}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  but}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if so assessed}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the amount thereof shall be recoverable only as a debt incurred by the deceased taxpayer in the deceased taxpayer}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s lifetime.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12219664\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) No penal tax shall be recoverable from any person other than the}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 taxpayer or the taxpayer}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s executors or administrators.
\par }{\fs24\insrsid12219664 
\par 215. }{\fs24\ul\insrsid7804898\charrsid12219664 R}{\fs24\ul\insrsid12219664\charrsid12219664 ecovery of penal tax not affecte}{\fs24\ul\insrsid7804898\charrsid12219664 d by conviction of taxpayer}{\fs24\insrsid7804898\charrsid7804898  }{
\fs24\insrsid16000611 -}{\fs24\insrsid3485275  }{\fs24\insrsid7804898\charrsid7804898 
The assessment or recovery of penal tax in respect of any offence shall not be in any manner barred or affected by the fact that the taxpayer has been convicted under thus Act of the same or any other offence; but no person who has paid the penal tax asse
ssed against that person for any offence shall be thereafter convicted of the same offence.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12219664\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 216.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid12219664 Publication of names of tax evaders}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) The Collector shall make public a list of names of}{\fs24\insrsid12219664  }{\fs24\insrsid7804898\charrsid7804898 persons who }{\fs24\insrsid9056226 -}{\fs24\insrsid12219664  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid12219664\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12219664 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 have been convicted under section 206(1)(b) of
 wilfully making any false return}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or of giving false information}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or misleading or attempting to mislead the Collector}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in relation to any matter or thing affecting their own or any other person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s liability to tax; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12219664 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12219664 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 have been convicted under section 206 (1) (f) of aiding}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  abetting or inciting any person to commit any offence referred to in paragraph (a) of this subsection or;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12219664 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12219664 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
have been convicted of any offence under section 167 (1) (a) or (b); or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12219664 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12219664 {\fs24\insrsid7804898\charrsid7804898 (d)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
have been charged with penal tax under section 168 or section 209.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12219664\charrsid7804898 
\par }{\fs24\insrsid12219664 (2) The Collector may omit fr}{\fs24\insrsid7804898\charrsid7804898 om any list published under this section reference to any taxpayer to whom subsection (1) applies if the Collector is satisfied that}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  before any investigation or inquiry has been commenced in respect of the offence or evasion of which the taxpayer was convicted}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the taxpayer voluntarily disclosed to the Collector or to any officer authorised by the Collector complete }{\fs24\insrsid12219664 information and full particulars}{\fs24\insrsid7804898\charrsid7804898  as to the offence or evasion.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid12219664\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) Every list published under this section shall include }{\fs24\insrsid9056226 -}{\fs24\insrsid12219664  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid12219664\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12219664 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the name}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  address and occupation or description of the taxpayer;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12219664 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12219664 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
such particulars of the offence or evasion as the Collector thinks fit;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12219664 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12219664 {\fs24\insrsid7804898\charrsid7804898 (c)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the year or years in which the offence or evasion occurred;

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12219664 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12219664 {\fs24\insrsid7804898\charrsid7804898 (d)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
the amount or estimated amount of the income not disclosed or of the tax evaded;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12219664 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12219664 {\fs24\insrsid7804898\charrsid7804898 (e)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the amount (if any) of the penal tax imposed.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12219664 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) A copy of every list published under this section shall be laid before Parliament.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid12219664\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12219664 {\fs24\ul\insrsid7804898\charrsid7538411 PART XIV
\par GENERAL PROVISIONS}{\fs24\ul\insrsid7804898\charrsid1270202 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid12219664\charrsid7804898 
\par }{\fs24\insrsid12219664 217. }{\fs24\ul\insrsid7804898\charrsid12219664 Keeping of business records}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1)}{\fs24\insrsid16000611  }{
\fs24\insrsid7804898\charrsid7804898 Subject to subsection (2) every person carrying on}{\fs24\insrsid12219664  }{\fs24\insrsid7804898\charrsid7804898 business}{\fs24\insrsid16000611  }{\fs24\insrsid12219664 or receiv}{
\fs24\insrsid7804898\charrsid7804898 ing income other than salary or wages shall .keep sufficient records in the English or Maori}{\fs24\insrsid12219664  }{\fs24\insrsid7804898\charrsid7804898 languag}{\fs24\insrsid12219664 e}{\fs24\insrsid16000611  }{
\fs24\insrsid13793709 to enable }{\fs24\insrsid7804898\charrsid7804898 that person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s assessable income and allowable deductions to be readily ascertained by the}{\fs24\insrsid12219664 
 Collector or any}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 officer authorised by the Collector in that behalf}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and shall retain all such records so kept}{
\fs24\insrsid12219664  }{\fs24\insrsid7804898\charrsid7804898 and all}{\fs24\insrsid16000611  }{\fs24\insrsid12219664 matters rel}{\fs24\insrsid7804898\charrsid7804898 ating to the 
business in existence at the date of the passing of this Act for a period of at least f}{\fs24\insrsid12219664 ive years after }{\fs24\insrsid7804898\charrsid7804898 the completion of the transactions}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  acts}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or op}{\fs24\insrsid4132761 erations to which they relate.
\par 
\par (2) }{\fs24\insrsid7804898\charrsid7804898 This section shall not require the retention of any records }{\fs24\insrsid9056226 -}{\fs24\insrsid4132761  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4132761 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
in respect of which the Collector has notified the taxpayer in writing that retention is not required;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4132761\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4132761 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 of a company which has been wound up and finally dissolved.}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4132761\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) For the purposes of this section the term }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 records}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  includes books of account}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  recording receipts }{\fs24\insrsid4132761 docu}{\fs24\insrsid7804898\charrsid7804898 ments or income or expenditure or purchases or sales}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  and also includes vouchers}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  invoices}{\fs24\insrsid3539305 ,}{\fs24\insrsid4132761  receipts}{\fs24\insrsid3539305 ,}{\fs24\insrsid4132761  and}{
\fs24\insrsid7804898\charrsid7804898  such other documents as are necessary to verify the entries in }{\fs24\insrsid4132761 any such books of account and}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in the case of an agent}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  records of all transactions carried out on behalf of that agent}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s principal.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761\charrsid7804898 
\par }{\fs24\insrsid4132761 (}{\fs24\insrsid7804898\charrsid7804898 4) Every person who fails to comply with this section commits an offence against this Act.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761\charrsid7804898 
\par }{\fs24\insrsid4132761\charrsid4064095 218.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid4132761 Taxpayer identification number}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 A taxpayer identificati}{\fs24\insrsid4132761 on number may be allocated to a}{\fs24\insrsid7804898\charrsid7804898  taxpayer by the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 such number to be used in all taxation matters concerning the taxpayer.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 219.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid4132761 Collector to have power to inspect books and documents}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) Notwithstanding anything in any other Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the Collector or any officer of the Department authorised in that behalf shall at all times have full and free access to all books and documents}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whet}{\fs24\insrsid4132761 
her in the custody or under the}{\fs24\insrsid7804898\charrsid7804898  control of a public officer or a body corporate or any other person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for 
the purpose of inspecting any books and documents which the Collector or officer of the Department considers necessary or relevant for the purpose of collecting any tax or duty which the Collector is authorised to collect}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  or considers likely to provide any information otherwise required for any such purpose}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and may}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  without fee or reward}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  make extracts from or copies of any such books or documents.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 The Collector or any officer of the Department authorised in that behalf}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 may for the purpose of any investigation under this section require the owner or manager of any property or business to give all reasonable assistance in the investigation}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and to answer all proper questions relating to any such investigation either orally}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if the Collector or officer so requires}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in writing}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or by statutory declaration}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and for that purpose may require the owner or manager or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  in the case of a company}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 any officer of the company to attend at the premises with the Collector or officer.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 220.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid4132761 Information to be furnished on request of Collector}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) Every person (including any officer employed in or in connection with any department of the Government or by any public authority}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and any other public officer) shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if required by the Collector or by any officer of the Department authorised in that behalf}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 furnish in writing any information and produce any books and documents which the Collector or officer considers necessary or relevant for any purpose relating to the enforcement of this Act or any other Act administered by the Collector}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and which may be in the knowledge}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  possession}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or control of that person.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Without limiting the foregoing provisions of this section it is hereby declared that the information in writing which may be required under this section shall include lists of shareholders or companies}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  with the amount of capital contributed by and dividends paid to each shareholder}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 copies of balance sheets and of profit and loss accounts}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and other accounts and statements of assets and liabilities of any person.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) The Collector or any officer of the Department authorised in that behalf may require any written information or particulars furnished under this section to be verified by statutory declaration or otherwise.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 221.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid4132761 Inquiry before a Judge of the High Court}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) In any case in which the Collector deems it necessary to hold an inquiry for the purpose of obtaining any information with respect to liability of any person for any tax or duty which the Collector is authorised
 to collect or any other information required for the purposes of the administration or enforcement of this Act or any other Act administered by the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the Collector may apply in writing to a Judge of the High Court to hold an inquiry under this section.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1922020\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) For the purposes of any such inquiry}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Judge may summon}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and examine on oath touching any matter relevant to the subject matter of the }{\fs24\insrsid4132761 inquiry}{\fs24\insrsid3539305 ,}{\fs24\insrsid4132761  all persons whom the }{\fs24\insrsid7804898\charrsid7804898 
Collector or any other interested person requires to be so called and examined.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) The Judge shall have all such jurisdiction and authority touching the}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 summoning and examination of any such person as the Judge would have in respect of a witness in a civil }{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 action within the Judge}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 
s ordinary jurisdiction and the person so summoned and examined shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  subject to this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 have all such rights and be subject to all such liabilities as that person would have and be subject to if the person were such a witness as aforesaid.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) The Collector and every person who is interested in the subject matter of flit inquiry may be represented by a barrister or solicitor}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  with the leave of the Court}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  by any other person who may examine}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 cross}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 examine}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and re}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 examine}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  in accordance with the ordinary practice}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  any person so summoned:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 Provided that every person so summoned may be cross}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 examined by the Collector or by the Collector}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s barrister or solicitor.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (5) Every examination under this section shall take place in Chambers.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (6) The statement of every person so examined shall be taken down in writing}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and signed by that person in the}{\fs24\insrsid4132761 
 presence of the Judge or Registrar of the High Cou}{\fs24\insrsid7804898\charrsid7804898 rt}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and delivered to the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and shall not form part of the records of the Court.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761 
\par }{\fs24\insrsid7804898\charrsid7804898 (7) No person summoned or examined under this section shall be excused from answering any question on the ground that the answer may incriminate that person or render that person liable to any penalty or forfeiture.}
{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (8) No statement made by any such person in answer to any question put to that person shall in criminal proceedings be admissible in evidence against that person}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  except upon a charge of perjury against that person in respect of testimony upon that examination.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761 
\par (}{\fs24\insrsid7804898\charrsid7804898 9) A person summoned under this section may receive such sum on account of travelling expense }{\fs24\insrsid4132761 and}{\fs24\insrsid7804898\charrsid7804898 
 loss of time as the Judge or Registrar of the High Court think}{\fs24\insrsid4132761 s reasonable and orders accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 222.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid4132761 Inquiry by Collector}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) The Collector may}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purpose of obtaining any infor
mation with respect to the liability of any person for any tax or duty which the Collector is authorised to collect or any other information required for the purposes of the administration or enforcement of any Act administ}{\fs24\insrsid4132761 ered}{
\fs24\insrsid7804898\charrsid7804898  by the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  by notice in writing require any person to attend and give evidence before the }{\fs24\insrsid4132761 Collector or }{
\fs24\insrsid7804898\charrsid7804898 before any officer of the Department authorised in that behalf and to produce all books and }{\fs24\insrsid4132761 documents in }{\fs24\insrsid7804898\charrsid7804898 
the custody or under the control of that person which contain or which the Collector or the }{\fs24\insrsid4132761 authorising officer}{\fs24\insrsid7804898\charrsid7804898  considers likely to contain any such information.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4132761\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) The Collector may require any such evidence to be given on oath and either orally or in}{\fs24\insrsid152023  w}{\fs24\insrsid7804898\charrsid7804898 r}{\fs24\insrsid152023 iting or for}{
\fs24\insrsid7804898\charrsid7804898  that purpose the Collector or the officer authorised as aforesaid may administer an oath.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid152023\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) If any person required to give evidence under this section refuses o}{\fs24\insrsid152023 r wilfully neglects to appear before}{\fs24\insrsid7804898\charrsid7804898 
 the Collector or authorised officer or to take an oath as witness or if any person being sworn as a witness at 
any such inquiry refuses or wilfully neglects to answer any question touching the subject matter of the inquiry or to produce to the Collector or authorised officer any such document as aforesaid}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  that person }{\fs24\insrsid152023 shall be}{\fs24\insrsid7804898\charrsid7804898  liable on conviction to a fine not exceeding $500.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid152023\charrsid7804898 
\par }{\fs24\insrsid3485275 (}{\fs24\insrsid7804898\charrsid7804898 4) Every person who wilfully gives false evidence at any inquiry under this section shall be }{\fs24\insrsid152023 guilty }{\fs24\insrsid7804898\charrsid7804898 
within the meaning of the Crimes Act 1969.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid152023\charrsid7804898 
\par }{\fs24\insrsid152023 (5}{\fs24\insrsid7804898\charrsid7804898 ) A person required to attend before the Collector or an authorised officer may receive }{\fs24\insrsid152023 such sum on account}{\fs24\insrsid7804898\charrsid7804898 
 of travelling expenses and loss of time as the Collector thinks reasonable and orders}{\fs24\insrsid152023  accordingly.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid152023\charrsid7804898 
\par }{\fs24\insrsid152023 223. }{\fs24\ul\insrsid152023\charrsid152023 Offences}{\fs24\insrsid152023  }{\fs24\insrsid9056226 -}{\fs24\insrsid152023  (1) }{\fs24\insrsid7804898\charrsid7804898 Every person commits an offence who}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  in relation to sections 219 to 222 }{\fs24\insrsid9056226 -}{\fs24\insrsid152023 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1922020 {\fs24\insrsid152023\charrsid152023 (a}{\fs24\insrsid152023 ) }{\fs24\insrsid7804898\charrsid7804898 acts in contravention of or}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  without lawful justification or excuse}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid152023 fails}{\fs24\insrsid7804898\charrsid7804898 
 to comply in any respect with any provision of any of those sections or any requirement imposed thereunder;}{\fs24\insrsid152023\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9056226 {\fs24\insrsid9056226 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid152023 {\fs24\insrsid152023 (b) }{\fs24\insrsid7804898\charrsid7804898 wilfully deceives or attempts to deceive the Collector or any officer of the Department in the e
xercise of any powers or functions under any of}{\fs24\insrsid152023  }{\fs24\insrsid7804898\charrsid7804898 those sections;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid152023\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid152023 {\fs24\insrsid152023 (c) }{\fs24\insrsid7804898\charrsid7804898 with intent to deceive}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 makes any false or misleading statement or any material omission in any information given to the Collector or any officer of the Department for the purposes of any of those sections;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid152023\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid152023 {\fs24\insrsid7804898\charrsid7804898 (d)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 resists}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  obstructs}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or deceives any person who is exercising or attempting to exercise any power or function under any of those sections.}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid152023\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Every person who commits an offence under subsection (1) for which no other penalty is prescribe}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
shall be liable on conviction to a fine not exceeding $1000.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid152023\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 224.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid152023 Employers to make returns as to employees}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 Every person shall from time to t}{\fs24\insrsid152023 im}{\fs24\insrsid7804898\charrsid7804898 e}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as}{\fs24\insrsid152023  }{\fs24\insrsid7804898\charrsid7804898 required }{
\fs24\insrsid152023 by the}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  make a return of all persons employed by that person during any year}{\fs24\insrsid3539305 ,
}{\fs24\insrsid7804898\charrsid7804898  and of all}{\fs24\insrsid152023  salaries or}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 allowances and other emoluments received during that year by each person so employed.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid152023 
\par 225. }{\fs24\ul\insrsid7804898\charrsid152023 Return of interest paid on deposits}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  Every bank}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  local or public authority}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or other company or p}{\fs24\insrsid152023 erson who in }{\fs24\insrsid7804898\charrsid7804898 
the course of business holds money by way of deposi}{\fs24\insrsid8483861 t and pays interest thereon shall}{\fs24\insrsid7804898\charrsid7804898  from}{\fs24\insrsid152023  }{\fs24\insrsid7804898\charrsid7804898 time }{\fs24\insrsid152023 to time as}{
\fs24\insrsid16000611  }{\fs24\insrsid152023 r}{\fs24\insrsid7804898\charrsid7804898 equired by the Collector}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  make a return of all interest so paid during the year or other period to w}{
\fs24\insrsid152023 hom the}{\fs24\insrsid16000611  }{\fs24\insrsid152023 re}{\fs24\insrsid7804898\charrsid7804898 quisition of the Collector relates}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  together with the names}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  addresses}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and occupations of the persons to whom such interest has been paid.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid152023\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 226.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid152023 Returns as to debentures and interest thereon}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  Every company or local or public authority shall from time to time}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as required by the Collector}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  make }{\fs24\insrsid152023 a return giving such particulars}{\fs24\insrsid7804898\charrsid7804898  as the Collector requires relative to debentures issued by that company or local or public authority}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the holders thereof}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and the interest paid or payable thereon.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid152023\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 227.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid152023 Power to extend time}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 Notwithstanding anything elsewhere in this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  where any person within the Cook Islands is residing temporarily or permanently on some other island other than the island of Rarotonga}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and by reason of a lack of or a delay in air and sea communication between that island and the island of Rarotonga}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 is unable to assert the person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s rights or to fulfil the person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s obligations under this Act within the proper time}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  then the Collector shall have power to grant that person such further extension or extensions of time as the Collector may deem necessary.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 
\par 228.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid152023 Annual Report}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) The C
ollector shall as soon as practicable after 31 December in each year furnish to the Minister a report on the administration of this A}{\fs24\insrsid152023 ct for the year ending on that date.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid152023\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 A copy of the report shall be laid before Parliament within 28 days after }{\fs24\insrsid4998275 it h}{\fs24\insrsid7804898\charrsid7804898 as 
been furnished to the Minister if Parliament is then in session and}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if not}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 shall be laid before Parliament within 28 days after the commencement of the next ensuing session.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid152023\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 229.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid4998275 Regulations}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) The Queen}{
\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s Representative may from time to time}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  by Order in Executive Council}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 make all such regulations as the Queen}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s Representative may deem necessary or expedient for giving effect to the provisions of this Act and for the due administration thereof.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid1208883 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Without limiting the general power to make regulations conferred by subsection (1)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 it is hereby declared that regulations may be made under this section for all or any of the following purposes:}{\fs24\insrsid4998275 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4998275 {\fs24\insrsid4998275 (a) }{\fs24\insrsid7804898\charrsid7804898 declaring any specified payment or payments of any specified class }{\fs24\insrsid9056226 -}{
\fs24\insrsid4998275  }{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4998275 {\fs24\insrsid4998275\charrsid4998275 (i}{\fs24\insrsid4998275 ) }{\fs24\insrsid7804898\charrsid7804898 to be included in or excluded from the definition of the term }{
\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 extra emolument}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  in section 2; or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4998275 {\fs24\insrsid4998275\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4998275 {\fs24\insrsid7804898\charrsid7804898 (ii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 to be included in or excluded from the definition of the term 
}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 salary or wages}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  in section 2; or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4998275 {\fs24\insrsid7804898\charrsid7804898 (iii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 to be a withholding payment or payments}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or not to be a withholding payment or payments}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  for the purposes of Part VII;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4998275 {\fs24\insrsid4998275\charrsid4082320 (b)}{\fs24\insrsid4998275  }{\fs24\insrsid7804898\charrsid7804898 
prescribing the amounts of the tax deductions to be made from withholding payments or from any specified withholding payment or from withholding payments of any specified class;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1922020 {\fs24\insrsid1922020\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4998275 {\fs24\insrsid4998275 (c) }{\fs24\insrsid7804898\charrsid7804898 providing}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 in relation to any specified withholding payment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or withholding payments of any specified class}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or withholding payments not exceeding any specified amount}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  that}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  subject to any provisions of the regulations}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the amount of income tax
 for which the person receiving the payment or payments is liable in respect of the payment or payments shall be determined exclusively and finally by the total amount of the tax deductions required under Part IX to be made from the payment; or}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4998275 {\fs24\insrsid4998275 (d) }{\fs24\insrsid7804898\charrsid7804898 providing that a tax deduction may be made from a withholding payment}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  notwithstanding that the payment may be protected against assignment;}{\fs24\insrsid4998275  or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4998275 {\fs24\insrsid4998275 (e) }{\fs24\insrsid7804898\charrsid7804898 providing that a tax deduction may be made from the gross}{\fs24\insrsid16000611  }{\fs24\insrsid4998275 
amount}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 of a}{\fs24\insrsid4998275  }{\fs24\insrsid7804898\charrsid7804898 withholding payment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether or n}{\fs24\insrsid4998275 
ot it consists wholly or partly}{\fs24\insrsid16000611  }{\fs24\insrsid4998275 of inco}{\fs24\insrsid7804898\charrsid7804898 me}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 or from so much of a withholding payment as remains after the subtraction therefrom of any part thereof regarded as expenditure incurred }{\fs24\insrsid4998275 in the }{\fs24\insrsid7804898\charrsid7804898 production of the payment;}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4998275 {\fs24\insrsid4998275 (f) }{\fs24\insrsid7804898\charrsid7804898 
providing that the Collector may determine what amount or proportion of any specified withholding payment or withholding payments of any specified class shall be regarded as expenditure incurr}{\fs24\insrsid4998275 ed in the production}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid4998275 of}{\fs24\insrsid7804898\charrsid7804898  the payment or payments}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and for the det
ermination of the Collector to be final and conclusive}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  subject to any revocation or varia}{\fs24\insrsid4998275 tion thereof by the Collector;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1922020 {\fs24\insrsid4998275 (g) }{\fs24\insrsid7804898\charrsid7804898 providing that a tax deduction may be made from a withholding payment}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  whether the amount of the deduction relates exclusively to the income tax}{\fs24\insrsid4998275  }{\fs24\insrsid7804898\charrsid7804898 
payable by the person receiving the payment or relates partly to that income tax and partly to income tax payable by any employee or subcontractor of that person; and providing in the latter case for that person to recover from the employee 
or subcontractor a part of the tax deduction and to retain that part but otherwise to comply with the provisions of Part IX in respect of any tax deduction made by that person from any payment to the employee or subcontractor;}{\fs24\insrsid4998275 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1208883 {\fs24\insrsid1208883\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4998275 {\fs24\insrsid4998275 (h}{\fs24\insrsid7804898\charrsid7804898 )}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 providing that the regul
ations or any of them shall not apply in respect of payments made to any specified person}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  or to persons of any specified class}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 to whom the Collector gives notice to that effect.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) All regulations made under this section shall be laid before Parliament within 28 days after the making thereof}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  if Parliament is then in session}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and if not}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall be laid before the Parliament within 28 days after the commencement of the next ensuing session.}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid4998275\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 230.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid4998275 Application of Act}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 Except as otherwise provided herein}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  this Act shall apply with respect to the tax for the income year commencing on 1 January 1997 and for every subsequent year.
\par }{\fs24\insrsid4998275 
\par }{\fs24\insrsid7804898\charrsid7804898 231.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid4998275 Repeals and savings}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) The enactments and any sections enactments specified in the Fourth Schedule are hereby repealed and amended as stated in that Schedule.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4998275\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Without limiting the provisions of the Acts Interpretation Act 1924}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 it is hereby declared that the repeal of any provision by this Act shall not affect any document made or anything whatsoever done under the provision so repealed or under any corresponding former provision and every such document or thing}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  so far as it is subsisting or in force at the time of the repeal and could have been made or done under this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 shall continue and have effect as if it had been made or done under the corresponding provision of this Act and as if that provision had been in force when the document was made or the thing was done.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4998275\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) For all purposes whatsoever in respect of any tax or duty which at the coming into force of this Act has been alr
eady assessed or paid or is still assessable or payable in or for the year ending with 31 December 1996 or in or for any previous year}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 in accordance with the provisions of any enactment hereby repealed or regulation hereby revoked}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  that enactment or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as t
he case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  that regulation}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and all the provisions thereof}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 including its penal provisions}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and other acts of authority originating thereunder}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  shall}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  notwithstanding the repeal or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  revocation thereof}{\fs24\insrsid3539305 ,
}{\fs24\insrsid7804898\charrsid7804898  be deemed to remain in full force and effect; and all proceedings under any such enactment or regulation}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 including proceedings for the recovery of any fine or penalty in respect of any offence committed}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  whether before or after the commencement of this Act}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  may be instituted or continued accordingly as if the enactment concerned had not been repealed or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  that regulation had not been revoked.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4998275\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (4) All proceedings in respect of offences }{\fs24\insrsid4998275 committed or alleged to be comm}{\fs24\insrsid7804898\charrsid7804898 itted before the commencement of this Act against 
any enactment hereby repealed or regulation hereby revoked may be instituted or continued as if this Act had not been passed.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4998275\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4998275 {\b\fs24\ul\insrsid7804898\charrsid16004586 PART XV
\par TERMINATING PROVISIONS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275\charrsid15938512 
\par }{\fs24\insrsid7804898\charrsid7804898 232.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid4998275 Provisions continuing to apply as amended}{\fs24\insrsid7804898\charrsid3485275  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 The following provisions of the Income Tax Act 1972 shall apply in respect of the income year ending 31 December 1997 (but not in respect of any subsequent income year)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 notwithstanding the coming into force of this Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  but with the amounts referred to in those provisions in}{\fs24\insrsid4998275  all cases being divided by two }{\fs24\insrsid9056226 -}{
\fs24\insrsid4998275  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid4998275\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4998275 {\fs24\insrsid7804898\charrsid7804898 s.74A}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
relating to special exemptions for gifts of money to charitable organisations;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4998275 {\fs24\insrsid7804898\charrsid7804898 s.44}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 relating to rebates for dependant spouses;}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4998275 {\fs24\insrsid7804898\charrsid7804898 s.45}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 relating to rebates for other dependants;}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4998275 {\fs24\insrsid7804898\charrsid7804898 s.46}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 relating to special exemption fo}{\fs24\insrsid1922020 
r life insurance contributions;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1922020 {\fs24\insrsid1922020 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4998275 {\fs24\insrsid7804898\charrsid7804898 s.46A relating to special exemption for dependants of taxpayer.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 233.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid4998275 Section 47 Income Tax Act 1972}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 Section 47 of the Income Tax Act 1972 shall apply in respect of the income year ending 31 December 1997 (but not in respect of any subsequent income year) notwithstanding the coming into force of this Act.
\par }{\fs24\insrsid4998275 
\par }{\fs24\insrsid7804898\charrsid7804898 234.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid4998275 Rebate in respect of low income earners}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 (1) Where in the income year ending 31 December 1997 a taxpayer has an assessable income of $2}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 500 or less}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  there shall be
 allowed from the income tax payable}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a rebate equal to the amount of such income tax.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1922020\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (2) Where in any income year a taxpayer has an assessable income greater than $2}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 500 }{\fs24\insrsid1922020 and less than}{
\fs24\insrsid7804898\charrsid7804898  $2}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 750 there shall be allowed from the income tax payable a rebate of $250 diminished by $0.78 for each complete dollar of taxable income which exceeds $2}
{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 500.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4998275\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 (3) The provisions of this section shall not apply to }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid4998275 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4998275 {\fs24\insrsid7804898\charrsid7804898 (a) an absentee; or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4998275 {\fs24\insrsid7804898\charrsid7804898 (b) any company}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  body corporate or trust.}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4998275 {\fs24\insrsid5252509 _________________________}{\fs24\insrsid4998275\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid533517 {\fs24\insrsid533517 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2905439 {\fs24\insrsid7804898\charrsid7804898 This Act is administered by the Revenue Management Division
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4998275 {\b\fs24\ul\insrsid4998275\charrsid6494861 FIRST }{\b\fs24\ul\insrsid7804898\charrsid6494861 SCHEDULE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1208883 {\fs24\ul\insrsid1208883\charrsid2905439 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4998275 {\b\fs24\ul\insrsid4998275\charrsid6494861 PART A
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1208883 {\fs24\ul\insrsid4998275\charrsid2905439 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4998275 {\fs24\ul\insrsid4998275 Basic Rates of Income Tax and Bonus
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1208883 {\fs24\ul\insrsid4998275 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4998275 {\fs24\ul\insrsid4998275 Issue Tax
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1208883 {\fs24\ul\insrsid4998275 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4998275 {\fs24\insrsid4998275\charrsid3485275 1. }{\fs24\ul\insrsid7804898\charrsid4998275 Interpretation }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4998275\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 For the purposes of clauses 2 to 5 of this Part of this Schedule }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 taxable income}{
\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898  means income on which income tax is payable.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4998275\charrsid7804898 
\par }{\fs24\insrsid4998275 2. }{\fs24\ul\insrsid7804898\charrsid4998275 Overseas insurance companies}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid9056226 -}{\fs24\insrsid4998275  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid4998275\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 On all income assessable to an overseas insurance company under sections 74 and 140 the basic rate of income tax for every $1 of that income shall be 3c.}{\fs24\insrsid4998275\charrsid7804898 
\par }{\fs24\insrsid3485275 
\par }{\fs24\insrsid4998275 3. }{\fs24\ul\insrsid7804898\charrsid4998275 Companies}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid9056226 -}{\fs24\insrsid4998275  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid4998275\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 The basic rate of tax on all income assessable to a company (not being income included in any other clause of this }{\fs24\insrsid4998275 Part of this Schedule) shall be }{\fs24\insrsid9056226 -}{
\fs24\insrsid4998275  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid4998275\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4998275 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 in respect of the income year commencing on 1 January 1997 }{
\fs24\insrsid16000611 -}{\fs24\insrsid4998275  }{\fs24\insrsid7804898\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4998275 {\fs24\insrsid7804898\charrsid7804898 (i)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 in the case of a company that is d
eemed to be resident in the Cook Islands within the meaning of Part V}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a rate of 20c for every $1 of that income:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4998275 {\fs24\insrsid7804898\charrsid7804898 (ii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
in the case of a company that is not deemed to be resident in the Cook Islands within the meaning of Part V}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  a rate of 24c for every $1 of that income.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4998275 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
in respect of each subsequent income year a rate of 20c for every $1 of that income.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275\charrsid7804898 
\par }{\fs24\insrsid4998275 4. }{\fs24\ul\insrsid4998275\charrsid4998275 Natural Persons Resident in the Cook Islands}{\fs24\insrsid1928813  -}{\fs24\insrsid4998275 
\par 
\par In the case of any taxpayer who is an individual natural person resident in the Cook Islands (not merely acting as a trustee)}{\fs24\insrsid3539305 ,}{\fs24\insrsid4998275  the basic rate of tax for every $1 of taxable income shall be:
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12320846 {\fs24\insrsid4998275\charrsid4998275 (a}{\fs24\insrsid4998275 
) in respect of the income year commencing on 1 January 1997 the effective rate of tax ascertained by calculating tax on that taxable income from all sources in accordance with the following formula:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4998275 {\fs24\insrsid4998275 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4998275 {\fs24\insrsid4998275\charrsid7804898 (a + b)/2
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4998275 {\fs24\insrsid4998275 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3485275 {\fs24\insrsid4998275\charrsid7804898 where:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3485275 {\fs24\insrsid4998275 
\par }\trowd \irow0\irowband0\ts15\trgaph108\trleft1332\trftsWidth3\trwWidth9753\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl 
\clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth918\clshdrawnil \cellx2250\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth8835\clshdrawnil \cellx11085\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid3485275\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid10308740 a}{\fs24\insrsid3505963 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid3505963\yts15 {\fs24\insrsid3505963\charrsid7804898 is}{\fs24\insrsid3505963  }{\fs24\insrsid3505963\charrsid7804898 the effective rate of tax calculated by aggregating the tax in respect}{
\fs24\insrsid3505963  }{\fs24\insrsid3505963\charrsid7804898 of each source of income calculated in accordance with the rates of tax specified in Part B of this Schedule and applied as if the taxpayer}{\fs24\insrsid3505963 '}{
\fs24\insrsid3505963\charrsid7804898 s income from each source were the only source of income of the taxpayer}{\fs24\insrsid3505963 ,}{\fs24\insrsid3505963\charrsid7804898  and dividing the aggregate of the tax so c
alculated by the number of dollars included in that taxable income; and}{\fs24\insrsid3505963 
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid3485275\yts15 {\fs24\insrsid3505963 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid3505963 \trowd \irow0\irowband0
\ts15\trgaph108\trleft1332\trftsWidth3\trwWidth9753\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth918\clshdrawnil \cellx2250\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth8835\clshdrawnil \cellx11085\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid3485275\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid10308740 b}{\fs24\insrsid3505963 \cell }{\fs24\insrsid3505963\charrsid7804898 
is the effective rate of tax ascertained by calculating tax on that taxable income in accordance with the rates of tax specified in Part C of this Schedule and dividing the tax so calculated by the number of dollars included in that taxable income.}{
\fs24\insrsid3505963 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid3505963 \trowd \irow1\irowband1\lastrow 
\ts15\trgaph108\trleft1332\trftsWidth3\trwWidth9753\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth918\clshdrawnil \cellx2250\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth8835\clshdrawnil \cellx11085\row }\pard 
\ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12320846 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 in respect of each subsequent income year}{\fs24\insrsid3539305 
,}{\fs24\insrsid7804898\charrsid7804898  the effective rate of tax ascertained by calculating tax on that income in accordance with the rates of tax specified in Part C of this Sc
hedule and dividing the tax so calculated by the numbers of dollars included in that taxable income.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275\charrsid7804898 
\par }{\fs24\insrsid4998275 5. }{\fs24\ul\insrsid7804898\charrsid4998275 Other taxpayers}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4998275\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 In the case of all taxpayers other than those dealt with under clauses 2 to 4 of this Schedule}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the basic rate of tax for every $1 of taxable income shall be:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4998275 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12320846 {\fs24\insrsid4998275\charrsid4998275 (a}{\fs24\insrsid4998275 
) in respect of the income year commencing on 1 January 1997 the effective rate of tax ascertained by calculating tax on that taxable income from all sources in accordance with the following formula:}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4998275 {\fs24\insrsid4998275 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4998275 {\fs24\insrsid13918276 (a + b)}{\fs24\insrsid4998275 /2
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4998275 {\fs24\insrsid4998275 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3485275 {\fs24\insrsid4998275 where:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3485275 {\fs24\insrsid4998275 
\par }\trowd \irow0\irowband0\ts15\trgaph108\trleft1332\trftsWidth3\trwWidth9753\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl 
\clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx1800\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth9285\clshdrawnil \cellx11085\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid3485275\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1928813 a\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1928813\yts15 {
\fs24\insrsid1928813 is the effective rate of tax calculated in }{\fs24\insrsid1928813\charrsid7804898 
accordance with the rates of tax specified in Part B of this Schedule and dividing the tax so calculated by the number of dollars included in that taxable income; and}{\fs24\insrsid1928813 
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid3485275\yts15 {\fs24\insrsid1928813 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1928813 \trowd \irow0\irowband0
\ts15\trgaph108\trleft1332\trftsWidth3\trwWidth9753\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx1800\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth9285\clshdrawnil \cellx11085\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid3485275\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1928813 b\cell }{\fs24\insrsid1928813\charrsid7804898 
is the effective rate of tax ascertained by calculating tax on that taxable income in accordance with the rates of tax specified in Part C of this Schedule and dividing the tax so calculated by the number of dollars included in that taxable income.}{
\fs24\insrsid1928813 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1928813 \trowd \irow1\irowband1\lastrow 
\ts15\trgaph108\trleft1332\trftsWidth3\trwWidth9753\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx1800\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth9285\clshdrawnil \cellx11085\row }\pard 
\ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3485275 {\fs24\insrsid1928813 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12320846 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 in respect of each subsequent income year}{\fs24\insrsid3539305 
,}{\fs24\insrsid7804898\charrsid7804898  the effective rate of tax ascertained by calculating tax on that income in accordance with the rates of tax specified in Part C of this Schedule and dividing the tax so calculated by the number of dollars included
 in that taxable income.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4998275\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4998275 {\b\fs24\insrsid4998275\charrsid3539305 PART B
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1208883 {\b\fs24\ul\insrsid4998275 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4998275 {\fs24\ul\insrsid4998275 Rates referred to in clauses 4 and 5 of Part A
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1208883 {\fs24\ul\insrsid10551842\charrsid4998275 
\par }\trowd \irow0\irowband0\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1338\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836
\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1320\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1460\clshdrawnil \cellx5162\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth1332\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrs\brdrw10 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1367\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\pard\plain \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1919259\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid11997319 Taxable
\par 
\par Income Range}{\fs18\insrsid11997319\charrsid10551842 \cell }{\fs18\insrsid11997319 Rate
\par 
\par %}{\fs18\insrsid11997319\charrsid10551842 \cell }{\fs18\insrsid11997319 Taxable
\par 
\par Income Range}{\fs18\insrsid11997319\charrsid11997319 \cell Rate}{\fs18\insrsid11997319 
\par 
\par %}{\fs18\insrsid11997319\charrsid11997319 \cell }{\fs18\insrsid11997319 Taxable
\par 
\par Income Range}{\fs18\insrsid11997319\charrsid11997319 \cell }{\fs18\insrsid11997319 Rate
\par 
\par %}{\fs18\insrsid11997319\charrsid11997319 \cell }{\fs18\insrsid11997319 Taxable
\par 
\par Income Range}{\fs18\insrsid11997319\charrsid11997319 \cell }{\fs18\insrsid11997319 Rate
\par 
\par %}{\fs18\insrsid11997319\charrsid11997319 \cell }{\fs18\insrsid11997319 Taxable
\par 
\par Income Range}{\fs18\insrsid11997319\charrsid11997319 \cell }{\fs18\insrsid11997319 Rate
\par 
\par %}{\fs18\insrsid11997319\charrsid11997319 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow0\irowband0
\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1338\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836
\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1320\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1460\clshdrawnil \cellx5162\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth1332\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrs\brdrw10 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1367\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\trowd \irow1\irowband1\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone 
\clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrs\brdrw10 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427
\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 
\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid11997319\charrsid11997319 0}{\fs18\insrsid10551842\charrsid11997319 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11997319\yts15 {
\fs18\insrsid11997319\charrsid11997319 4000}{\fs18\insrsid10551842\charrsid11997319 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13575904\yts15 {\fs18\insrsid11997319\charrsid11997319 7.0}{
\fs18\insrsid10551842\charrsid11997319 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid11997319\charrsid11997319 6227}{\fs18\insrsid10551842\charrsid11997319 \cell }{\fs18\insrsid11997319 6272}{
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\fs18\insrsid10551842\charrsid11997319 \cell }{\fs18\insrsid11997319 31.}{\fs18\insrsid13575904 4}{\fs18\insrsid13575904\charrsid11997319 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow1\irowband1\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv
\brdrs\brdrw10 \trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\trowd \irow2\irowband2
\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid11997319 4001}{
\fs18\insrsid11997319\charrsid11997319 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid11997319 4030}{\fs18\insrsid11997319\charrsid11997319 \cell }{\fs18\insrsid11997319 7.1}{
\fs18\insrsid11997319\charrsid11997319 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid11997319 6273}{\fs18\insrsid11997319\charrsid11997319 \cell }{\fs18\insrsid11997319 6318\cell 13.2\cell 9635\cell 9706\cell 
19.3\cell 15004\cell 15114\cell 25.4\cell 23166\cell 23332\cell 31.5}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {
\fs24\insrsid16608964 \trowd \irow2\irowband2\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4031\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid13575904 4060\cell 7.2\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 6319}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid16348802 6364}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 13.3}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 97097}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 9778}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 
19.4}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 15115}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 15225}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 25.5}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 23333}{
\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 23499}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 31.6}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow3\irowband3\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv
\brdrs\brdrw10 \trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4061
\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4090}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 7.3}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 6365}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 6410}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 13.4}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 9779}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 9850}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 19.5}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 15226}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 
15336}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 25.6}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 23500}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 23666}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 31.7}{
\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow4\irowband4\ts15\trgaph108\trleft-108\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4091\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4120}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 7.4}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 6411}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 6456}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 13.5}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 9851}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 9922}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 19.6}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 15337}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 
15447}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 25.7}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 23667}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 23833}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 31.8}{
\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow5\irowband5\ts15\trgaph108\trleft-108\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4121\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4150}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 7.5}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 6457}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 6502}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 13.6}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 9923}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 9994}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 19.7}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 15448}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 
15558}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 25.8}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 23834}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 24000}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 31.9}{
\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow6\irowband6\ts15\trgaph108\trleft-108\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4151\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4180}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 7.6}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 6503}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 6552}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 13.7}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 9995}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 10066}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 19.8}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 15559}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 
15669}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 25.9}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 24001}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 24181}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 32.0}{
\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow7\irowband7\ts15\trgaph108\trleft-108\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4181\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4210}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 7.7}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 6553}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 6602}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 13.8}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 10067}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 10138}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 19.9}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 15670}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 15780}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 26.0}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 24182}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 24362}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
32.1}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow8\irowband8\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4211\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4240}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 7.8}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 6603}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 6652}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 13.9}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 10139}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 10210}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 20.0}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 15781}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 15891}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 26.1}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 24363}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 24544}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
32.2}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow9\irowband9\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4241\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4270}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 7.9}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 6653}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 6702}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 14.0}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 10211}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 10282}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 20.1}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 15892}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 16002}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 26.2}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 24545}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 24726}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
32.3}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow10\irowband10\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4271\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4300}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 8.0}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 6703}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 6752}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 14.1}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 10283}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 10354}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 20.2}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 16003}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 16122}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 26.3}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 24727}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 24908}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
32.4}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow11\irowband11\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4301\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4335}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 8.1}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 6753}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 6802}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 14.2}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 10355}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 10426}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 20.3}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 16123}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 16242}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 26.4}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 24909}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 25090}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
32.5}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow12\irowband12\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4336\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4370}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 8.2}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 6803}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 6852}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 14.3}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 10427}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 10498}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 20.4}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 16243}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 16362}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 26.5}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 25091}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 25272}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
32.6}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow13\irowband13\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4371\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4405}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 8.3}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7853}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 6902}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 14.4}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 10499}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 10582}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 20.5}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 16363}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 16482}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 26.6}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 25273}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 25454}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
32.7}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow14\irowband14\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4406\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4440}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 8.4}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 6903}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 6952}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 14.5}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 10583}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 10666}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 20.6}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 16483}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 16602}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 26.7}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 25455}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 25636}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
32.8}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow15\irowband15\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4441\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4475}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 8.5}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 6953}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7002}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 14.6}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 10667}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 10750}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 20.7}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 16603}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 16722}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 26.8}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 25637}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 25818}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
32.9}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow16\irowband16\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4476\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4510}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 8.6}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7003}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7052}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 14.7}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 10751}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 10834}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 20.8}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 16723}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 16842}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 26.9}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 25819}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 26000}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
33.0}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow17\irowband17\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4511\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4545}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 8.7}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7053}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7102}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 14.8}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 10835}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 10918}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 20.9}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 16843}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 16962}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 27.0}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 26001}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 26200}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
33.1}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow18\irowband18\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4546\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4580}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 8.8}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7103}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7152}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 14.9}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 10919}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 11002}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 21.0}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 16963}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 17082}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 27.1}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 26201}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 26400}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
33.2}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow19\irowband19\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4581\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4615}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 8.9}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7153}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7202}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 15.0}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 11003}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 11086}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 21.1}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 17083}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 17202}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 27.2}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 26401}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 26600}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
33.3}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow20\irowband20\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4616\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4650}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 9.0}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7203}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7252}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 15.1}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 11087}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 11170}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 21.2}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 17203}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 17322}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 27.3}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 26601}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 26800}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
33.4}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow21\irowband21\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4651\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4685}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 9.1}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7253}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7302}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 15.2}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 11171}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 11254}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 21.3}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 17323}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 17442}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 27.4}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 26801}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 27000}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
33.5}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow22\irowband22\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4686\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4720}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 9.2}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7303}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7352}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 15.3}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 11255}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 11338}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 21.4}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 17443}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 17562}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 27.5}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 27001}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 27200}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
33.6}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow23\irowband23\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4721\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4755}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 9.3}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7353}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7402}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 15.4}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 11339}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 11422}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 21.5}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 17563}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 17682}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 27.6}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 27201}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 27400}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
33.7}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow24\irowband24\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4756\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4790}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 9.4}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7403}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7452}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 15.5}{\fs18\insrsid13575904 \cell }{
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\fs18\insrsid2961689 17802}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 27.7}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 27401}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 27600}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
33.8}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid16608964 \trowd \irow25\irowband25\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil 
\cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\trowd \irow26\irowband26\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 
\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid13575904 4791\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4825}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid12937248 9.5}{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7453}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7502}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 15.6}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 11507}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 11590}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 21.7}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid15074284 17803}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 17922}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 27.8}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 27601}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
27800}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 33.9}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {
\fs24\insrsid16608964 \trowd \irow26\irowband26\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\trowd \irow27\irowband27\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb
\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone 
\clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrs\brdrw10 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil 
\cellx2427\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt
\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl
\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087
\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 
\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 4826}{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4860}{\fs18\insrsid13575904 
\cell }{\fs18\insrsid12937248 9.6}{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7503}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7552}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 15.7}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 11591}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 11674}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 21.8}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid15074284 17923}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 18042}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 27.9}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 27801}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
28000}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 34.0}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {
\fs24\insrsid4478648 \trowd \irow27\irowband27\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone 
\clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrs\brdrw10 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil 
\cellx2427\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt
\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl
\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087
\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\trowd \irow28\irowband28\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 
\trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 4861}{
\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4895}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 9.7}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7553}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7602}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 15.8}{\fs18\insrsid13575904 \cell }{
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\fs18\insrsid2961689 18162}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 28.0}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 28001}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 28200}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
34.1}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow28\irowband28\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 4896}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4930}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 9.8}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7603}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7652}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 15.9}{\fs18\insrsid13575904 \cell }{
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\fs18\insrsid2961689 18282}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 28.1}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 28201}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 28400}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
34.2}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow29\irowband29\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 4931}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 4965}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 9.9}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7653}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7702}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 16.0}{\fs18\insrsid13575904 \cell }{
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\fs18\insrsid2961689 18425}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 28.2}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 28401}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 28600}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
34.3}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow30\irowband30\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 4966}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5000}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 10.0}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7703}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7752}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 16.1}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 11927}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 12010}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 22.2}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 18426}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid2961689 18568}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 28.3}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 28601}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 28800}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
34.4}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow31\irowband31\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5001}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5035}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 10.1}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7753}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7802}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 16.2}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 12011}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 12094}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 22.3}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 18569}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 
18711}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 28.4}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 28801}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 29000}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 34.5}{
\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow32\irowband32\ts15\trgaph108\trleft-108\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5036}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5070}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 10.2}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7803}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7852}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 16.3}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 12095}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 12178}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 22.4}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 18172}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 
18854}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 28.5}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 29001}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 29200}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 34.6}{
\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow33\irowband33\ts15\trgaph108\trleft-108\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5071}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5105}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 10.3}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7853}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7902}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 16.4}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 12179}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 12262}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 22.5}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 18855}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 
18997}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 28.6}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 29201}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 29400}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 34.7}{
\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow34\irowband34\ts15\trgaph108\trleft-108\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5106}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5140}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 10.4}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7903}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 7952}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 16.5}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 12263}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 12346}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 22.6}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 18998}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 
19140}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 28.7}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 29401}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 29600}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 34.8}{
\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow35\irowband35\ts15\trgaph108\trleft-108\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5141}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5175}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 10.5}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 7953}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 8002}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 16.5}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 12347}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 12430}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 22.7}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 19141}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 
19283}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 28.8}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 29601}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 29800}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 34.9}{
\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow36\irowband36\ts15\trgaph108\trleft-108\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5176}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5210}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 10.6}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 8003}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 8064}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 16.7}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 12431}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 12514}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 22.8}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 19284}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 
19426}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 28.9}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 29801}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 30000}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 35.0}{
\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow37\irowband37\ts15\trgaph108\trleft-108\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5211}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5245}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 10.7}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 8065}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 8126}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 16.8}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 12515}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 12604}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 22.9}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 19427}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 
19569}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 29.0}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 30001}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 30250}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 35.1}{
\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow38\irowband38\ts15\trgaph108\trleft-108\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5246}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5280}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 10.8}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 8127}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 8188}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 16.9}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 12605}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 12694}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 23.0}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 19570}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 
19712}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 29.1}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 30251}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 30500}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 35.2}{
\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow39\irowband39\ts15\trgaph108\trleft-108\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5281}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5315}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 10.9}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 8189}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 8250}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 17.0}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 12695}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14512691 127}{\fs18\insrsid15074284 8}{\fs18\insrsid14512691 4}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 23.1}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 19713}{
\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 19855}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 29.2}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 30501}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 30750}{\fs18\insrsid13575904 
\cell }{\fs18\insrsid1648752 35.3}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow40\irowband40
\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5316}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5350}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 11.0}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 8251}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 8312}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 17.1}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 12785}{\fs18\insrsid13575904 \cell }{\fs18\insrsid5902228 12}{\fs18\insrsid15074284 87}{\fs18\insrsid5902228 4}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 23.2}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 19856}{
\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 19998}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 29.3}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 30751}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 31000}{\fs18\insrsid13575904 
\cell }{\fs18\insrsid1648752 35.4}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow41\irowband41
\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5351}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5385}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 11.1}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 8313}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 8374}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 17.2}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 12875}{\fs18\insrsid13575904 \cell }{\fs18\insrsid5902228 1}{\fs18\insrsid15074284 2964}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 23.3}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 19999}{\fs18\insrsid13575904 \cell 
}{\fs18\insrsid2961689 20148}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 29.4}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 31001}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 31250}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
35.5}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow42\irowband42\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5386}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 6420}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 11.2}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 8375}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 8436}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 17.3}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 12965}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 13054}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 23.4}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 20149}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 
20298}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 29.5}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 31251}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 31500}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 35.6}{
\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow43\irowband43\ts15\trgaph108\trleft-108\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5421}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5455}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 11.3}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 8437}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 8498}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 17.4}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 13055}{\fs18\insrsid13575904 \cell }{\fs18\insrsid5902228 1}{\fs18\insrsid15074284 3144}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 23.5}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 20299}{\fs18\insrsid13575904 \cell 
}{\fs18\insrsid2961689 20448}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 29.6}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 31501}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 31750}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
35.7}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow44\irowband44\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5456}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5490}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 11.4}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 8499}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 8560}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 17.5}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 13145}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 13234}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 23.6}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 20449}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 
20598}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 29.7}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 31751}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 32000}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 35.8}{
\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow45\irowband45\ts15\trgaph108\trleft-108\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5491}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5536}{\fs18\insrsid13575904 \cell }{\fs18\insrsid12937248 11.5}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 8561}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 8622}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 17.6}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 13235}{\fs18\insrsid13575904 \cell }{\fs18\insrsid5902228 13}{\fs18\insrsid15074284 324}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 23.7}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 20599}{\fs18\insrsid13575904 \cell 
}{\fs18\insrsid2961689 20748}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 29.8}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 32001}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 32250}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
35.9}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow46\irowband46\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5537}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5582}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 11.6}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 8623}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 8684}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 17.7}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 13325}{\fs18\insrsid13575904 \cell }{\fs18\insrsid5902228 13}{\fs18\insrsid15074284 414}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 23.8}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 20749}{\fs18\insrsid13575904 \cell 
}{\fs18\insrsid2961689 20898}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 29.9}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 32251}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 32500}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
36.0}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow47\irowband47\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5583}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5628}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 11.7}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 8685}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 8746}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 17.8}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14449598 13415}{\fs18\insrsid13575904 \cell }{\fs18\insrsid7241475 13}{\fs18\insrsid15074284 504}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 23.9}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 20899}{\fs18\insrsid13575904 \cell 
}{\fs18\insrsid2961689 21048}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 30.0}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 32501}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 32750}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 
36.1}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow48\irowband48\ts15\trgaph108\trleft-108
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5629}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5674}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 11.8}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 8747}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 8808}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 17.9}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14512691 13505}{\fs18\insrsid13575904 \cell }{\fs18\insrsid7241475 13}{\fs18\insrsid15074284 604}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 24.0}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 21049}{\fs18\insrsid13575904 \cell 
}{\fs18\insrsid2961689 21198}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 30}{\fs18\insrsid2961689 .1}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 32751}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 33000}{\fs18\insrsid13575904 
\cell }{\fs18\insrsid1648752 36.2}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow49\irowband49
\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5675}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5720}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 11.9}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 8809}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 8870}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 18.0}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14512691 13605}{\fs18\insrsid13575904 \cell }{\fs18\insrsid7241475 13}{\fs18\insrsid15074284 704}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 24.1}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 21199}{\fs18\insrsid13575904 \cell 
}{\fs18\insrsid2961689 21348}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 30}{\fs18\insrsid2961689 .2}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 33001}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 33250}{\fs18\insrsid13575904 
\cell }{\fs18\insrsid1648752 36.3}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow50\irowband50
\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5721}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5766}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 12.0}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 8871}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 8932}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 18.1}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14512691 13705}{\fs18\insrsid13575904 \cell }{\fs18\insrsid7241475 13}{\fs18\insrsid15074284 804}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 24.2}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 21349}{\fs18\insrsid13575904 \cell 
}{\fs18\insrsid2961689 21498}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 30}{\fs18\insrsid2961689 .3}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 33251}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 33500}{\fs18\insrsid13575904 
\cell }{\fs18\insrsid1648752 36.4}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow51\irowband51
\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5767}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5812}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 12.1}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 8933}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 8994}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 18.2}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14512691 13805}{\fs18\insrsid13575904 \cell }{\fs18\insrsid7241475 1}{\fs18\insrsid15074284 3904}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 24.3}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 21499}{\fs18\insrsid13575904 \cell 
}{\fs18\insrsid2961689 21648}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 30}{\fs18\insrsid2961689 .4}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 33501}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 33750}{\fs18\insrsid13575904 
\cell }{\fs18\insrsid1648752 36.5}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow52\irowband52
\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5813}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5858}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 12.2}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 8995}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 9056}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 18.3}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14512691 13905}{\fs18\insrsid13575904 \cell }{\fs18\insrsid7241475 1}{\fs18\insrsid15074284 4004\cell 24.4}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 21649}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 21798}{
\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 3}{\fs18\insrsid11681391 0}{\fs18\insrsid2961689 .5}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 33751}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 34000}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid1648752 36.6}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow53\irowband53
\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5859}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5904}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 12.3}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 9057}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 9118}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 18.4}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14512691 14005}{\fs18\insrsid13575904 \cell }{\fs18\insrsid7241475 14}{\fs18\insrsid15074284 115}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 24.5}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 21799}{\fs18\insrsid13575904 \cell 
}{\fs18\insrsid2961689 21948}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 30.6}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 34001}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 34333}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid1648752 36.7}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow54\irowband54
\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5905}
{\fs18\insrsid13575904 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5950}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 12.4}{\fs18\insrsid13575904 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 9119}{\fs18\insrsid13575904 \cell }{\fs18\insrsid16348802 9180}{\fs18\insrsid13575904 \cell }{\fs18\insrsid14449598 18.5}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid14512691 14116}{\fs18\insrsid13575904 \cell }{\fs18\insrsid7241475 1}{\fs18\insrsid15074284 4226}{\fs18\insrsid13575904 \cell }{\fs18\insrsid15074284 24.6}{\fs18\insrsid13575904 \cell }{\fs18\insrsid2961689 21949}{\fs18\insrsid13575904 \cell 
}{\fs18\insrsid2961689 22098}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 30.7}{\fs18\insrsid13575904 \cell }{\fs18\insrsid11681391 34334}{\fs18\insrsid13575904 \cell }{\fs18\insrsid1648752 34666}{\fs18\insrsid13575904 \cell }{
\fs18\insrsid1648752 36.8}{\fs18\insrsid13575904 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow55\irowband55
\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5951
\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 5996\cell }{\fs18\insrsid16348802 12.5}{\fs18\insrsid12937248 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 
{\fs18\insrsid16348802 9181}{\fs18\insrsid12937248 \cell }{\fs18\insrsid16348802 9242}{\fs18\insrsid12937248 \cell }{\fs18\insrsid14449598 18.6}{\fs18\insrsid12937248 \cell }{\fs18\insrsid14512691 14227}{\fs18\insrsid12937248 \cell }{\fs18\insrsid7241475 
14}{\fs18\insrsid15074284 337}{\fs18\insrsid12937248 \cell }{\fs18\insrsid15074284 24.7}{\fs18\insrsid12937248 \cell }{\fs18\insrsid2961689 22099}{\fs18\insrsid12937248 \cell }{\fs18\insrsid2961689 22248}{\fs18\insrsid12937248 \cell }{
\fs18\insrsid11681391 30.8}{\fs18\insrsid12937248 \cell }{\fs18\insrsid11681391 34667}{\fs18\insrsid12937248 \cell }{\fs18\insrsid1648752 34999}{\fs18\insrsid12937248 \cell }{\fs18\insrsid1648752 36.9}{\fs18\insrsid12937248 \cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow56\irowband56\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 
\trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 5997
\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 6042\cell }{\fs18\insrsid16348802 12.6}{\fs18\insrsid12937248 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 
{\fs18\insrsid16348802 9243}{\fs18\insrsid12937248 \cell }{\fs18\insrsid16348802 9304}{\fs18\insrsid12937248 \cell }{\fs18\insrsid14449598 18.7}{\fs18\insrsid12937248 \cell }{\fs18\insrsid14512691 14338}{\fs18\insrsid12937248 \cell }{\fs18\insrsid7241475 
14}{\fs18\insrsid15074284 448}{\fs18\insrsid12937248 \cell }{\fs18\insrsid15074284 24.8}{\fs18\insrsid12937248 \cell }{\fs18\insrsid2961689 22249}{\fs18\insrsid12937248 \cell }{\fs18\insrsid2961689 22398}{\fs18\insrsid12937248 \cell }{
\fs18\insrsid11681391 30.9}{\fs18\insrsid12937248 \cell }{\fs18\insrsid11681391 35000}{\fs18\insrsid12937248 \cell \cell }{\fs18\insrsid1648752 37.0}{\fs18\insrsid12937248 \cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow57\irowband57\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 
\trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 6043
\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 6088\cell }{\fs18\insrsid16348802 12.7}{\fs18\insrsid12937248 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 
{\fs18\insrsid16348802 9305}{\fs18\insrsid12937248 \cell }{\fs18\insrsid16348802 9366}{\fs18\insrsid12937248 \cell }{\fs18\insrsid14449598 18.8}{\fs18\insrsid12937248 \cell }{\fs18\insrsid14512691 14449}{\fs18\insrsid12937248 \cell }{\fs18\insrsid7241475 
1}{\fs18\insrsid15074284 4559}{\fs18\insrsid12937248 \cell }{\fs18\insrsid15074284 24.9}{\fs18\insrsid12937248 \cell }{\fs18\insrsid2961689 22399}{\fs18\insrsid12937248 \cell }{\fs18\insrsid2961689 22548}{\fs18\insrsid12937248 \cell }{
\fs18\insrsid11681391 31.0}{\fs18\insrsid12937248 \cell \cell \cell \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 
\trowd \irow58\irowband58\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 6089
\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 6134\cell }{\fs18\insrsid16348802 12.8}{\fs18\insrsid12937248 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 
{\fs18\insrsid16348802 9367}{\fs18\insrsid12937248 \cell }{\fs18\insrsid16348802 9428}{\fs18\insrsid12937248 \cell }{\fs18\insrsid14449598 18.9}{\fs18\insrsid12937248 \cell }{\fs18\insrsid14512691 14560}{\fs18\insrsid12937248 \cell }{\fs18\insrsid7241475 
14}{\fs18\insrsid15074284 670}{\fs18\insrsid12937248 \cell }{\fs18\insrsid15074284 25.0}{\fs18\insrsid12937248 \cell }{\fs18\insrsid2961689 22549}{\fs18\insrsid12937248 \cell }{\fs18\insrsid2961689 22698}{\fs18\insrsid12937248 \cell }{
\fs18\insrsid11681391 31.1}{\fs18\insrsid12937248 \cell \cell \cell \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 
\trowd \irow59\irowband59\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 6135
\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid12937248 6180\cell }{\fs18\insrsid16348802 12.9}{\fs18\insrsid12937248 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 
{\fs18\insrsid16348802 9429}{\fs18\insrsid12937248 \cell }{\fs18\insrsid16348802 9490}{\fs18\insrsid12937248 \cell }{\fs18\insrsid14449598 19.0}{\fs18\insrsid12937248 \cell }{\fs18\insrsid14512691 14671}{\fs18\insrsid12937248 \cell }{\fs18\insrsid7241475 
14}{\fs18\insrsid15074284 781}{\fs18\insrsid12937248 \cell }{\fs18\insrsid15074284 25.1}{\fs18\insrsid12937248 \cell }{\fs18\insrsid2961689 22699}{\fs18\insrsid12937248 \cell }{\fs18\insrsid2961689 22848}{\fs18\insrsid12937248 \cell }{
\fs18\insrsid11681391 31.2}{\fs18\insrsid12937248 \cell \cell \cell \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 
\trowd \irow60\irowband60\ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\trowd \irow61\irowband61\lastrow \ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh
\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl
\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil \cellx2427\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs18\insrsid12937248 6181\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {
\fs18\insrsid12937248 6226\cell }{\fs18\insrsid16348802 13.0}{\fs18\insrsid12937248 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 {\fs18\insrsid16348802 9491}{\fs18\insrsid12937248 \cell }{\fs18\insrsid16348802 9562}{
\fs18\insrsid12937248 \cell }{\fs18\insrsid14449598 19.1}{\fs18\insrsid12937248 \cell }{\fs18\insrsid14512691 14782}{\fs18\insrsid12937248 \cell }{\fs18\insrsid15074284 14892}{\fs18\insrsid12937248 \cell }{\fs18\insrsid15074284 25.2}{
\fs18\insrsid12937248 \cell }{\fs18\insrsid2961689 22849}{\fs18\insrsid12937248 \cell }{\fs18\insrsid2961689 22998}{\fs18\insrsid12937248 \cell }{\fs18\insrsid11681391 31.3}{\fs18\insrsid12937248 \cell \cell \cell \cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid4478648 \trowd \irow61\irowband61\lastrow \ts15\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl
\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9764\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth592\clshdrawnil \cellx484\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth746\clshdrawnil \cellx1230\clvertalt\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth606\clshdrawnil \cellx1836\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth591\clshdrawnil 
\cellx2427\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth729\clshdrawnil \cellx3156\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth546\clshdrawnil \cellx3702\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx4368\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth794\clshdrawnil \cellx5162\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth615\clshdrawnil \cellx5777\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx6443\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx7109\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth611\clshdrawnil \cellx7720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth666\clshdrawnil \cellx8386\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth701\clshdrawnil \cellx9087\clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth569\clshdrawnil \cellx9656\row }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid10551842 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10551842 {\b\fs24\insrsid10551842\charrsid1316864 PART C:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10551842 {\fs24\insrsid1316864 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1316864 {\fs24\ul\insrsid1316864\charrsid8614972 Rates referred to in clause}{\fs24\ul\insrsid8614972 s 4 and 5 of part of this schedule}{\fs24\ul\insrsid10551842 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8614972 {\fs24\ul\insrsid8614972 
\par }\trowd \irow0\irowband0\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth7398\clshdrawnil \cellx7290\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2355\clshdrawnil \cellx9645\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid8614972\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid5010190\charrsid7804898 On so much of the taxable income as}{\fs24\insrsid5010190 -}{
\fs24\ul\insrsid5010190 \cell }{\fs24\insrsid5010190\charrsid7804898 The rate of tax for every dollar shall be}{\fs24\ul\insrsid5010190 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\ul\insrsid5010190 \trowd \irow0\irowband0
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth7398\clshdrawnil \cellx7290\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2355\clshdrawnil \cellx9645\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid8614972\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\ul\insrsid5010190 \cell \cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\ul\insrsid5010190 \trowd \irow1\irowband1
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth7398\clshdrawnil \cellx7290\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2355\clshdrawnil \cellx9645\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid8614972\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid5010190\charrsid7804898 Does not exceed $4}{\fs24\insrsid5010190 ,}{\fs24\insrsid5010190\charrsid7804898 
000}{\fs24\insrsid5010190 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85.}{\fs24\ul\insrsid5010190 \cell }{\fs24\insrsid5010190\charrsid7804898 20 cents}{\fs24\ul\insrsid5010190 \cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\ul\insrsid5010190 \trowd \irow2\irowband2
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth7398\clshdrawnil \cellx7290\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2355\clshdrawnil \cellx9645\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid8614972\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid5010190\charrsid7804898 Exceeds $4}{\fs24\insrsid5010190 ,}{\fs24\insrsid5010190\charrsid7804898 
000 and does not exceed $24}{\fs24\insrsid5010190 ,}{\fs24\insrsid5010190\charrsid7804898 000}{\fs24\insrsid5010190 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85...}{\fs24\ul\insrsid5010190 \cell }{\fs24\insrsid5010190\charrsid7804898 25 cents}{
\fs24\ul\insrsid5010190 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\ul\insrsid5010190 \trowd \irow3\irowband3
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth7398\clshdrawnil \cellx7290\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2355\clshdrawnil \cellx9645\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid8614972\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid5010190\charrsid7804898 Exceeds $24}{\fs24\insrsid5010190 ,}{\fs24\insrsid5010190\charrsid7804898 000}{
\fs24\insrsid5010190 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85}{\fs24\ul\insrsid5010190 \cell }{\fs24\insrsid5010190\charrsid7804898 30 cents}{\fs24\ul\insrsid5010190 \cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\ul\insrsid5010190 \trowd \irow4\irowband4\lastrow 
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth7398\clshdrawnil \cellx7290\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2355\clshdrawnil \cellx9645\row }\pard 
\ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8614972 {\fs24\ul\insrsid5010190 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898\charrsid7804898 Provided that in respect of a taxpayer who is an individual natural person resident in the Cook Islands (not merely acting as a trustee)}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the rate of tax for every dollar shall be 15 cents on the person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s secondary income}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  being so much of the person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s taxable income that is equal to the greater of zero or an amount calculated using the following formula:}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8614972 {\fs24\insrsid8614972 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8614972 {\fs24\insrsid8614972 a-b}{\fs24\insrsid4478648 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4478648 Where:
\par 
\par }\trowd \irow0\irowband0\ts15\trgaph108\trleft612\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth558\clshdrawnil \cellx1170\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5670\clshdrawnil \cellx6840\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid6107758 a}{\fs24\insrsid13117583 \cell }{\fs24\insrsid6107758 is $24,000; and}{\fs24\insrsid13117583 \cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid13117583 \trowd \irow0\irowband0
\ts15\trgaph108\trleft612\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth558\clshdrawnil \cellx1170\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5670\clshdrawnil \cellx6840\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid6107758 b}{\fs24\insrsid13117583 \cell }{\fs24\insrsid6107758 is the amount of the person's primary source of income}{
\fs24\insrsid13117583 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid13117583 \trowd \irow1\irowband1\lastrow 
\ts15\trgaph108\trleft612\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth558\clshdrawnil \cellx1170\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5670\clshdrawnil \cellx6840\row }\pard 
\ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid13117583 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4478648 {\fs24\insrsid4478648 1. }{\fs24\insrsid4478648\charrsid7804898 For the purposes of this Part C}{\fs24\insrsid3539305 ,}{\fs24\insrsid4478648\charrsid7804898 
 for each person who earns income from more than one source}{\fs24\insrsid3539305 ,}{\fs24\insrsid4478648\charrsid7804898  the primary source }{\fs24\insrsid4478648 of income shall be the total of:
\par }{\fs24\insrsid4478648\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4478648 {\fs24\insrsid4478648 (}{\fs24\insrsid4478648\charrsid7804898 a)}{\fs24\insrsid4478648  }{\fs24\insrsid4478648\charrsid7804898 
investment income (if any) for the income year}{\fs24\insrsid6107758 ;}{\fs24\insrsid4478648 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4478648 {\fs24\insrsid4478648\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4478648 {\fs24\insrsid4478648 (}{\fs24\insrsid4478648\charrsid7804898 b)}{\fs24\insrsid4478648  }{\fs24\insrsid4478648\charrsid7804898 
income from commercial and residential rentals (i}{\fs24\insrsid4478648 f any) for the income year}{\fs24\insrsid6107758 ;}{\fs24\insrsid4478648  and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4478648 {\fs24\insrsid4478648 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4478648 {\fs24\insrsid4478648 (}{\fs24\insrsid4478648\charrsid7804898 c)}{\fs24\insrsid4478648  }{\fs24\insrsid4478648\charrsid7804898 majority income.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4478648 
\par }{\fs24\insrsid7804898\charrsid7804898 2.}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Majority income is determined by reference to a person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s total non}{
\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 investment income (being income from all sources excluding rental income and investment income)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  and is either }{
\fs24\insrsid9056226 -}{\fs24\insrsid4478648  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid4478648\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4478648 {\fs24\insrsid4478648 (}{\fs24\insrsid7804898\charrsid7804898 a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 a person}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s largest source of income (if that largest source is more than 50% of that person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s total non}{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898 investment income); or}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4478648\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4478648 {\fs24\insrsid4478648 (}{\fs24\insrsid7804898\charrsid7804898 b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 a person}{\fs24\insrsid3539305 '}{
\fs24\insrsid7804898\charrsid7804898 s income from all sources other than the largest source of income (if the largest source is less than 50% of that person}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s total non}{\fs24\insrsid16000611 
-}{\fs24\insrsid7804898\charrsid7804898 investment income).}{\fs24\insrsid4478648 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4478648 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13918276 {\fs24\insrsid13918276 ______
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid13918276 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4478648 {\b\fs24\ul\insrsid7804898\charrsid6494861 SECOND SCHEDULE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4478648 {\fs24\ul\insrsid4478648\charrsid1919259 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4478648 {\b\fs24\ul\insrsid4478648\charrsid6494861 PART A
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4478648 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4478648 {\fs24\ul\insrsid7804898\charrsid4478648 Basic Tax Deductions
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1208883 {\fs24\ul\insrsid4478648\charrsid4478648 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4478648 {\fs24\ul\insrsid4478648\charrsid4478648 Salary or Wag}{\fs24\ul\insrsid7804898\charrsid4478648 es
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4478648 {\fs24\ul\insrsid4478648\charrsid4478648 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4478648 1. }{\fs24\ul\insrsid7804898\charrsid4478648 Payments for weekly pay periods}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid4478648 
\par }{\fs24\insrsid7804898\charrsid7804898 From every payment of salary or wages}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  where the payment is for a weekly pay period}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the basic tax deduction shall be the appropriate amount specified in Part B of this Schedule according to the amount of the payment and the employee}{\fs24\insrsid3539305 '}{\fs24\insrsid7804898\charrsid7804898 s tax code.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4478648\charrsid7804898 
\par }{\fs24\insrsid4478648 2. }{\fs24\ul\insrsid7804898\charrsid4478648 Payments for pay periods longer than a week}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid4478648\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 From every payment of salary or wages}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  where the payment is for a pay period longer than a week}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the basic tax deduction shall be the amount that is ascertained }{\fs24\insrsid9056226 -}{\fs24\insrsid4478648  }{\fs24\insrsid7804898 
\par }{\fs24\insrsid4478648\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4478648 {\fs24\insrsid4478648\charrsid4478648 (a}{\fs24\insrsid4478648 ) }{\fs24\insrsid7804898\charrsid7804898 By calculating the part of the payment that is for a week}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  on the basis that the overtime pay (if any) included in the payment and the balance of the payment}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  respectively}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  accrued at a uniform daily rate throughout the pay period; and}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4478648 {\fs24\insrsid4478648\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4478648 {\fs24\insrsid4478648 (b) }{\fs24\insrsid7804898\charrsid7804898 
By calculating the amount of the tax deduction that would be made under clause 1 of this Schedule from the part of the payment that is for a week; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4478648 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4478648 {\fs24\insrsid4478648 (c) }{\fs24\insrsid7804898\charrsid7804898 
By increasing the amount of the tax deduction so calculated by the proportion that the total payment bears to the part of the payment that is for a week.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid4478648 
\par }{\fs24\insrsid10823070 3. }{\fs24\ul\insrsid7804898\charrsid10823070 Payments in other cases}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid10823070\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 From every payment of salary or wages}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  where neither clause 1 nor clause 2 of this Schedule applies}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  the basic tax deduction shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 in respect of so much of the payment as is for the services of the employee during any week ending with a Saturday (calculated in accordance with section 150 where that section applies)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 be the amount of the tax deduction that would be made under clause 1 of this Schedule if the payment or}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  as the case may be}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 the part of the payment were for a weekly pay period ending with that Saturday.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid10823070\charrsid7804898 
\par }{\fs24\insrsid10823070 4. }{\fs24\ul\insrsid7804898\charrsid10823070 Payments for employees with }{\fs24\ul\insrsid3539305 "}{\fs24\ul\insrsid7804898\charrsid10823070 no declaration}{\fs24\ul\insrsid3539305 "}{\fs24\ul\insrsid7804898\charrsid10823070 
 tax code}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid10823070\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 From every payment of salary or wages to an employee to whom a }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 no declaration}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 
 tax code applies}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the basic tax deduction shall be an amount calculated on the amount of the payment at the rate of 30 cents for every $1 or part thereof.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid10823070\charrsid7804898 
\par }{\fs24\insrsid10823070 5. }{\fs24\ul\insrsid7804898\charrsid10823070 Extra emoluments}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid9056226 -}{\fs24\insrsid7804898 
\par }{\fs24\insrsid10823070\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 From every payment of an extra emolument the basic tax deduction shall be an amount calculated on the amount of the payment at the rate of 25c for every $1 or part thereof.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid10823070 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10823070 {\b\fs24\ul\insrsid10823070\charrsid6494861 PART B
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1208883 {\b\fs24\ul\insrsid10823070 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10823070 {\fs24\insrsid10823070 PAYE Tax Table from 1 July 1997}{\fs24\insrsid10823070\charrsid10823070 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid10823070\charrsid7804898 
\par }\trowd \irow0\irowband0\ts11\trrh893\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth566\clshdrawnil \cellx-285
\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth285\clshdrawnil \cellx0\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl
\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil 
\cellx2131\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth421\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrtbl \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx3001\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil \cellx3472\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl
\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil 
\cellx4550\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5117\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrtbl \cltxlrtb\clftsWidth3\clwWidth585\clshdrawnil \cellx5702\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth549\clshdrawnil \cellx6251\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl
\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth411\clshdrawnil \cellx6662\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil 
\cellx7229\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl
\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil 
\cellx10350\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10823070 {\fs16\insrsid16136294\charrsid16136294 Weekly
\par Income\cell P
\par 
\par Tax\cell S\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid16136294\charrsid16136294 Weekly
\par Income\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10823070 {\fs16\insrsid16136294\charrsid16136294 P
\par 
\par Tax\cell S\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid16136294\charrsid16136294 Weekly}{\fs16\insrsid16136294 
\par Income}{\fs16\insrsid16136294\charrsid16136294 \cell }{\fs16\insrsid16136294 P
\par 
\par Tax}{\fs16\insrsid16136294\charrsid16136294 \cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid16136294 {\fs16\insrsid16136294\charrsid16136294 S\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {
\fs16\insrsid16136294\charrsid16136294 Weekly}{\fs16\insrsid16136294 
\par }{\fs16\insrsid16136294\charrsid16136294 Income \cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid16136294 {\fs16\insrsid16136294 P
\par 
\par Tax}{\fs16\insrsid16136294\charrsid16136294 \cell S\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid16136294\charrsid16136294 Weekly}{\fs16\insrsid16136294 
\par }{\fs16\insrsid16136294\charrsid16136294 Income \cell }\pard \qc \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid16136294 {\fs16\insrsid16136294 P
\par 
\par Tax
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid16136294 {\fs16\insrsid16136294\charrsid16136294 \cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid16136294 {\fs16\insrsid16136294\charrsid16136294 S
\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid16136294\charrsid16136294 Weekly}{\fs16\insrsid16136294 
\par }{\fs16\insrsid16136294\charrsid16136294 
\par Income \cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid16136294 {\fs16\insrsid16136294 P
\par Tax}{\fs16\insrsid16136294\charrsid16136294 \cell S\cell }{\fs16\insrsid16136294 Weekly}{\fs16\insrsid16136294\charrsid16136294 
\par }{\fs16\insrsid16136294 Income}{\fs16\insrsid16136294\charrsid16136294 \cell }{\fs16\insrsid16136294 P
\par 
\par Tax}{\fs16\insrsid16136294\charrsid16136294 \cell }{\fs16\insrsid16136294 S}{\fs16\insrsid16136294\charrsid16136294 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\insrsid16136294\charrsid10823070 
\trowd \irow0\irowband0\ts11\trrh893\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth566\clshdrawnil \cellx-285
\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth285\clshdrawnil \cellx0\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl
\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil 
\cellx2131\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth421\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrtbl \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx3001\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil \cellx3472\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl
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\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid7951958 22\cell 0\cell 4.40\cell 120\cell 0.92\cell 24.00\cell 218\cell 21.81\cell 43.60\cell 316\cell 46.31\cell 63.20\cell 414\cell 70.81
\cell 82.80\cell }{\fs16\insrsid7951958\charrsid7951958 5}{\fs16\insrsid7804898\charrsid7951958 12\cell 95.31\cell 102.40\cell 610\cell 121.46\cell 122.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
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\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth421\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
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\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5684\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6251\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
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\cellx8363\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid7951958 23\cell 0\cell 4.60\cell 121\cell 1.12\cell }{\fs16\insrsid6777907\charrsid7951958 24.}{\fs16\insrsid7804898\charrsid7951958 20\cell 219\cell 22.06\cell 43.80
\cell 717\cell 46.56\cell 63.40\cell 415\cell }{\fs16\insrsid7951958\charrsid7951958 71.}{\fs16\insrsid7804898\charrsid7951958 06\cell 83}{\fs16\insrsid7951958\charrsid7951958 .}{\fs16\insrsid7804898\charrsid7951958 00\cell 513\cell 95.56\cell 102.60
\cell 611\cell 121.76\cell 122.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\insrsid16136294\charrsid10823070 \trowd \irow23\irowband23\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 
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\cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil \cellx3472\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
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\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid7951958 24\cell 0\cell 4.80\cell 122\cell 1.32\cell 24.40\cell 220\cell 22.31\cell 44.00\cell 31}{\fs16\insrsid6777907\charrsid7951958 8}{
\fs16\insrsid7804898\charrsid7951958 \cell 46.81\cell 63.60\cell 416\cell 71.31\cell 83}{\fs16\insrsid7951958\charrsid7951958 .}{\fs16\insrsid7804898\charrsid7951958 20\cell 514\cell 95.81\cell 102.80\cell 612\cell 122.06\cell 122.40\cell }\pard 
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\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil \cellx3472\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil \cellx4550\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5117\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5684\clvertalc\clbrdrt
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\cellx6662\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7229\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid7951958 25\cell 0\cell }{
\fs16\insrsid6777907\charrsid7951958 5}{\fs16\insrsid7804898\charrsid7951958 .00\cell 123\cell 1.}{\fs16\insrsid6777907\charrsid7951958 5}{\fs16\insrsid7804898\charrsid7951958 2\cell 24.60\cell 221\cell 22.56\cell 44.20\cell 319\cell 47.06\cell 63.80
\cell 417\cell 71.56\cell 83.40\cell 51}{\fs16\insrsid13521346 5}{\fs16\insrsid7804898\charrsid7951958 \cell 96.06\cell 103.00\cell 61}{\fs16\insrsid7951958\charrsid7951958 3}{\fs16\insrsid7804898\charrsid7951958 \cell 122.36\cell 122.60\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\insrsid16136294\charrsid10823070 \trowd \irow25\irowband25\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth566\clshdrawnil \cellx-285\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth285\clshdrawnil \cellx0\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx3001\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil 
\cellx3472\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil \cellx4550\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5117\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5684\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6251\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth411\clshdrawnil \cellx6662\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7229\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil 
\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid13521346 26\cell 0\cell }{\fs16\insrsid13521346 5}{\fs16\insrsid7804898\charrsid13521346 .20\cell 124\cell 1.72\cell 24}{
\fs16\insrsid13521346\charrsid13521346 .}{\fs16\insrsid7804898\charrsid13521346 80\cell 222\cell 22.81\cell 44.40\cell }{\fs16\insrsid10633170\charrsid13521346 32}{\fs16\insrsid7804898\charrsid13521346 0\cell 47.31\cell 64.00\cell 418\cell 71.81\cell }{
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\fs16\insrsid7804898\charrsid13521346 .20\cell 614\cell 122.66\cell 122.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\insrsid16136294\charrsid10823070 \trowd \irow26\irowband26
\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth566\clshdrawnil \cellx-285\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth285\clshdrawnil \cellx0\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx2131\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth421\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx3001\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil \cellx3472\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil \cellx4550\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
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\cellx6662\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7229\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\row }\trowd \irow27\irowband27\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrtbl 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth566\clshdrawnil \cellx-285\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth285\clshdrawnil \cellx0
\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx2131\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth421\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrtbl \clbrdrl
\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx3001\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil \cellx3472\clvertalc
\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil \cellx4550\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5117\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5684\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6251\clvertalc\clbrdrt\brdrtbl \clbrdrl
\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth411\clshdrawnil \cellx6662\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7229
\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb
\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid7951958 27\cell 0\cell 5.40\cell 12}{\fs16\insrsid16136294\charrsid7951958 5}{\fs16\insrsid7804898\charrsid7951958 \cell 1.92\cell 25.00\cell 223\cell }\pard 
\ql \li-142\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin-142\pararsid13516217 {\fs16\insrsid7804898\charrsid7951958 2}{\fs16\insrsid13521346  }{\fs16\insrsid10633170\charrsid7951958 2}{\fs16\insrsid7804898\charrsid7951958 3.06\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid7951958 44.60\cell 321\cell 47.56\cell 64.20\cell 419\cell 72.06\cell 83.80\cell }{\fs16\insrsid13521346 5}{\fs16\insrsid7804898\charrsid7951958 17\cell 96.56\cell }{
\fs16\insrsid13521346 103}{\fs16\insrsid7804898\charrsid7951958 .40\cell 615\cell 122.96\cell 123.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid16136294\charrsid16136294 \trowd \irow27\irowband27
\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth566\clshdrawnil \cellx-285\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone 
\clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth285\clshdrawnil \cellx0\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567\clvertalc\clbrdrt\brdrtbl 
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564
\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx2131\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth421\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx3001\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil \cellx3472\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrtbl \clbrdrl
\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil \cellx4550\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5117\clvertalc
\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5684\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6251\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth411\clshdrawnil \cellx6662\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7229\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrtbl \clbrdrl
\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788
\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\row }\trowd \irow28\irowband28\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth566\clshdrawnil \cellx-285\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth285\clshdrawnil \cellx0\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx2131
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth421\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx3001\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil \cellx3472\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil \cellx4550\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5117\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5684\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6251\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil 
\cellx8363\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone 
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\fs16\insrsid10633170\charrsid7951958 23.31}{\fs16\insrsid7804898\charrsid7951958 \cell 44.80\cell }{\fs16\insrsid10633170\charrsid7951958 3}{\fs16\insrsid7804898\charrsid7951958 22\cell 47.81\cell 64.40\cell 420\cell 72}{
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\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil \cellx4550\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5117\clvertalc
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\cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid7951958 29\cell 0\cell }{\fs16\insrsid16136294\charrsid7951958 5}{\fs16\insrsid7804898\charrsid7951958 
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\cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil \cellx4550\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb
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\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6251\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
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\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc
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\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 37\cell 0\cell 7.40
\cell }{\fs18\insrsid16136294\charrsid15087025 135}{\fs18\insrsid7804898\charrsid15087025 \cell 3.92\cell 27}{\fs18\insrsid16136294\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 00\cell 233\cell }{\fs18\insrsid10633170\charrsid15087025 25.5}{
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.}{\fs18\insrsid7804898\charrsid15087025 31\cell 66.40\cell }{\fs18\insrsid10633170\charrsid15087025 43}{\fs18\insrsid7804898\charrsid15087025 0\cell 74.81\cell 86.00\cell }{\fs18\insrsid12676348\charrsid15087025 5}{\fs18\insrsid7804898\charrsid15087025 
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 39\cell 0\cell }{
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\fs18\insrsid10633170\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 56\cell 66.60\cell }{\fs18\insrsid10633170\charrsid15087025 43}{\fs18\insrsid7804898\charrsid15087025 1\cell }{\fs18\insrsid10633170\charrsid15087025 75.}{
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\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 40\cell 0\cell 8.00\cell 138\cell 4.52\cell 27.60\cell 236\cell 26.31\cell }{\fs18\insrsid12676348\charrsid15087025 47.}{
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\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 41\cell 0\cell 8.20\cell 139\cell 4.72\cell 27.80\cell 237\cell }{\fs18\insrsid10633170\charrsid15087025 26.5}{\fs18\insrsid7804898\charrsid15087025 6\cell 
47.40\cell 335\cell 51}{\fs18\insrsid10633170\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 06\cell 67.00\cell 433\cell 75.56\cell 86.60\cell 531\cell 100.06\cell 106.20\cell 629\cell 127.16\cell 12}{\fs18\insrsid3685641\charrsid15087025 5}{
\fs18\insrsid7804898\charrsid15087025 .80\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid16136294\charrsid16136294 \trowd \irow41\irowband41
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 42\cell 0\cell }{
\fs18\insrsid16136294\charrsid15087025 8}{\fs18\insrsid7804898\charrsid15087025 .40\cell 140\cell }{\fs18\insrsid16136294\charrsid15087025 4.}{\fs18\insrsid7804898\charrsid15087025 92\cell 28.00\cell 238\cell 26.81\cell 47.60\cell }{
\fs18\insrsid10633170\charrsid15087025 33}{\fs18\insrsid7804898\charrsid15087025 6\cell 51.31\cell 67.20\cell 434\cell 75}{\fs18\insrsid12676348\charrsid15087025 .8}{\fs18\insrsid7804898\charrsid15087025 1\cell 86.80\cell 532\cell 100.31\cell 106.40\cell 
630\cell 127.46\cell }{\fs18\insrsid3685641\charrsid15087025 126.}{\fs18\insrsid7804898\charrsid15087025 00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid16136294\charrsid16136294 
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\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 43\cell 0\cell 8.60
\cell 141\cell 5.12\cell 28.20\cell 239\cell 27.06\cell 47.80\cell 337\cell }{\fs18\insrsid10633170\charrsid15087025 5}{\fs18\insrsid7804898\charrsid15087025 1}{\fs18\insrsid10633170\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 56\cell 67.40
\cell 435\cell 76.06\cell }{\fs18\insrsid12676348\charrsid15087025 87.}{\fs18\insrsid7804898\charrsid15087025 00\cell }{\fs18\insrsid12676348\charrsid15087025 5}{\fs18\insrsid7804898\charrsid15087025 33\cell 100.56\cell 106.60\cell }{
\fs18\insrsid12676348\charrsid15087025 63}{\fs18\insrsid7804898\charrsid15087025 1\cell 127.76\cell 12}{\fs18\insrsid3685641\charrsid15087025 6}{\fs18\insrsid7804898\charrsid15087025 .20\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid16136294\charrsid16136294 \trowd \irow43\irowband43\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl
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\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 44\cell 0\cell 8.80\cell 142\cell 5.32\cell 28.40\cell 240\cell 27}{\fs18\insrsid10633170\charrsid15087025 .}{
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\fs18\insrsid3685641\charrsid15087025 6}{\fs18\insrsid7804898\charrsid15087025 .40\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid16136294\charrsid16136294 \trowd \irow44\irowband44
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\cell 143\cell }{\fs18\insrsid16136294\charrsid15087025 5.5}{\fs18\insrsid7804898\charrsid15087025 2\cell 28.60\cell 241\cell 27.56\cell 48.20\cell 339\cell }{\fs18\insrsid10633170\charrsid15087025 5}{\fs18\insrsid7804898\charrsid15087025 2.06\cell 67.80
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126.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid16136294\charrsid16136294 \trowd \irow45\irowband45\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone 
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\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 46\cell 0\cell 9}{\fs18\insrsid16136294\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 20\cell 144\cell }{
\fs18\insrsid16136294\charrsid15087025 5}{\fs18\insrsid7804898\charrsid15087025 .72\cell 28.80\cell 242\cell 27.81\cell 48.40\cell 340\cell 52.31\cell 68.00\cell 438\cell 76.81\cell }{\fs18\insrsid12676348\charrsid15087025 87.}{
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\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 47\cell 0\cell 9.40\cell 145\cell 5.92\cell 29.00\cell }{\fs18\insrsid13516217\charrsid15087025 243}{
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127.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid16136294\charrsid16136294 \trowd \irow47\irowband47\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone 
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\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 48\cell 0\cell 9.60\cell 146\cell 6.12\cell 29.20\cell 244\cell 28.31\cell }{\fs18\insrsid12676348\charrsid15087025 48}{
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107.}{\fs18\insrsid7804898\charrsid15087025 60\cell 636\cell 129.26\cell 127}{\fs18\insrsid3685641\charrsid15087025 .2}{\fs18\insrsid7804898\charrsid15087025 0\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
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\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid16136294\charrsid15087025 5}{\fs18\insrsid7804898\charrsid15087025 0\cell 0\cell 10}{\fs18\insrsid16136294\charrsid15087025 .}{
\fs18\insrsid7804898\charrsid15087025 00\cell 148\cell 6.52\cell 29.60\cell 246\cell 28.}{\fs18\insrsid10633170\charrsid15087025 8}{\fs18\insrsid7804898\charrsid15087025 1\cell 49.20\cell 344\cell 53.31\cell 68.80\cell 442\cell 77.81\cell 88.40\cell 540
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\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 51\cell 0\cell }{\fs18\insrsid16136294\charrsid15087025 10.2}{\fs18\insrsid7804898\charrsid15087025 0\cell 149\cell 6.72\cell 29}{
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\cell }{\fs18\insrsid16136294\charrsid15087025 15}{\fs18\insrsid7804898\charrsid15087025 0\cell 6.92\cell 30.00\cell 248\cell 29.3}{\fs18\insrsid10633170\charrsid15087025 1}{\fs18\insrsid7804898\charrsid15087025 \cell 49.60\cell 346\cell 53.81\cell 69.20
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128.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid16136294\charrsid16136294 \trowd \irow52\irowband52\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone 
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 54\cell 0\cell 10.80
\cell }{\fs18\insrsid13521346\charrsid15087025 15}{\fs18\insrsid7804898\charrsid15087025 2\cell 7.32\cell 30.40\cell 250\cell }{\fs18\insrsid12676348\charrsid15087025 29.}{\fs18\insrsid7804898\charrsid15087025 81\cell }{
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\fs18\insrsid12676348\charrsid15087025 5}{\fs18\insrsid7804898\charrsid15087025 44\cell }{\fs18\insrsid12676348\charrsid15087025 103.3}{\fs18\insrsid7804898\charrsid15087025 1\cell 108.80\cell 642\cell 131.06\cell 128.40\cell }\pard 
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\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid13521346\charrsid15087025 55}{\fs18\insrsid7804898\charrsid15087025 \cell 0\cell 11.00\cell }{\fs18\insrsid13521346\charrsid15087025 15}{
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\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid13521346\charrsid15087025 5}{\fs18\insrsid7804898\charrsid15087025 6\cell 0\cell 11.20\cell }{\fs18\insrsid13521346\charrsid15087025 15}{
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\cell 156\cell }{\fs18\insrsid3685641\charrsid15087025 8.}{\fs18\insrsid7804898\charrsid15087025 12\cell 31.20\cell 254\cell 30.81\cell 50.80\cell }{\fs18\insrsid3685641\charrsid15087025 3}{\fs18\insrsid7804898\charrsid15087025 52\cell 55}{
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\fs18\insrsid3685641\charrsid15087025 13}{\fs18\insrsid7804898\charrsid15087025 .20\cell 164\cell 9.72\cell 32.80\cell 262\cell 32.81\cell }{\fs18\insrsid3685641\charrsid15087025 52.}{\fs18\insrsid7804898\charrsid15087025 40\cell }{
\fs18\insrsid3685641\charrsid15087025 3}{\fs18\insrsid7804898\charrsid15087025 60\cell 57.31\cell 72.00\cell 458\cell 81.81\cell 91.60\cell 556\cell 106}{\fs18\insrsid11027863\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 31\cell 111.20\cell 
654\cell 134.66\cell 130.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid16136294\charrsid16136294 \trowd \irow66\irowband66\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 
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\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 67\cell 0\cell 13.40\cell }{\fs18\insrsid3685641\charrsid15087025 165}{\fs18\insrsid7804898\charrsid15087025 \cell 9.92\cell 33.00
\cell 263\cell 33.06\cell }{\fs18\insrsid3685641\charrsid15087025 5}{\fs18\insrsid7804898\charrsid15087025 2.60\cell 361\cell }{\fs18\insrsid11027863\charrsid15087025 57.}{\fs18\insrsid7804898\charrsid15087025 56\cell 72.20\cell 459\cell 82.06\cell 91.80
\cell 557\cell 106.36\cell 111.40\cell }{\fs18\insrsid11027863\charrsid15087025 65}{\fs18\insrsid7804898\charrsid15087025 5\cell 134.96\cell 131.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
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\cellx8363\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
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\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 68\cell 0\cell 13.60\cell 166\cell 10.12\cell 33.20\cell 264\cell 33.31\cell 52.80\cell 362\cell 57.81\cell 72.40\cell 460\cell 82 31\cell 92.00\cell }{
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\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 69\cell 0\cell 13.}{\fs18\insrsid3685641\charrsid15087025 8}{\fs18\insrsid7804898\charrsid15087025 0\cell 167\cell 10.32\cell 33.40
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\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 70\cell 0\cell 14.00\cell 168\cell }{\fs18\insrsid3685641\charrsid15087025 10.5}{\fs18\insrsid7804898\charrsid15087025 2\cell }{
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\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 76\cell 0\cell 15.20\cell 174\cell 11.72\cell 34.80\cell 272\cell 35.31\cell }{\fs18\insrsid3685641\charrsid15087025 5}{
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4.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs18\insrsid16136294\charrsid10823070 \trowd \irow86\irowband86\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone 
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\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7229\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
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\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid13787486\charrsid15087025 8}{\fs18\insrsid7804898\charrsid15087025 7\cell 0\cell 17.40\cell }{\fs18\insrsid13787486\charrsid15087025 18}{
\fs18\insrsid7804898\charrsid15087025 5\cell 13.92\cell 37.00\cell 283\cell 3}{\fs18\insrsid13787486\charrsid15087025 8}{\fs18\insrsid7804898\charrsid15087025 .06\cell 56.60\cell }{\fs18\insrsid9916432\charrsid15087025 38}{
\fs18\insrsid7804898\charrsid15087025 1\cell 62.56\cell 76.20\cell 479\cell 87.06\cell 95.80\cell 577\cell }{\fs18\insrsid15087025\charrsid15087025 111.}{\fs18\insrsid7804898\charrsid15087025 56\cell }{\fs18\insrsid15087025\charrsid15087025 115}{
\fs18\insrsid7804898\charrsid15087025 .40\cell }{\fs18\insrsid15087025\charrsid15087025 675}{\fs18\insrsid7804898\charrsid15087025 \cell 140}{\fs18\insrsid15087025\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 96\cell 135.00\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs18\insrsid16136294\charrsid10823070 \trowd \irow87\irowband87\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth566\clshdrawnil \cellx-285\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth285\clshdrawnil \cellx0\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
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\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5684\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6251\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth411\clshdrawnil \cellx6662\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7229\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil 
\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid13787486\charrsid15087025 88}{\fs18\insrsid7804898\charrsid15087025 \cell 0\cell 17}{\fs18\insrsid13787486\charrsid15087025 .}{
\fs18\insrsid7804898\charrsid15087025 60\cell 186\cell }{\fs18\insrsid13787486\charrsid15087025 14.}{\fs18\insrsid7804898\charrsid15087025 12\cell 37.20\cell }{\fs18\insrsid13787486\charrsid15087025 28}{\fs18\insrsid7804898\charrsid15087025 4\cell 3}{
\fs18\insrsid13787486\charrsid15087025 8}{\fs18\insrsid7804898\charrsid15087025 .31\cell }{\fs18\insrsid9916432\charrsid15087025 56.}{\fs18\insrsid7804898\charrsid15087025 80\cell }{\fs18\insrsid9916432\charrsid15087025 38}{
\fs18\insrsid7804898\charrsid15087025 2\cell }{\fs18\insrsid9916432\charrsid15087025 62.}{\fs18\insrsid7804898\charrsid15087025 91\cell 76}{\fs18\insrsid9916432\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 40\cell }{
\fs18\insrsid9916432\charrsid15087025 48}{\fs18\insrsid7804898\charrsid15087025 0\cell }{\fs18\insrsid9916432\charrsid15087025 8}{\fs18\insrsid7804898\charrsid15087025 7}{\fs18\insrsid9916432\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 31
\cell 96}{\fs18\insrsid9916432\charrsid15087025 .00}{\fs18\insrsid7804898\charrsid15087025 \cell 57}{\fs18\insrsid9916432\charrsid15087025 8}{\fs18\insrsid7804898\charrsid15087025 \cell }{\fs18\insrsid15087025\charrsid15087025 111.}{
\fs18\insrsid7804898\charrsid15087025 86\cell 115}{\fs18\insrsid15087025\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 60\cell 676\cell }{\fs18\insrsid15087025\charrsid15087025 141.}{\fs18\insrsid7804898\charrsid15087025 26\cell }{
\fs18\insrsid15087025\charrsid15087025 135.}{\fs18\insrsid7804898\charrsid15087025 20\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs18\insrsid16136294\charrsid10823070 \trowd \irow88\irowband88
\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth566\clshdrawnil \cellx-285\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth285\clshdrawnil \cellx0\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx2131\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth421\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx3001\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil \cellx3472\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil \cellx4550\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5117\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5684\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6251\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth411\clshdrawnil 
\cellx6662\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7229\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 89\cell 0\cell 17.80
\cell 187\cell }{\fs18\insrsid13787486\charrsid15087025 14.}{\fs18\insrsid7804898\charrsid15087025 32\cell 37.40\cell }{\fs18\insrsid13787486\charrsid15087025 285}{\fs18\insrsid7804898\charrsid15087025 \cell }{\fs18\insrsid9916432\charrsid15087025 38.56}{
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\fs18\insrsid9916432\charrsid15087025 63.}{\fs18\insrsid7804898\charrsid15087025 06\cell }{\fs18\insrsid9916432\charrsid15087025 76.60}{\fs18\insrsid7804898\charrsid15087025 \cell }{\fs18\insrsid9916432\charrsid15087025 48}{
\fs18\insrsid7804898\charrsid15087025 1\cell }{\fs18\insrsid9916432\charrsid15087025 8}{\fs18\insrsid7804898\charrsid15087025 7}{\fs18\insrsid9916432\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 56\cell }{
\fs18\insrsid9916432\charrsid15087025 96.20}{\fs18\insrsid7804898\charrsid15087025 \cell 579\cell }{\fs18\insrsid15087025\charrsid15087025 112.}{\fs18\insrsid7804898\charrsid15087025 16\cell }{\fs18\insrsid15087025\charrsid15087025 115.80}{
\fs18\insrsid7804898\charrsid15087025 \cell 677\cell }{\fs18\insrsid15087025\charrsid15087025 141.5}{\fs18\insrsid7804898\charrsid15087025 6\cell 1}{\fs18\insrsid15087025\charrsid15087025 35.}{\fs18\insrsid7804898\charrsid15087025 40\cell }\pard 
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\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx2131\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth421\clshdrawnil \cellx2552\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx3001\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil 
\cellx3472\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil \cellx4550\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5117\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5684\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6251\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth411\clshdrawnil \cellx6662\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7229\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil 
\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid13787486\charrsid15087025 90}{\fs18\insrsid7804898\charrsid15087025 \cell 0\cell }{\fs18\insrsid13787486\charrsid15087025 18.00}{
\fs18\insrsid7804898\charrsid15087025 \cell }{\fs18\insrsid13787486\charrsid15087025 188}{\fs18\insrsid7804898\charrsid15087025 \cell 14}{\fs18\insrsid13787486\charrsid15087025 .52}{\fs18\insrsid7804898\charrsid15087025 \cell }{
\fs18\insrsid13787486\charrsid15087025 37.60}{\fs18\insrsid7804898\charrsid15087025 \cell }{\fs18\insrsid13787486\charrsid15087025 28}{\fs18\insrsid7804898\charrsid15087025 6\cell }{\fs18\insrsid9916432\charrsid15087025 38.81}{
\fs18\insrsid7804898\charrsid15087025 \cell }{\fs18\insrsid9916432\charrsid15087025 57.20}{\fs18\insrsid7804898\charrsid15087025 \cell }{\fs18\insrsid9916432\charrsid15087025 38}{\fs18\insrsid7804898\charrsid15087025 4\cell }{
\fs18\insrsid9916432\charrsid15087025 63.}{\fs18\insrsid7804898\charrsid15087025 11\cell }{\fs18\insrsid9916432\charrsid15087025 76.80}{\fs18\insrsid7804898\charrsid15087025 \cell }{\fs18\insrsid9916432\charrsid15087025 48}{
\fs18\insrsid7804898\charrsid15087025 2\cell }{\fs18\insrsid9916432\charrsid15087025 8}{\fs18\insrsid7804898\charrsid15087025 7}{\fs18\insrsid9916432\charrsid15087025 .8}{\fs18\insrsid7804898\charrsid15087025 1\cell 96}{
\fs18\insrsid9916432\charrsid15087025 .40}{\fs18\insrsid7804898\charrsid15087025 \cell }{\fs18\insrsid9916432\charrsid15087025 580}{\fs18\insrsid7804898\charrsid15087025 \cell 11}{\fs18\insrsid15087025\charrsid15087025 2.46}{
\fs18\insrsid7804898\charrsid15087025 \cell 1}{\fs18\insrsid15087025\charrsid15087025 16.00}{\fs18\insrsid7804898\charrsid15087025 \cell }{\fs18\insrsid15087025\charrsid15087025 678}{\fs18\insrsid7804898\charrsid15087025 \cell 141}{
\fs18\insrsid15087025\charrsid15087025 .8}{\fs18\insrsid7804898\charrsid15087025 6\cell 1}{\fs18\insrsid15087025\charrsid15087025 35.60}{\fs18\insrsid7804898\charrsid15087025 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs18\insrsid16136294\charrsid10823070 \trowd \irow90\irowband90\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth566\clshdrawnil \cellx-285\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth285\clshdrawnil \cellx0\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx2131\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth421\clshdrawnil \cellx2552\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx3001\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil 
\cellx3472\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil \cellx4550\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5117\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5684\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6251\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth411\clshdrawnil \cellx6662\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7229\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil 
\cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 91\cell }{\fs18\insrsid13787486\charrsid15087025 0}{\fs18\insrsid7804898\charrsid15087025 \cell }{
\fs18\insrsid13787486\charrsid15087025 18}{\fs18\insrsid7804898\charrsid15087025  20\cell }{\fs18\insrsid13787486\charrsid15087025 18}{\fs18\insrsid7804898\charrsid15087025 9\cell 14}{\fs18\insrsid13787486\charrsid15087025 .}{
\fs18\insrsid7804898\charrsid15087025 72\cell }{\fs18\insrsid13787486\charrsid15087025 3}{\fs18\insrsid7804898\charrsid15087025 7.}{\fs18\insrsid13787486\charrsid15087025 80}{\fs18\insrsid7804898\charrsid15087025 \cell }{
\fs18\insrsid13787486\charrsid15087025 28}{\fs18\insrsid7804898\charrsid15087025 7\cell }{\fs18\insrsid9916432\charrsid15087025 39.06}{\fs18\insrsid7804898\charrsid15087025 \cell 57}{\fs18\insrsid9916432\charrsid15087025 .40}{
\fs18\insrsid7804898\charrsid15087025 \cell }{\fs18\insrsid9916432\charrsid15087025 385}{\fs18\insrsid7804898\charrsid15087025 \cell }{\fs18\insrsid9916432\charrsid15087025 63.}{\fs18\insrsid7804898\charrsid15087025 36\cell }{
\fs18\insrsid9916432\charrsid15087025 77.00}{\fs18\insrsid7804898\charrsid15087025 \cell }{\fs18\insrsid9916432\charrsid15087025 483}{\fs18\insrsid7804898\charrsid15087025 \cell }{\fs18\insrsid9916432\charrsid15087025 88.0}{
\fs18\insrsid7804898\charrsid15087025 6\cell 96}{\fs18\insrsid9916432\charrsid15087025 .60}{\fs18\insrsid7804898\charrsid15087025 \cell }{\fs18\insrsid9916432\charrsid15087025 581}{\fs18\insrsid7804898\charrsid15087025 \cell 112}{
\fs18\insrsid15087025\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 76\cell 116}{\fs18\insrsid15087025\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 2}{\fs18\insrsid15087025\charrsid15087025 0}{
\fs18\insrsid7804898\charrsid15087025 \cell }{\fs18\insrsid15087025\charrsid15087025 67}{\fs18\insrsid7804898\charrsid15087025 9\cell 142}{\fs18\insrsid15087025\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 16\cell 1}{
\fs18\insrsid15087025\charrsid15087025 35.80}{\fs18\insrsid7804898\charrsid15087025 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs18\insrsid16136294\charrsid10823070 \trowd \irow91\irowband91
\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth566\clshdrawnil \cellx-285\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth285\clshdrawnil \cellx0\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx2131\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth421\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx3001\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil \cellx3472\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil \cellx4550\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5117\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5684\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6251\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth411\clshdrawnil 
\cellx6662\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7229\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 92\cell 0\cell }{
\fs18\insrsid13787486\charrsid15087025 18}{\fs18\insrsid7804898\charrsid15087025 .40\cell 190\cell 14}{\fs18\insrsid13787486\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 92\cell }{\fs18\insrsid13787486\charrsid15087025 38}{
\fs18\insrsid7804898\charrsid15087025 .00\cell }{\fs18\insrsid13787486\charrsid15087025 28}{\fs18\insrsid7804898\charrsid15087025 8\cell 39.31\cell 57.60\cell }{\fs18\insrsid9916432\charrsid15087025 38}{\fs18\insrsid7804898\charrsid15087025 6\cell }{
\fs18\insrsid9916432\charrsid15087025 63}{\fs18\insrsid7804898\charrsid15087025 .}{\fs18\insrsid9916432\charrsid15087025 8}{\fs18\insrsid7804898\charrsid15087025 1\cell 77.20\cell }{\fs18\insrsid9916432\charrsid15087025 48}{
\fs18\insrsid7804898\charrsid15087025 4\cell }{\fs18\insrsid9916432\charrsid15087025 88}{\fs18\insrsid7804898\charrsid15087025 .31\cell 96}{\fs18\insrsid9916432\charrsid15087025 .80}{\fs18\insrsid7804898\charrsid15087025 \cell }{
\fs18\insrsid9916432\charrsid15087025 58}{\fs18\insrsid7804898\charrsid15087025 2\cell 113}{\fs18\insrsid15087025\charrsid15087025 .0}{\fs18\insrsid7804898\charrsid15087025 6\cell }{\fs18\insrsid15087025\charrsid15087025 116.40}{
\fs18\insrsid7804898\charrsid15087025 \cell }{\fs18\insrsid15087025\charrsid15087025 680}{\fs18\insrsid7804898\charrsid15087025 \cell 142}{\fs18\insrsid15087025\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 46\cell 136.}{
\fs18\insrsid15087025\charrsid15087025 0}{\fs18\insrsid7804898\charrsid15087025 0\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs18\insrsid16136294\charrsid10823070 \trowd \irow92\irowband92
\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth566\clshdrawnil \cellx-285\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth285\clshdrawnil \cellx0\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx2131\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth421\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx3001\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil \cellx3472\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil \cellx4550\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5117\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5684\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6251\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth411\clshdrawnil 
\cellx6662\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7229\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 93\cell 0\cell 18.60
\cell 191\cell }{\fs18\insrsid13787486\charrsid15087025 15.}{\fs18\insrsid7804898\charrsid15087025 12\cell 38.20\cell 289\cell 39.56\cell 57.80\cell 387\cell 64.06\cell 77.40\cell 4}{\fs18\insrsid9916432\charrsid15087025 8}{
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\fs18\insrsid15087025\charrsid15087025 116.}{\fs18\insrsid7804898\charrsid15087025 60\cell 681\cell }{\fs18\insrsid15087025\charrsid15087025 142.}{\fs18\insrsid7804898\charrsid15087025 76\cell 136.20\cell }\pard 
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\cellx3472\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
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\cellx10350\row }\trowd \irow94\irowband94\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth566\clshdrawnil 
\cellx-285\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth285\clshdrawnil \cellx0\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx2131\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth421\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx3001\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil \cellx3472\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil \cellx4550\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5117\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5684\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6251\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth411\clshdrawnil \cellx6662\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7229\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 95\cell 0\cell 19}{\fs18\insrsid13787486\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 00\cell 193\cell 15}{
\fs18\insrsid13787486\charrsid15087025 .}{\fs18\insrsid7804898\charrsid15087025 56\cell 38.60\cell 291\cell 40.06\cell 58.20\cell 389\cell 64.56\cell }{\fs18\insrsid9916432\charrsid15087025 77.8}{\fs18\insrsid7804898\charrsid15087025 0\cell 487\cell 89.06
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\fs18\insrsid7804898\charrsid15087025 0\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs18\insrsid16136294\charrsid10823070 \trowd \irow94\irowband94
\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth566\clshdrawnil \cellx-285\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth285\clshdrawnil \cellx0\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx2131\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth421\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx3001\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil \cellx3472\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil \cellx4550\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5117\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5684\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6251\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth411\clshdrawnil \cellx6662\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7229\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\row }\trowd \irow95\irowband95
\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth566\clshdrawnil \cellx-285\clvertalc\clbrdrt\brdrs\brdrw10 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth285\clshdrawnil \cellx0\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567
\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx2131\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl
\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth421\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx3001
\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil \cellx3472\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil \cellx4550\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5117\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5684\clvertalc
\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6251\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth411\clshdrawnil \cellx6662\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7229\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc
\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\pard 
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\cellx1134\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
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\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx3001\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil \cellx3472\clvertalc\clbrdrt\brdrnone 
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\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5684\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6251\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil 
\cellx8363\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid7804898\charrsid15087025 97\cell 0\cell 19 40\cell 195\cell 16}{\fs18\insrsid13787486\charrsid15087025 .0}{\fs18\insrsid7804898\charrsid15087025 6\cell }{
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\fs18\insrsid7804898\charrsid15087025 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs18\insrsid16136294\charrsid10823070 \trowd \irow96\irowband96
\ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth566\clshdrawnil \cellx-285\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth285\clshdrawnil \cellx0\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
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\cellx6662\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7229\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\row }\trowd \irow97\irowband97\lastrow \ts11\trleft-851\trftsWidth3\trwWidth11201\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth566\clshdrawnil \cellx-285\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth285\clshdrawnil \cellx0\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx567\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx1134\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth430\clshdrawnil \cellx1564\clvertalc
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\cltxlrtb\clftsWidth3\clwWidth421\clshdrawnil \cellx2552\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth449\clshdrawnil \cellx3001\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth471\clshdrawnil \cellx3472\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth516\clshdrawnil \cellx3988\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth562\clshdrawnil \cellx4550\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5117\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx5684\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6251\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth411\clshdrawnil \cellx6662\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7229\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7796\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx8363\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs18\insrsid13787486\charrsid15087025 98}{
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\fs18\insrsid15087025\charrsid15087025 144.26}{\fs18\insrsid7804898\charrsid15087025 \cell 1}{\fs18\insrsid15087025\charrsid15087025 37.20}{\fs18\insrsid10224861\charrsid15087025 \cell }\pard 
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\cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx8788\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9355\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth995\clshdrawnil \cellx10350\row }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid15087025 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6578412 {\fs24\insrsid10489233 PAYE Tax Table from 1 July 1997
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6578412 {\fs24\insrsid6578412 
\par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6578412 {\fs24\insrsid6578412 No Tax on weekly income below:\tab $116\tab \tab \tab \tab \tab Look up weekly income in whole dollars}{\fs24\insrsid6578412\charrsid7804898 
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\cellx10430\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid8612746\charrsid8612746 Weekly 
\par Income \cell }{\fs16\insrsid8612746 P
\par 
\par Tax}{\fs16\insrsid8612746\charrsid8612746 \cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid8612746 {\fs16\insrsid8612746 S}{\fs16\insrsid8612746\charrsid8612746 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid8612746\charrsid8612746 Weekly Income \cell }{\fs16\insrsid8612746 P
\par 
\par Tax}{\fs16\insrsid8612746\charrsid8612746 \cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid8612746 {\fs16\insrsid8612746\charrsid8612746 S\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {
\fs16\insrsid8612746\charrsid8612746 Weekly
\par Income\cell P
\par Tax\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid8612746 {\fs16\insrsid8612746\charrsid8612746 S\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid8612746\charrsid8612746 Weekly}{
\fs16\insrsid8612746 
\par }{\fs16\insrsid8612746\charrsid8612746 Income \cell }{\fs16\insrsid8612746 P
\par 
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\par }{\fs16\insrsid8612746\charrsid8612746 
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\par Income \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs16\insrsid8612746 P
\par 
\par Tax
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}\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid8612746\charrsid8612746 Weekly
\par In}{\fs16\insrsid1649504 c}{\fs16\insrsid8612746\charrsid8612746 o}{\fs16\insrsid1649504 m}{\fs16\insrsid8612746\charrsid8612746 e\cell P
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\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil 
\cellx9863\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\trowd \irow1\irowband1
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\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394
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\cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc
\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc
\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 687\cell 144.56\cell 137.40\cell }{\fs16\insrsid16188332\charrsid8612746 78}{\fs16\insrsid7804898\charrsid8612746 0\cell 172.46\cell 156.00\cell 873\cell 
200.36\cell 174.60\cell 966\cell 228.26\cell 193.20\cell }{\fs16\insrsid16188332\charrsid8612746 1059}{\fs16\insrsid7804898\charrsid8612746 \cell 256.16\cell 211.80\cell 1152\cell }{\fs16\insrsid16188332\charrsid8612746 28}{
\fs16\insrsid7804898\charrsid8612746 4.06\cell }{\fs16\insrsid16188332\charrsid8612746 23}{\fs16\insrsid7804898\charrsid8612746 0.40\cell 1245\cell 311.96\cell 249.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
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\cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
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\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl
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\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc
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\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\trowd \irow2\irowband2\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil 
\cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil 
\cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 688\cell 144.86\cell 137.60\cell 781\cell 172}{\fs16\insrsid16188332\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 76\cell 156.20\cell 874\cell 
200.66\cell 174.80\cell 967\cell 228.56\cell 193.40\cell 1060\cell 256.46\cell 212.00\cell 1153\cell 284.36\cell 230.60\cell 1246\cell 312.26\cell 249.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
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\cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil 
\cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 689\cell }{\fs16\insrsid12320846\charrsid8612746 145.16}{\fs16\insrsid7804898\charrsid8612746 \cell 137.80\cell 782\cell 173.06\cell 156.40\cell 875\cell 
200.96\cell 175.00\cell 968\cell 228.86\cell 193.60\cell 1061\cell 256.76\cell 212.20\cell 1154\cell 284.66\cell 230.80\cell 1247\cell 312.56\cell 249.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil 
\cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil 
\cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 690\cell 145.46\cell 138.00\cell 783\cell }{\fs16\insrsid16188332\charrsid8612746 173.}{\fs16\insrsid7804898\charrsid8612746 36\cell 156.60\cell 876\cell 
201.26\cell 175.20\cell 969\cell 229.16\cell 193.}{\fs16\insrsid16188332\charrsid8612746 8}{\fs16\insrsid7804898\charrsid8612746 0\cell 1062\cell 257.06\cell 212.40\cell 1155\cell 284.96\cell 231.00\cell 1248\cell 312.86\cell 249.60\cell }\pard 
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\cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 691\cell 145.76\cell 138.20\cell 784\cell 173.66\cell 156.80\cell 877\cell 201.56\cell 175.40\cell 970\cell 229.46\cell 194.00\cell 1063
\cell 257.36\cell 212.60\cell 1156\cell 285.26\cell 231.20\cell 1249\cell 313.16\cell 249.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow5\irowband5
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\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 692\cell 146}{
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\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 693\cell 146}{\fs16\insrsid12320846\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 36\cell 138.60\cell 7}{\fs16\insrsid16188332\charrsid8612746 8}{
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\cell 285.86\cell 231.60\cell 1251\cell 313.76\cell 250.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow7\irowband7
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
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\cell 231.80\cell 1252\cell 314.06\cell 250.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow8\irowband8
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil 
\cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 699\cell 148.16\cell 139.80\cell 792\cell 176.06\cell 158.40\cell }{\fs16\insrsid16188332\charrsid8612746 8}{\fs16\insrsid7804898\charrsid8612746 85\cell 
203.96\cell 177.00\cell 978\cell 231.86\cell 195.60\cell 1071\cell 259.76\cell 214.20\cell 1164\cell 287.66\cell 232.80\cell 1257\cell 315.56\cell 251.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\fs22\insrsid8612746\charrsid15087025 \trowd \irow13\irowband13\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil 
\cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil 
\cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 700\cell 148.46\cell 140}{\fs16\insrsid12320846\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 00\cell 793\cell 176.36\cell 158.60\cell 886\cell 
204.26\cell 177.20\cell 979\cell 232.16\cell 195.80\cell 1072\cell 260.06\cell 214.40\cell 1165\cell 287.96\cell 233.00\cell 1258\cell 315.86\cell 251.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\fs22\insrsid8612746\charrsid15087025 \trowd \irow14\irowband14\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil 
\cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil 
\cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 701\cell 148.76\cell 140.20\cell 794\cell 176.66\cell 158.80\cell 887\cell 204.56\cell 177.40\cell 980\cell 232.46\cell 196.00\cell 1073\cell 260.36\cell 
214.60\cell 1166\cell 288.26\cell 233.20\cell 1259\cell 316.16\cell 251.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow15\irowband15
\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil 
\cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 702\cell 149}{
\fs16\insrsid12320846\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 06\cell 140.40\cell 795\cell 176.96\cell 159.00\cell }{\fs16\insrsid16188332\charrsid8612746 888}{\fs16\insrsid7804898\charrsid8612746 \cell }{
\fs16\insrsid16188332\charrsid8612746 204.8}{\fs16\insrsid7804898\charrsid8612746 6\cell 177.60\cell 981\cell 232.76\cell 196.20\cell 1074\cell 260.66\cell 214.80\cell 1167\cell 288.56\cell 233.40\cell 1260\cell 316.46\cell 252.00\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow16\irowband16\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil 
\cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil 
\cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 703\cell 149.36\cell 140}{\fs16\insrsid12320846\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 60\cell 796\cell 177}{
\fs16\insrsid16188332\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 26\cell 159.20\cell 889\cell 205.16\cell 177.80\cell 982\cell 233.06\cell 196.40\cell 1075\cell 260.96\cell 215.00\cell 1168\cell 288.86\cell 233.60\cell 1261\cell 316.76\cell 
252.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow17\irowband17\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone 
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 713\cell 152.36\cell 
142.60\cell 806\cell 180.26\cell 161.20\cell 899\cell 208.16\cell 179.80\cell 992\cell 236.06\cell 198.40\cell 1085\cell 263.96\cell 217.00\cell 1178\cell 291.66\cell 235.60\cell 1271\cell 319.76\cell 254.20\cell }\pard 
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\cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 714\cell 152.66\cell 142.80\cell 807\cell }{\fs16\insrsid541356\charrsid8612746 18}{\fs16\insrsid7804898\charrsid8612746 0.56\cell 16140
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}\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow28\irowband28\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl
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\cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 715\cell 152.96\cell 143.00\cell 808\cell 180.86\cell 161.60\cell 901\cell 208.78\cell }{\fs16\insrsid541356\charrsid8612746 18}{
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\cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 716\cell 153.26\cell 143.20\cell 809\cell 181.18\cell 161.80\cell 902\cell 209.06\cell 180.40\cell 995\cell 236.98\cell 199.00\cell 1088
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\cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil 
\cellx10430\row }\trowd \irow31\irowband31\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil 
\cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 717\cell 153.56\cell 143.40\cell 810\cell 181.46\cell 162.00\cell 903\cell 209.36\cell 180.60\cell 996\cell 237.26\cell 199.20\cell 1089\cell 265.16\cell 
217.80\cell 1182\cell 293.06\cell 236.40\cell 1275\cell 320.96\cell 255.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow31\irowband31
\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\trowd \irow32\irowband32
\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc
\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 718\cell 153.86\cell 143.60\cell 811\cell 181.76\cell 162.20\cell 904\cell 209.66\cell 180.80\cell 997\cell 237.56\cell 199.40\cell 1090\cell 265.46\cell 
218.00\cell 1183\cell 293.36\cell 236.60\cell 1276\cell 321.26\cell 255.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow32\irowband32
\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc
\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\trowd \irow33\irowband33
\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil 
\cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
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\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
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\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 719\cell 154.16\cell }{\fs16\insrsid16188332\charrsid8612746 143.8}{
\fs16\insrsid7804898\charrsid8612746 0\cell }{\fs16\insrsid16188332\charrsid8612746 8}{\fs16\insrsid7804898\charrsid8612746 12\cell 182.08\cell 162.40\cell 905\cell 209.96\cell 181.00\cell 998\cell }{\fs16\insrsid541356\charrsid8612746 237.}{
\fs16\insrsid7804898\charrsid8612746 86\cell 199.60\cell 1091\cell 265.76\cell 218.20\cell 1184\cell 293.66\cell 236.80\cell 1277\cell 321}{\fs16\insrsid541356\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 56\cell 255.40\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow33\irowband33\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
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\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
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\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 720\cell 15446\cell 144.00\cell 813\cell 182.36\cell 162.60\cell 90}{\fs16\insrsid541356\charrsid8612746 6}{\fs16\insrsid7804898\charrsid8612746 \cell 210.26
\cell 181.20\cell 999\cell 238.16\cell 199.80\cell 1092\cell 268.06\cell 218.40\cell 1185\cell 293.96\cell 237.00\cell 1278\cell 321.86\cell 255.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\fs22\insrsid8612746\charrsid15087025 \trowd \irow34\irowband34\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
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\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrnone 
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\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 721
\cell 154.76\cell 144.20\cell 814\cell 182.66\cell 162.80\cell 907\cell 210.56\cell 181.40\cell 1000\cell 238.46\cell 200.00\cell 1093\cell 266.36\cell 218.60\cell 1186\cell 294.26\cell 237.20\cell 1279\cell 322.16\cell 255.80\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow35\irowband35\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
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\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996
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\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 722\cell 155.06\cell 144.40\cell 815\cell 182.96\cell 163.00\cell 908\cell 210.86\cell 181.60\cell 1001\cell 238.76\cell 200.20\cell 1094\cell 266.66\cell 
218.80\cell 1187\cell 294.56\cell 237.40\cell 1280\cell 322.46\cell 256.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow36\irowband36
\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
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\cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
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\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 723\cell 155.36\cell 144.60\cell }{\fs16\insrsid16188332\charrsid8612746 8}{
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219.20\cell 1189\cell 295.16\cell 237.80\cell 1282\cell 323.06\cell 25}{\fs16\insrsid541356\charrsid8612746 6}{\fs16\insrsid7804898\charrsid8612746 .40\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
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\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 725
\cell 155.96\cell 145.00\cell 818\cell }{\fs16\insrsid541356\charrsid8612746 183.8}{\fs16\insrsid7804898\charrsid8612746 6\cell 163.60\cell 911\cell 211.76\cell 182.20\cell 1004\cell 239.66\cell 200.80\cell 1097\cell 267.56\cell 219.40\cell 1190\cell 
295.46\cell 238.00\cell 1283\cell 323.36\cell 256.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow39\irowband39
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\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 726\cell 156.26\cell 145.20\cell 819\cell 184.18\cell 163.80\cell 912\cell 212.06\cell 
182.40\cell 1005\cell 239.96\cell 201.00\cell 1098\cell 267.86\cell 219.60\cell 1191\cell 295.76\cell 230.20\cell 1284\cell 323.66\cell 256.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
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\cell 156.56\cell 145.40\cell 820\cell 184.46\cell 164.00\cell 913\cell 212.36\cell 182.60\cell 1006\cell 240.26\cell 201.20\cell 1099\cell 268.16\cell 219.80\cell 1192\cell 296.06\cell 238.40.\cell 1285\cell 323.96\cell 257}{
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\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 728\cell 156.86\cell 145.60\cell 821\cell 184.76\cell 164.20\cell 914\cell 212.66\cell 
182.80\cell 1007\cell 240.56\cell 201.40\cell 1100\cell 268.46\cell 220.00\cell 1193\cell 296.36\cell 238.60\cell 1286\cell 324.26\cell 257.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
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\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863
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\cell 157.16\cell }{\fs16\insrsid16188332\charrsid8612746 145.8}{\fs16\insrsid7804898\charrsid8612746 0\cell 822\cell 185.06\cell 164.40\cell 915\cell 212.86\cell 183.00\cell 1008\cell 240}{\fs16\insrsid541356\charrsid8612746 .}{
\fs16\insrsid7804898\charrsid8612746 88\cell 201.60\cell 1101\cell 268.76\cell 220}{\fs16\insrsid541356\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 20\cell 1194\cell 296.66\cell 238.80\cell 1287\cell 324.56\cell 257.40\cell }\pard 
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\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 730\cell 157.46\cell 146.00\cell 823\cell 185.36\cell 164.60\cell 916\cell 213.26\cell 183.20\cell 1009\cell 241.16\cell 201.80\cell 1102\cell 269.06\cell 
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\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863
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\cell }{\fs16\insrsid16188332\charrsid8612746 157}{\fs16\insrsid7804898\charrsid8612746 .76\cell 146.20\cell 824\cell 185.66\cell 164.80\cell 917\cell 213.56\cell 183.40\cell 1010\cell 241.46\cell 202.00\cell 1103\cell 269.36\cell 220.60\cell 1196\cell 
297}{\fs16\insrsid541356\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 26\cell 239}{\fs16\insrsid541356\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 20\cell 1289\cell 325.16\cell 257.80\cell }\pard 
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\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 732\cell 158.06\cell 146.40\cell 825\cell 185.96\cell 165.00\cell 918\cell 213.86\cell 183.60\cell 1011\cell 241.76\cell 202.20\cell 1104\cell 269.66\cell 
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\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 733\cell 158.36\cell 146.60\cell 826\cell 186.26\cell 165.20\cell 919\cell 214}{
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\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 738\cell 159.86\cell 147.60\cell 831\cell 187}{\fs16\insrsid541356\charrsid8612746 .}{
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\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 742\cell 161.06\cell 148.40\cell 835\cell 188.96\cell 167.00\cell 928\cell 216.86\cell 
185.60\cell 1021\cell 244.76\cell 204.20\cell 1114\cell 272.66\cell 222.80\cell 1207\cell 300.56\cell 241}{\fs16\insrsid13532043\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 40\cell 1300\cell 328.46\cell 260.00\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow56\irowband56\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil 
\cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 743\cell 161.36\cell 148.60\cell 836\cell 189.26\cell 167.20\cell 929\cell 217.16\cell 185.80\cell 1022\cell 245.06\cell 204.40\cell 1115\cell 272.96\cell 
223.00\cell 1208\cell 300.66\cell 241.60\cell 1301\cell 328.76\cell 260.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow57\irowband57
\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil 
\cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 744\cell 161.66\cell }{\fs16\insrsid541356\charrsid8612746 148.8}{
\fs16\insrsid7804898\charrsid8612746 0\cell 837\cell 189.58\cell 167.40\cell 930\cell 217.46\cell 186.00\cell 1023\cell 245.36\cell 204.60\cell 1116\cell 273.26\cell 223.20\cell 1209\cell 301.16\cell 241.80\cell 1302\cell 329.05\cell 260.40\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow58\irowband58\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil 
\cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 745\cell 161.96\cell 149.00\cell 838\cell 189.86\cell 167.60\cell 931\cell 217.76\cell 186.20\cell 1024\cell 245.66\cell 204.80\cell 1117\cell 273.56\cell 
223.40\cell 1210\cell 301.46\cell 242.00\cell 1303\cell 329.36\cell 260.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow59\irowband59
\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil 
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\cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 746\cell 162.26\cell 149.20\cell 839\cell 190.16\cell 167.80\cell 932\cell }{
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\fs16\insrsid13532043\charrsid8612746 8}{\fs16\insrsid7804898\charrsid8612746 0\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow60\irowband60
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\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil 
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\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 747\cell 162}{\fs16\insrsid541356\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 
56\cell 149.40\cell 840\cell 190.46\cell 168.00\cell 933\cell 218.36\cell 186.60\cell 1026\cell 246.26\cell 205.20\cell 1119\cell 274.16\cell 223.80\cell 1212\cell 302.06\cell 242.40\cell 1305\cell 329.96\cell 261.00\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow61\irowband61\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
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\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 748\cell 162.86\cell 149.60\cell 841\cell 190.76\cell 168.20\cell 934\cell 218.66\cell 186.80\cell 1027\cell 246.56\cell 205.40\cell 1120\cell 274.46\cell 
224.00\cell 1213\cell 302.36\cell 242.60\cell 1306\cell 330.26\cell 261.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow62\irowband62
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\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 749\cell 163.16\cell 149.80\cell 842\cell 191.06\cell 166.40\cell 935\cell 218.96\cell 
187.00\cell 1028\cell 246.86\cell 205.60\cell 1121\cell 274.76\cell 224.20\cell 1214\cell 302.66\cell 242.80\cell 1307\cell 330.56\cell 261.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
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\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 750
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\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863
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\fs16\insrsid13532043\charrsid8612746 8}{\fs16\insrsid7804898\charrsid8612746 0\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow65\irowband65
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\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 752\cell 164}{\fs16\insrsid541356\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 
06\cell 150.40\cell 845\cell 191.98\cell 169.00\cell 938\cell 219.86\cell 107.60\cell 1031\cell 247.78\cell 206.20\cell 1124\cell 275.66\cell 224.80\cell 1217\cell 303.66\cell 243.40\cell 1310\cell 331.46\cell 262.00\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow66\irowband66\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
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\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 753\cell 164.36\cell 150.60\cell 846\cell 192.26\cell 169.20\cell 939\cell 220.16\cell 187.80\cell 1032\cell 248.06\cell 206.40\cell 1125\cell 275.96\cell 
225.00\cell 1218\cell 303.86\cell 243.60\cell 1311\cell 331.76\cell 262.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow67\irowband67
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\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 754\cell 164.66\cell 150.80\cell 847\cell 192.56\cell 169.40\cell 940\cell 220.46\cell 
188.00\cell 1033\cell 248.36\cell 206.60\cell 1126\cell 276.26\cell 225.20\cell 1219\cell 304.16\cell 243.80\cell 1312\cell 332.08\cell 262.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
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\cell 164.96\cell 151.00\cell 848\cell }{\fs16\insrsid541356\charrsid8612746 192.8}{\fs16\insrsid7804898\charrsid8612746 6\cell 169.60\cell 941\cell 220.76\cell 188.20\cell 1034\cell 248.66\cell 206.80\cell 1127\cell 276.56\cell 225.40\cell 1220\cell 
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\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 756
\cell 165.26\cell 151.20\cell 849\cell 193.16\cell 169.80\cell 942\cell 221.06\cell 188.40\cell 1035\cell 248.96\cell 207.00\cell 1128\cell 276.86\cell 225.60\cell 1221\cell 304.76\cell 244.20\cell 1314\cell 332.66\cell 262.80\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow70\irowband70\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil 
\cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
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\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 757\cell 165.56\cell 151.40\cell 850\cell 193.46\cell 170.00\cell 943\cell 221.36\cell 188.60\cell 1036\cell 249.26\cell 207.20\cell 1129\cell 277.16\cell 
225.80\cell 1222\cell 305.06\cell 244.40\cell 1315\cell 332.96\cell 263.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow71\irowband71
\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil 
\cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 758\cell 165.86\cell 151.60\cell 851\cell 193.76\cell 170.20\cell 944\cell 221.66\cell 
188.80\cell 1037\cell 249.56\cell 207.40\cell 1130\cell 277.46\cell 226.00\cell 1223\cell 305.36\cell 244.60\cell 1316\cell 333.26\cell 263.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
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\cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
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\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 759
\cell 166.16\cell 151.80\cell 852\cell 194.06\cell 170.40\cell 945\cell 221.96\cell 189.00\cell 1038\cell 249.88\cell 207.60\cell 1131\cell 277.76\cell 226.20\cell 1224\cell 305.66\cell 244.80\cell 1317\cell 333}{\fs16\insrsid13532043\charrsid8612746 .}{
\fs16\insrsid7804898\charrsid8612746 56\cell 263.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow73\irowband73
\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil 
\cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 760\cell 166.46\cell 152.00\cell 853\cell 194.36\cell 170.60\cell 946\cell 222.26\cell 
189.20\cell 1039\cell 250.16\cell 207.80\cell 1132\cell 278.06\cell 226.40\cell 1225\cell 305.96\cell 245.00\cell 1318\cell 333.86\cell 263.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
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\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt\brdrnone 
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\cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 761
\cell 166.76\cell 152.20\cell 854\cell 194.66\cell 170.60\cell 947\cell 222.56\cell 189.40\cell 1040\cell 250.46\cell 208.00\cell 1133\cell 278.36\cell 226.60\cell 1226\cell 306.26\cell 245.20\cell 1319\cell 334.16\cell 263.80\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow75\irowband75\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil 
\cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 762\cell 167.06\cell 152.40\cell 855\cell 194.96\cell 171.00\cell 948\cell 222.86\cell 1}{\fs16\insrsid13532043\charrsid8612746 8}{
\fs16\insrsid7804898\charrsid8612746 9.60\cell 1041\cell 250.76\cell 208.20\cell 1134\cell 278.66\cell 226.80\cell 1227\cell 306.56\cell 245.40\cell 1320\cell 334.46\cell 264.00\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow76\irowband76\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil 
\cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 763\cell 167.36\cell 152.60\cell 856\cell 195.26\cell 171.20\cell 949\cell 223.18\cell 189.80\cell 1042\cell 251.06\cell 208.40\cell 1135\cell 27}{
\fs16\insrsid13532043\charrsid8612746 8}{\fs16\insrsid7804898\charrsid8612746 .96\cell 227.00\cell 1228\cell 306.86\cell 245.60\cell 1321\cell 334.76\cell 264.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\fs22\insrsid8612746\charrsid15087025 \trowd \irow77\irowband77\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 764
\cell 167.66\cell 152.80\cell 857\cell 195.56\cell 171.40\cell 950\cell 223.46\cell 190.00\cell 1043\cell 251.36\cell 208.60\cell 1136\cell 279.26\cell 227.20\cell 1229\cell 307.16\cell 245.80\cell 1322\cell 335.06\cell 264.40\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow78\irowband78\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil 
\cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 765\cell 167.96\cell 153.00\cell 858\cell 195.86\cell 171.60\cell 951\cell 223.76\cell 190.20\cell 1044\cell 251.66\cell 208.80\cell 1137\cell 279.56\cell 
227.40\cell 1230\cell 307.46\cell 246.00\cell 1323\cell 335.36\cell 264.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow79\irowband79
\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
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\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 770
\cell 169.46\cell 154.00\cell 863\cell 197.36\cell 172.60\cell 956\cell 225.26\cell 191.20\cell 1049\cell 253.16\cell 209.80\cell 1142\cell 281.06\cell 228.40\cell 1235\cell 308.96\cell 247.00\cell 1328\cell 336.86\cell 265.60\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow84\irowband84\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil 
\cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 771\cell 169.76\cell 154.20\cell }{\fs16\insrsid13532043\charrsid8612746 8}{\fs16\insrsid7804898\charrsid8612746 64\cell 197.66\cell 172.80\cell 957\cell 
225.56\cell 191.40\cell 1050\cell 253.46\cell 210.00\cell 1143\cell 281.36\cell 228.60\cell 1236\cell 309.26\cell 247.20\cell 1329\cell 337.16\cell 265.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\fs22\insrsid8612746\charrsid15087025 \trowd \irow85\irowband85\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
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\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 772
\cell 170.06\cell 154.40\cell 865\cell 197}{\fs16\insrsid13532043\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 98\cell 173.00\cell 958\cell 225.86\cell 191.60\cell 1051\cell 253.76\cell 210.20\cell 1144\cell 281.66\cell 228.80\cell 1237\cell 
309.56\cell 247.40\cell 1330\cell 337.46\cell 266.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow86\irowband86
\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil 
\cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 773\cell 170.36\cell 154.60\cell 866\cell 198.26\cell 173.20\cell 959\cell 226.16\cell 
191.80\cell 1052\cell 254.06\cell 210.40\cell 1145\cell 281.96\cell 229.00\cell 1238\cell 309.86\cell 247.60\cell 1331\cell 337.76\cell 266.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\fs22\insrsid8612746\charrsid15087025 \trowd \irow87\irowband87\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth423\clshdrawnil \cellx-433\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil \cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 774
\cell 170.66\cell 154}{\fs16\insrsid13532043\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 80\cell 867\cell 198.56\cell 173.40\cell 960\cell 226.46\cell 192.00\cell 1053\cell 254.36\cell 210.60\cell 1146\cell 282.26\cell 229.20\cell 1239\cell 
310.16\cell 247.80\cell 1332\cell 338.06\cell 266.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow88\irowband88
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\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth575\clshdrawnil \cellx142\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth711\clshdrawnil \cellx853\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx1278\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth608\clshdrawnil 
\cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
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\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
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\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 775\cell 17096\cell 155.00\cell 868\cell 198.86\cell 17360\cell 961\cell 226.76\cell 
192.20\cell 1054\cell 254.66\cell 210}{\fs16\insrsid8612746\charrsid8612746 .8}{\fs16\insrsid7804898\charrsid8612746 0\cell 1147\cell 282.56\cell 229.40\cell 1240\cell 310.46\cell 248.00\cell 1333\cell 338.36\cell 266.60\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow89\irowband89\ts11\trleft-856\trftsWidth3\trwWidth11286\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
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\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 776\cell 171}{\fs16\insrsid13532043\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 26\cell 155}{\fs16\insrsid13532043\charrsid8612746 .}{
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\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
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\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
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\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 777\cell 171.56\cell 155.40\cell 870\cell 199.46\cell 174}{\fs16\insrsid13532043\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 00\cell 963\cell 
227.36\cell 192.60\cell 1056\cell 255.26\cell 211.20\cell 1149\cell 283.16\cell 229.80\cell 1242\cell 311.06\cell 248}{\fs16\insrsid8612746\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 40\cell 1335\cell }{\fs16\insrsid8612746\charrsid8612746 
338.}{\fs16\insrsid7804898\charrsid8612746 96\cell 267.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow91\irowband91
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\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid7804898\charrsid8612746 779\cell 172}{\fs16\insrsid8612746\charrsid8612746 .}{
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227.96\cell 193.00\cell 1}{\fs16\insrsid8612746\charrsid8612746 0}{\fs16\insrsid7804898\charrsid8612746 58\cell 255.86\cell 211.60\cell 1151\cell 283}{\fs16\insrsid8612746\charrsid8612746 .}{\fs16\insrsid7804898\charrsid8612746 76\cell 230.20\cell 1244
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\fs16\insrsid8612746\charrsid14288446 .}{\fs16\insrsid7804898\charrsid14288446 40\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs22\insrsid8612746\charrsid15087025 \trowd \irow93\irowband93\lastrow 
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\cellx1886\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth597\clshdrawnil \cellx2483\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth425\clshdrawnil \cellx2908\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth486\clshdrawnil \cellx3394\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx3961\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth468\clshdrawnil \cellx4429\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx4996\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth526\clshdrawnil \cellx5522
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx6089\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth571\clshdrawnil \cellx6660\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx7227\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth419\clshdrawnil \cellx7646\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth654\clshdrawnil \cellx8300\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth535\clshdrawnil \cellx8835\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx9402
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth461\clshdrawnil \cellx9863\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth567\clshdrawnil \cellx10430\row }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14288446 {\fs24\insrsid14288446 PAYE Tax Table from 1 July 1997}{\fs24\insrsid8612746 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid533517 {\fs24\insrsid14288446 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14288446 {\fs24\insrsid14288446 No tax on weekly income below: $116
\par 
\par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14288446 {\fs24\insrsid14288446 Look up weekly income in whole dollars
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid14288446\charrsid7804898 
\par }\trowd \irow0\irowband0\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc
\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl
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\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid14288446\charrsid7143926 Weekly Income\cell P
\par 
\par Tax\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14288446 {\fs16\insrsid14288446\charrsid7143926 S\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid14288446\charrsid7143926 Weekly Income
\cell P
\par 
\par Tax\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14288446 {\fs16\insrsid14288446\charrsid7143926 S\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid14288446\charrsid7143926 Weekly Income
\cell P
\par 
\par Tax\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14288446 {\fs16\insrsid14288446\charrsid7143926 
\par S\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid14288446\charrsid7804898 \trowd \irow0\irowband0\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl
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\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\trowd \irow1\irowband1\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
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\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
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\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1338\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14288446 {
\fs16\insrsid5777300\charrsid7143926 339.88\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 267.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {
\fs16\insrsid5777300\charrsid7143926 1431\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 367.76\cell 286.20\cell }{\fs16\insrsid14813990\charrsid7143926 1524}{
\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 395.66}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 304.80}{\fs16\insrsid5777300\charrsid7143926 \cell }\pard 
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\cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
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\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\trowd \irow2\irowband2\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil 
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\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1339\cell 340.16\cell 267.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1432
\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 368.06\cell 286.40\cell }{\fs16\insrsid14813990\charrsid7143926 1525}{\fs16\insrsid5777300\charrsid7143926 \cell }{
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\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt
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\cellx9088\row }\trowd \irow3\irowband3\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil 
\cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 
1340\cell 340.46\cell 268.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1433\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {
\fs16\insrsid5777300\charrsid7143926 368.36\cell 286.60\cell }{\fs16\insrsid14813990\charrsid7143926 1526}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 396.26}{\fs16\insrsid5777300\charrsid7143926 \cell }{
\fs16\insrsid14813990\charrsid7143926 305.20}{\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow3\irowband3
\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1341\cell 340.76\cell 
268.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1434\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 368.66
\cell 286.80\cell }{\fs16\insrsid14813990\charrsid7143926 1527}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 396.56}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 305.40}{
\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow4\irowband4\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1342\cell 341.06\cell 268.40\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1435\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 368.96\cell 287.00\cell }{
\fs16\insrsid14813990\charrsid7143926 1528}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 396.86}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 305.60}{
\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow5\irowband5\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1343\cell 341.36\cell 268.60\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1436\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 369.26\cell 287.20\cell }{
\fs16\insrsid14813990\charrsid7143926 1529}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 397.16}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 305.80}{
\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow6\irowband6\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1344\cell 341.66\cell 268.80\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1437\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 369.56\cell 287.40\cell }{
\fs16\insrsid14813990\charrsid7143926 1530}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 397.46}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 306.00}{
\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow7\irowband7\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1345\cell 341.96\cell 269.00\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1438\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 369.86\cell 287.60\cell }{
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\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow8\irowband8\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1346\cell 342.26\cell 269.20\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1439\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 370.16\cell 287.80\cell }{
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\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow9\irowband9\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1347\cell 342.56\cell 269.40\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1440\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 370.46\cell 288.00\cell }{
\fs16\insrsid14813990\charrsid7143926 1533}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 398.36}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 306.60}{
\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow10\irowband10\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1348\cell 342.86\cell 269.60\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1441\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 370.76\cell 288.20\cell }{
\fs16\insrsid14813990\charrsid7143926 1534}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 398.66}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 306.80}{
\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow11\irowband11\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1349\cell 343.16\cell 269.80\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid660381 {\fs16\insrsid5777300\charrsid7143926 1442\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 371.06\cell 288.40\cell }{
\fs16\insrsid14813990\charrsid7143926 1535}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 398.96}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 307.00}{
\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow12\irowband12\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1350\cell 343.46\cell 270.00\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1443\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 371.36\cell 288.60\cell }{
\fs16\insrsid14813990\charrsid7143926 1536}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 399.26}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 307.20}{
\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow13\irowband13\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1351\cell 343.76\cell 270.20\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1444\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 371.66\cell 288.80\cell }{
\fs16\insrsid14813990\charrsid7143926 1537}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 399.56}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 307.40}{
\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow14\irowband14\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1352\cell 344.06\cell 270.40\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1445\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 371.96\cell 289.00\cell }{
\fs16\insrsid14813990\charrsid7143926 1538}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 399.86}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 307.60}{
\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow15\irowband15\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1353\cell 344.36\cell 270.60\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1446\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 372.26\cell 289.20\cell }{
\fs16\insrsid14813990\charrsid7143926 1539}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 400.16}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 307.80}{
\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow16\irowband16\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1354\cell 344.56\cell 270.80\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1447\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 372.56\cell 289.40\cell }{
\fs16\insrsid14813990\charrsid7143926 1540}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 400.46}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 308.00}{
\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow17\irowband17\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1355\cell 344.96\cell 271.00\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1448\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 372.86\cell 289.60\cell }{
\fs16\insrsid14813990\charrsid7143926 1541}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 400.76}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 308.20}{
\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow18\irowband18\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1356\cell 345.26\cell 271.20\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1449\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 373.16\cell 289.80\cell }{
\fs16\insrsid14813990\charrsid7143926 1542}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 401.06}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 308.40}{
\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow19\irowband19\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1357\cell 345.56\cell 271.40\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1450\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 373.46\cell 290.00\cell }{
\fs16\insrsid14813990\charrsid7143926 1543}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 401.36}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 308.60.}{
\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow20\irowband20\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1358\cell 345.86\cell 271.60\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1451\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 373.76\cell 290.20\cell }{
\fs16\insrsid14813990\charrsid7143926 1544}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 401.66}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 308.80}{
\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow21\irowband21\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 1359\cell 346.16\cell 271.80\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14752849 {\fs16\insrsid5777300\charrsid7143926 1452\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid5777300\charrsid7143926 374.06\cell 290.40\cell }{
\fs16\insrsid14813990\charrsid7143926 1545}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 401.96}{\fs16\insrsid5777300\charrsid7143926 \cell }{\fs16\insrsid14813990\charrsid7143926 309.00}{
\fs16\insrsid5777300\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid5777300\charrsid7804898 \trowd \irow22\irowband22\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
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\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1360\cell 346.46\cell 272.00\cell 1453\cell 374.36\cell 
}\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {\fs16\insrsid4750269\charrsid7143926 290.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1546\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {\fs16\insrsid4750269\charrsid7143926 402.26\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 309.20}{
\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow23\irowband23\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1361\cell 346.76\cell 272.20\cell 1454\cell 374.66\cell 
}\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {\fs16\insrsid4750269\charrsid7143926 290.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1547\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {\fs16\insrsid4750269\charrsid7143926 402.56\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 309.40}{
\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow24\irowband24\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
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\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\trowd \irow25\irowband25\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1362\cell 347.06\cell 272.40\cell 1455\cell 374.96\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {\fs16\insrsid4750269\charrsid7143926 291.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1548\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {\fs16\insrsid4750269\charrsid7143926 402.86\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 309.60}{
\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow25\irowband25\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
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\cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\trowd \irow26\irowband26\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc
\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1363\cell 347.36\cell 272.60\cell 1456\cell 375.26\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {\fs16\insrsid4750269\charrsid7143926 291.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1549\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {\fs16\insrsid4750269\charrsid7143926 403.16\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 309.80}{
\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow26\irowband26\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl
\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655
\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
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\clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\trowd \irow27\irowband27\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil 
\cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1364\cell 347.66\cell 272.80\cell 1457\cell 375.56\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 291.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1550\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 403.46\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 310.00}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow27\irowband27\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1365\cell 347.96\cell 273.00\cell 1458\cell 375.86\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 291.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1551\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 403.76\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 310.20}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow28\irowband28\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
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\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1366\cell 348.26\cell 273.20\cell 1459\cell 376.16\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 291.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1552\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 404.06\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 310.40}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow29\irowband29\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1367\cell 348.56\cell 273.40\cell 1460\cell 376.46\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 292.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1553\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 404.36\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 310.60}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow30\irowband30\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1368\cell 348.86\cell 273.60\cell 1461\cell 376.76\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 292.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1554\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 404.66\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 310.80}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1369\cell 349.16\cell 273.80\cell 1462\cell 377.06\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 292.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1555\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 404.96\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 311.00}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1370\cell 349.46\cell 274.00\cell 1463\cell 377.36\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 292.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1556\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 405.26\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 311.20}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1371\cell 349.76\cell 274.20\cell 1464\cell 377.66\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 292.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1557\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 405.56\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 311.40}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow34\irowband34\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1372\cell 350.06\cell 274.40\cell 1465\cell 377.96\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 293.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1558\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 405.86\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 311.60}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow35\irowband35\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1373\cell 350.36\cell 274.60\cell 1466\cell 378.26\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 293.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1559\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 406.16\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 311.80}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1374\cell 350.66\cell 274.80\cell 1467\cell 378.56\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 293.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1560\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 406.46\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 312.00}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1375\cell 350.96\cell 275.00\cell 1468\cell 378.86\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 293.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1561\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 406.76\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 312.20}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1376\cell 351.26\cell 275.20\cell 1469\cell 379.16\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 293.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1562\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 407.06\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 312.40}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1377\cell 351.56\cell 275.40\cell 1470\cell 379.46\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 294.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1563\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 407.36\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 312.60}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1378\cell 351.86\cell 275.60\cell 1471\cell 379.76\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 294.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1564\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 407.56\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 312.80}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow41\irowband41\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1379\cell 352.16\cell 275.80\cell 1472\cell 380.06\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 294.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1565\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 407.96\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 313.00}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow42\irowband42\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1380\cell 352.46\cell 276.00\cell 1473\cell 380.36\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 294.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1566\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 408.26\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 313.20}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow43\irowband43\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1381\cell 352.76\cell 276.20\cell 1474\cell 380.66\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 294.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1567\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 408.56\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 313.40}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1382\cell 353.06\cell 276.40\cell 1475\cell 380.96\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 295.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1568\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 408.86\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 313.60}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1383\cell 353.36\cell 276.60\cell 1476\cell 281.26\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 295.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1569\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 409.16\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 313.80}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1384\cell 353.66\cell 276.80\cell 1477\cell 381.58\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 295.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1570\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 409.46\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 314.00}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1345\cell 353.96\cell 277.00\cell 1478\cell 381.86\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 295.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1571\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 409.76\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 314.20}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1386\cell 354.26\cell 277.20\cell 1479\cell 382.16\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 295.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1572\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 410.06\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 314.40}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1367\cell 354.56\cell 277.40\cell 1480\cell 382.46\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 296.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1573\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 410.36\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 314.60}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1348\cell 354.86\cell 277.60\cell 1481\cell 382.76\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 296.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1574\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1389\cell 355.16\cell 277.80\cell 1482\cell 383.06\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 296.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1575\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1390\cell 355.46\cell 278.00\cell 1483\cell 383.36\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 296.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1576\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 411.26\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 315.20}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1391\cell 355.76\cell 278.20\cell 1484\cell 383.66\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 296.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1577\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 411.56\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 315.40}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1392\cell 356.06\cell 278.40\cell 1485\cell 383.96\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 297.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1578\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 411.86\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 315.60}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow55\irowband55\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1393\cell 356.36\cell 278.60\cell 1486\cell 384.26\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 297.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1579\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 412.16\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 315.80}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow56\irowband56\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1394\cell 356.66\cell 278.80\cell 1487\cell 384.56\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 297.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1580\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 412.46\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 316.00}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow57\irowband57\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1395\cell 356.96\cell 279.00\cell 1488\cell 384.86\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 297.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1581\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 412.76\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 316.20}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow58\irowband58\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1396\cell 357.26\cell 279.20\cell 1489\cell 385.16\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 297.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1582\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 413.06\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 316.40}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1397\cell 357.58\cell 279.40\cell 1490\cell 385.46\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 298.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1583\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 413.36\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 316.60}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1398\cell 357.88\cell 279.60\cell 1491\cell 385.76\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 298.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1584\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 413.66\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 316.80}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1399\cell 358.16\cell 279.80\cell 1492\cell 386.06\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 298.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1585\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 413.96\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 317.00}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1400\cell 358.46\cell 280.00\cell 1493\cell 386.36\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 298.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1586\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 414.26\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 317.20}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow63\irowband63\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1401\cell 358.76\cell 280.20\cell 1494\cell 386.66\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 298.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1587\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 414.56\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 317.40}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow64\irowband64\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1402\cell 359.06\cell 280.40\cell 1495\cell 386.96\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 299.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1588\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid6451205\charrsid7143926 414.86}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 317.60}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow65\irowband65\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1403\cell 359.36\cell 280.60\cell 1496\cell 387.26\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 299.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1589\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid6451205\charrsid7143926 415.16}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 317.80}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow66\irowband66\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1404\cell 359.66\cell 280.80\cell 1497\cell 387.56\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 299.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1590\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid6451205\charrsid7143926 415.46}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 318.00}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1405\cell 359.96\cell 281.00\cell 1498\cell 387.86\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 299.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1591\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid6451205\charrsid7143926 415.76}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 318.20}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1406\cell 360.26\cell 281.20\cell 1499\cell 388.16\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 299.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1592\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid6451205\charrsid7143926 416.06}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 318.40}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1407\cell 360.56\cell 281.40\cell 1500\cell 388.46\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 300.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1593\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid6451205\charrsid7143926 416.36}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 318.60}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1408\cell 360.86\cell 281.60\cell 1501\cell 388.76\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 300.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1594\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid6451205\charrsid7143926 416.66}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 318.80}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1409\cell 361.16\cell 281.80\cell 1502\cell 389.06\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 300.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1595\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid6451205\charrsid7143926 416.96}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 319.00}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1410\cell 361.46\cell 282.00\cell 1503\cell 389.36\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 300.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1596\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid6451205\charrsid7143926 417.26}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 319.20}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1411\cell 361.76\cell 282.20\cell 1504\cell 389.66\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 300.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1597\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid6451205\charrsid7143926 417.56}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 319.40}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1412\cell 362.06\cell 282.40\cell 1505\cell 389.96\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 301.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1598\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid6451205\charrsid7143926 417.86}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 319.60}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
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\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1413\cell 362.36\cell 282.60\cell 1506\cell 390.26\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 301.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1599\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid6451205\charrsid7143926 418.16}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 319.80}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow76\irowband76\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil 
\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1414\cell 362.66\cell 282.80\cell 1507\cell 390.56\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 301.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1600\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid6451205\charrsid7143926 418.46}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 320.00}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow77\irowband77\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil 
\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1415\cell 362.96\cell 283.00\cell 1508\cell 390.86\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid4750269\charrsid7143926 301.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\insrsid4750269\charrsid7804898 \trowd \irow78\irowband78\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil 
\cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1416\cell 363.26\cell 283.20\cell 1509\cell 391.16\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 301.80\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\insrsid4750269\charrsid7804898 \trowd \irow79\irowband79\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil 
\cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1417\cell 363.56\cell 283.40\cell 1510\cell 391.46\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 302.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\insrsid4750269\charrsid7804898 \trowd \irow80\irowband80\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil 
\cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1418\cell 363.86\cell 283.60\cell 1511\cell 391.76\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 302.20\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\insrsid4750269\charrsid7804898 \trowd \irow81\irowband81\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil 
\cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1419\cell 364.16\cell 283.80\cell 1512\cell 392.06\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 302.40\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\insrsid4750269\charrsid7804898 \trowd \irow82\irowband82\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil 
\cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1420\cell 364.46\cell 284.00\cell 1513\cell 392.36\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 302.60\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\insrsid4750269\charrsid7804898 \trowd \irow83\irowband83\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil 
\cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1421\cell 364.76\cell 284.20\cell 1514\cell 392.66\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {
\fs16\insrsid7143926\charrsid7143926 302.80}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow84\irowband84\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil 
\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1422\cell 345.06\cell 284.40\cell 1515\cell 392.96\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 
{\fs16\insrsid7143926\charrsid7143926 303.00}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow85\irowband85\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil 
\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1423\cell 365.360\cell 284.60\cell 1516\cell 393.26\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {\fs16\insrsid7143926\charrsid7143926 303.20}{\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {
\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid7143926 {\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {
\fs16\insrsid4750269\charrsid7143926 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow86\irowband86\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1424\cell 365.66\cell }{
\fs16\insrsid7143926\charrsid7143926 284.80}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 1517}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 393.56}{
\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 303.40}{\fs16\insrsid4750269\charrsid7143926 \cell \cell \cell \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\insrsid4750269\charrsid7804898 \trowd \irow87\irowband87\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil 
\cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 1425}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 36}{\fs16\insrsid4750269\charrsid7143926 5.}{
\fs16\insrsid7143926\charrsid7143926 96}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 285.00}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 1518}{
\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 393.86}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 303.60}{\fs16\insrsid4750269\charrsid7143926 \cell \cell \cell \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow88\irowband88\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil 
\cellx9088\row }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1426\cell }{\fs16\insrsid7143926\charrsid7143926 366.26}{\fs16\insrsid4750269\charrsid7143926 \cell }{
\fs16\insrsid7143926\charrsid7143926 285.20}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 1519}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 394.16}{
\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 303.80}{\fs16\insrsid4750269\charrsid7143926 \cell \cell \cell \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\insrsid4750269\charrsid7804898 \trowd \irow89\irowband89\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil 
\cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1427\cell }{\fs16\insrsid7143926\charrsid7143926 366.56}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 285.40}{
\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 1520}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 394.46}{\fs16\insrsid4750269\charrsid7143926 \cell }{
\fs16\insrsid7143926\charrsid7143926 304.00}{\fs16\insrsid4750269\charrsid7143926 \cell \cell \cell \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow90\irowband90
\ts11\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\trowd \irow91\irowband91\ts11\trrh-190\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil 
\cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil 
\cellx9088\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 1428}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 366.86}{\fs16\insrsid4750269\charrsid7143926 \cell }{
\fs16\insrsid7143926\charrsid7143926 285.60}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 1521}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 394.76}{
\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 304.20}{\fs16\insrsid4750269\charrsid7143926 \cell \cell \cell \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\insrsid4750269\charrsid7804898 \trowd \irow91\irowband91\ts11\trrh-190\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil 
\cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\trowd \irow92\irowband92
\ts11\trrh-279\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid6451205\charrsid7143926 1429}{
\fs16\insrsid4750269\charrsid7143926 \cell 367.}{\fs16\insrsid7143926\charrsid7143926 16}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 285.80}{\fs16\insrsid4750269\charrsid7143926 \cell }{
\fs16\insrsid7143926\charrsid7143926 1522}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 395.06}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 304.40}{
\fs16\insrsid4750269\charrsid7143926 \cell \cell \cell \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow92\irowband92
\ts11\trrh-279\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\trowd \irow93\irowband93\lastrow \ts11\trrh-283\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil \cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil 
\cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0 {\fs16\insrsid4750269\charrsid7143926 1430\cell }{\fs16\insrsid7143926\charrsid7143926 36}{
\fs16\insrsid4750269\charrsid7143926 7}{\fs16\insrsid7143926\charrsid7143926 .}{\fs16\insrsid4750269\charrsid7143926 4}{\fs16\insrsid7143926\charrsid7143926 6}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 286.00}{
\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 1523}{\fs16\insrsid4750269\charrsid7143926 \cell }{\fs16\insrsid7143926\charrsid7143926 395.36}{\fs16\insrsid4750269\charrsid7143926 \cell }{
\fs16\insrsid7143926\charrsid7143926 304.60}{\fs16\insrsid4750269\charrsid7143926 \cell \cell \cell \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid4750269\charrsid7804898 \trowd \irow93\irowband93\lastrow 
\ts11\trrh-283\trleft90\trftsWidth3\trwWidth8998\trftsWidthB3\trftsWidthA3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1622\clshdrawnil \cellx1712\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1053\clshdrawnil \cellx2765\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth708\clshdrawnil 
\cellx3473\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth906\clshdrawnil \cellx4379\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1276\clshdrawnil \cellx5655\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth850\clshdrawnil \cellx6505\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth993\clshdrawnil \cellx7498\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx8293
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth795\clshdrawnil \cellx9088\row }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7143926 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5844924 {\fs24\insrsid5844924 _______
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid5844924 
\par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7143926 {\fs24\insrsid7143926\charrsid3095892 Section 15(2)
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1208883 {\b\fs24\ul\insrsid7143926 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7143926 {\b\fs24\ul\insrsid7804898\charrsid6494861 THIRD SCHEDULE}{\b\fs24\ul\insrsid7143926\charrsid6494861 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1208883 {\fs24\ul\insrsid7143926\charrsid3095892 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7143926 {\fs24\ul\insrsid7804898\charrsid3095892 DA}{\fs24\ul\insrsid7143926\charrsid3095892 TES}{\fs24\ul\insrsid16000611\charrsid3095892  }{\fs24\ul\insrsid7804898\charrsid3095892 
FOR FURNISHING RETURNS OF INCOME BY CERTAIN TAXPAYERS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7143926 
\par 1. }{\fs24\ul\insrsid7804898\charrsid7143926 Dates by which taxpayers to whom section 15(2) of this Act applies are required to furnish annual o}{\fs24\ul\insrsid7143926\charrsid7143926 f}{\fs24\ul\insrsid7804898\charrsid7143926  income}{
\fs24\insrsid7804898 
\par }{\fs24\insrsid7143926 
\par }\trowd \irow0\irowband0\ts15\trgaph108\trleft142\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9072\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4538\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4534\clshdrawnil \cellx9214
\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 Month of Balance Date\cell 
Date by which annual return of income to be furnished (being the date next succeeding the balance date)
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 \trowd \irow0\irowband0\ts15\trgaph108\trleft142\trbrdrt\brdrs\brdrw10 \trbrdrl
\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9072\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4538\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4534\clshdrawnil \cellx9214
\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 January\cell }\pard 
\ql \li720\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin720\pararsid1589003\yts15 {\fs24\insrsid1589003 1}{\fs24\super\insrsid1589003\charrsid1589003 st}{\fs24\insrsid1589003  day of June\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 \trowd \irow1\irowband1\ts15\trgaph108\trleft142\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb
\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9072\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4538\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4534\clshdrawnil \cellx9214
\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 February\cell }\pard 
\ql \li720\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin720\pararsid1589003\yts15 {\fs24\insrsid1589003 1}{\fs24\super\insrsid1589003\charrsid1589003 st}{\fs24\insrsid6578412  "  "}{\fs24\insrsid1589003  of July\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 \trowd \irow2\irowband2\ts15\trgaph108\trleft142\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb
\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9072\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4538\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4534\clshdrawnil \cellx9214
\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 March\cell }\pard 
\ql \li720\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin720\pararsid1589003\yts15 {\fs24\insrsid1589003 1}{\fs24\super\insrsid1589003\charrsid1589003 st}{\fs24\insrsid6578412  ''  ''}{\fs24\insrsid1589003  of August\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 \trowd \irow3\irowband3\ts15\trgaph108\trleft142\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb
\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9072\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4538\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4534\clshdrawnil \cellx9214
\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 April\cell }\pard 
\ql \li720\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin720\pararsid1589003\yts15 {\fs24\insrsid1589003 1}{\fs24\super\insrsid1589003\charrsid1589003 st}{\fs24\insrsid1589003  }{\fs24\insrsid6578412 ''  ''}{\fs24\insrsid1589003  of September\cell 
}\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 \trowd \irow4\irowband4\ts15\trgaph108\trleft142\trbrdrt\brdrs\brdrw10 \trbrdrl
\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9072\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4538\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4534\clshdrawnil \cellx9214
\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 May\cell }\pard 
\ql \li720\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin720\pararsid1589003\yts15 {\fs24\insrsid1589003 1}{\fs24\super\insrsid1589003\charrsid1589003 st}{\fs24\insrsid1589003  }{\fs24\insrsid6578412 ''  ''}{\fs24\insrsid1589003  of October\cell 
}\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 \trowd \irow5\irowband5\ts15\trgaph108\trleft142\trbrdrt\brdrs\brdrw10 \trbrdrl
\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9072\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4538\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4534\clshdrawnil \cellx9214
\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 June\cell }\pard 
\ql \li720\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin720\pararsid1589003\yts15 {\fs24\insrsid1589003 1}{\fs24\super\insrsid1589003 st}{\fs24\insrsid6578412  ''  ''}{\fs24\insrsid1589003  of November\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 \trowd \irow6\irowband6\ts15\trgaph108\trleft142\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb
\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9072\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4538\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4534\clshdrawnil \cellx9214
\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 July\cell }\pard 
\ql \li720\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin720\pararsid1589003\yts15 {\fs24\insrsid1589003 1}{\fs24\super\insrsid1589003\charrsid1589003 st}{\fs24\insrsid6578412  ''  ''}{\fs24\insrsid1589003  of December\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 \trowd \irow7\irowband7\ts15\trgaph108\trleft142\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb
\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9072\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4538\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4534\clshdrawnil \cellx9214
\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 August\cell }\pard 
\ql \li720\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin720\pararsid1589003\yts15 {\fs24\insrsid1589003 1}{\fs24\super\insrsid1589003\charrsid1589003 st}{\fs24\insrsid6578412  ''  ''}{\fs24\insrsid1589003  of January\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 \trowd \irow8\irowband8\ts15\trgaph108\trleft142\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb
\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9072\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4538\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4534\clshdrawnil \cellx9214
\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 September\cell }\pard 
\ql \li720\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin720\pararsid1589003\yts15 {\fs24\insrsid1589003 1}{\fs24\super\insrsid1589003\charrsid1589003 st}{\fs24\insrsid6578412  ''  ''}{\fs24\insrsid1589003  of February\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 \trowd \irow9\irowband9\ts15\trgaph108\trleft142\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb
\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9072\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4538\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4534\clshdrawnil \cellx9214
\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 October\cell }\pard 
\ql \li720\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin720\pararsid1589003\yts15 {\fs24\insrsid1589003 1}{\fs24\super\insrsid1589003\charrsid1589003 st}{\fs24\insrsid6578412  ''  ''}{\fs24\insrsid1589003  of March\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 \trowd \irow10\irowband10\ts15\trgaph108\trleft142\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 
\trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9072\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4538\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4534\clshdrawnil \cellx9214
\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 November\cell }\pard 
\ql \li720\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin720\pararsid1589003\yts15 {\fs24\insrsid1589003 1}{\fs24\super\insrsid1589003\charrsid1589003 st}{\fs24\insrsid6578412  ''  ''}{\fs24\insrsid1589003  of April\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 \trowd \irow11\irowband11\ts15\trgaph108\trleft142\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 
\trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9072\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4538\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4534\clshdrawnil \cellx9214
\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\yts15 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 December\cell }\pard 
\ql \li720\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin720\pararsid1589003\yts15 {\fs24\insrsid1589003 1}{\fs24\super\insrsid1589003\charrsid1589003 st}{\fs24\insrsid6578412  ''  ''}{\fs24\insrsid1589003  of May\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\fs24\insrsid1589003 \trowd \irow12\irowband12\lastrow \ts15\trgaph108\trleft142\trbrdrt\brdrs\brdrw10 \trbrdrl
\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth3\trwWidth9072\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4538\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4534\clshdrawnil \cellx9214
\row }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid1589003 
\par }{\fs24\insrsid7804898\charrsid7804898 2.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid1589003 Interpretation}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
 For the purpose of clause 1 of this Schedule the expression }{\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 balance date}{\fs24\insrsid3539305 ",}{\fs24\insrsid7804898\charrsid7804898 
 in relation to income tax on income derived by any taxpayer in any year or other period}{\fs24\insrsid3539305 ,}{\fs24\insrsid6578412  means the d}{\fs24\insrsid7804898\charrsid7804898 ate of the annual balance of the taxpayer}{\fs24\insrsid6433419 '}{
\fs24\insrsid7804898\charrsid7804898 s accounts for that year or other period}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 being a year or other period in respect of which the taxpayer is required by this Act to furnish a return of income.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1589003 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7288959 {\fs24\insrsid7288959 ________
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid7288959\charrsid7804898 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1589003 {\b\fs24\ul\insrsid7804898\charrsid6494861 FOURTH SCHEDULE}{\b\fs24\ul\insrsid1589003\charrsid6494861 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1208883 {\fs24\insrsid1589003\charrsid6445113 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1589003 {\fs24\ul\insrsid7804898\charrsid6445113 ENACTMENTS REPEALED AND AMENDED
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1589003 {\fs24\insrsid1589003\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid1589003 1}{\fs24\insrsid7804898\charrsid7804898 .}{\fs24\insrsid16000611  }{\fs24\ul\insrsid1589003\charrsid1589003 Repeal and Savings}{\fs24\ul\insrsid7804898 
\par }{\fs24\insrsid1589003\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1589003 {\fs24\insrsid7804898\charrsid7804898 (i)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 The Income Tax Act 1972 is repealed.}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid1589003\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1589003 {\fs24\insrsid7804898\charrsid7804898 (ii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
Without limiting the provisions of the Acts Interpretation Act 1924}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  it is hereby declared that the repe}{\fs24\insrsid1589003 al of the Income Tax Act 1972 (}{\fs24\insrsid3539305 "}{
\fs24\insrsid1589003 the 1972 Act}{\fs24\insrsid3539305 "}{\fs24\insrsid1589003 )}{\fs24\insrsid7804898\charrsid7804898  shall not (except as otherwise }{\fs24\insrsid1589003 provided in this Act) affect the}{\fs24\insrsid7804898\charrsid7804898 
 validity of any document made or anything}{\fs24\insrsid9056226  done under the provisions of th}{\fs24\insrsid7804898\charrsid7804898 e 1972 Act}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and every such document or thing so far as it is subsisting or in force at die time of the repeal of the 1972 Act and could have been made or done under this Act shall continue and have effect as if it shall have
 been made or done under the corresponding provisions of this Act and as if that provision were in force when die document was made or the thing done.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid1589003\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 2.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid1589003 Consequential repeal of certain sections}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1589003\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1589003 {\fs24\insrsid7804898\charrsid7804898 (i)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Section 72 of the Ports Authority Act 1994}{
\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 95 is repealed with effect from 1 July 1997}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid1589003\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1589003 {\fs24\insrsid7804898\charrsid7804898 (ii)}{\fs24\insrsid16000611  }{\fs24\insrsid9056226 Section 35 of th}{\fs24\insrsid7804898\charrsid7804898 e Te Aponga Uira o Tumu}{
\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 Te}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 Varovaro Act 1991 is repealed with effect from 1 July 1997}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 and the following section substituted:}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid1589003\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid533517 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 35. }{\fs24\ul\insrsid7804898\charrsid1589003 Exemption from taxation}{
\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) The Authority shall be liable to income tax and value added tax}{\fs24\insrsid1589003  }{\fs24\insrsid7804898\charrsid7804898 
but shall be exempt from imposts duties levies and fees of whatsoever kind in respect of die following approved purposes:}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid533517 {\fs24\insrsid1589003\charrsid7804898 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid533517 {\fs24\insrsid7804898\charrsid7804898 (a)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the importation of all fuel}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  plant}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  machinery}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  tools and equ
ipment necessary for the purpose of generating energy to be supplied to consumers;}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid533517 {\fs24\insrsid1589003\charrsid7804898 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid533517 {\fs24\insrsid7804898\charrsid7804898 (b)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 the importation of plant}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  machinery}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  motor vehicle}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 tools and equipment necessary for maintaining the generation and transmission of energy to consumers by way of an e}{\fs24\insrsid1589003 lectric supply line owned by the}{\fs24\insrsid7804898\charrsid7804898  Authority.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid533517 {\fs24\insrsid1589003\charrsid7804898 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid533517 {\fs24\insrsid7804898\charrsid7804898 (2) No exemption shall be allowed pursuant to subsection (1)}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 unless the General Manager has first provided a declaration to the Comptroller of Customs stating that the item is to be used only for one or more of such approved purposes.}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid1589003\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1589003 {\fs24\insrsid7804898\charrsid7804898 (iii)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 Section 24 of the Airport Authority Act 198}{
\fs24\insrsid1589003 5 is repealed with effect from 1}{\fs24\insrsid7804898\charrsid7804898  July 1997}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid1589003\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1589003 {\fs24\insrsid7804898\charrsid7804898 (iv)}{\fs24\insrsid16000611  }{\fs24\insrsid7804898\charrsid7804898 
Sections 41 and 41A of the Cook Islands Development Bank Act 1978 are repealed with effect from 1 July 1997.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid1589003\charrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 3.}{\fs24\insrsid16000611  }{\fs24\ul\insrsid7804898\charrsid1589003 Consequential amendments to the Development Investment Act 1995}{\fs24\ul\insrsid16000611\charrsid1589003 -}{
\fs24\ul\insrsid7804898\charrsid1589003 96}{\fs24\insrsid7804898\charrsid7804898  }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898  (1) The Development Investment Act 1995}{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 
96 is amended by adding the following section:}{\fs24\insrsid7804898 
\par }{\fs24\insrsid1589003\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1589003 {\fs24\insrsid3539305 "}{\fs24\insrsid7804898\charrsid7804898 27A. Investment incentives and concessions established }{\fs24\insrsid16000611 -}{
\fs24\insrsid7804898\charrsid7804898  (1) Incentives and concessions as specified in the Schedule to the Development Investment Act 1977 are hereby established and shall}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898 
 notwithstanding any other legislation}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  override and supersede the effects of any provision therein where and when any or all of these have been granted by Cabinet and}{\fs24\insrsid3539305 ,}{
\fs24\insrsid7804898\charrsid7804898  where }{\fs24\insrsid16000611 -}{\fs24\insrsid7804898\charrsid7804898 necessary approved by the Executive Council to any enterprise.}{\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3242266 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1649504 {\fs24\insrsid7804898\charrsid7804898 
(2) Cabinet may decide from time to time what specific enterprise or activity set out in the Investment Code shall be eligible for any of the incentives and concessions specified in the Schedule to the Development Investment Act 1977.}{
\fs24\insrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1649504 {\fs24\insrsid3242266\charrsid7804898 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1649504 {\fs24\insrsid7804898\charrsid7804898 
(3) Except where an application for the incentive or concession relating to the assessment or payment of tax under the Income Tax Act 1997 or the Value Added Tax Act 1997 has been made to the Development Investment Board and received before 28 May 1997}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  the Development Investment Board may not grant any incentive or concession which would reduce any amount of income tax or value added tax but any grant made by t
he Board of an incentive or concession in respect of an application made before that date}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  will continue to take effect according to its terms.}{\fs24\insrsid3539305 "}{\fs24\insrsid7804898 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3242266 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6164259 {\fs24\insrsid6164259 ______
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6164259 {\fs24\insrsid6164259 
\par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3242266 {\fs24\insrsid3242266\charrsid6445113 Section 45
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3242266 {\fs24\insrsid3242266\charrsid6445113 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3242266 {\b\fs24\ul\insrsid3242266\charrsid6494861 FIFTH SCHEDULE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid533517 {\fs24\insrsid3242266 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3242266 {\fs24\ul\insrsid7804898\charrsid3242266 Assets not eligible for 100% depreciation rate
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid533517 {\fs24\insrsid3242266\charrsid7804898 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\fs24\insrsid3242266 1. }{\fs24\insrsid7804898\charrsid7804898 Buildings principally used for private residential or ancillary purposes.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3242266\charrsid7804898 
\par }{\fs24\insrsid3242266 2. }{\fs24\insrsid7804898\charrsid7804898 Motor cars}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  except when acquired for use principally in the business of renting cars.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid7804898\charrsid7804898 
\par }{\fs24\insrsid3242266 3. }{\fs24\insrsid7804898\charrsid7804898 Furniture and fittings of any dwelling}{\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  except when acquired for use principally in the business of operating a hotel}{
\fs24\insrsid3539305 ,}{\fs24\insrsid7804898\charrsid7804898  motel or other premises for hire of accommodation.}{\fs24\insrsid7804898 
\par }{\fs24\insrsid3242266 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3242266 {\fs24\insrsid16004586 ----------------------------------}{\fs24\insrsid3242266\charrsid7804898 
\par }}