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\qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2693905 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid2693905 COOK ISLANDS
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\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16133857 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid2693905 INCOME TAX AMENDMENT ACT}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid14557648  }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid16133857\charrsid9307586 2002}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905 
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\par Title
\par 1. Short title and commencement
\par 2. Interpretation
\par 3. New section 6A inserted
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2693905 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905 6A Delegations by collector
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905 4. Special exemption for savings or deposits with Banks
\par 5. New section 44 substituted
\par 6. 100% depreciation rate for property acquired on or after 1 April 1997}{\fs24\lang2057\langfe5129\langnp2057\insrsid4466269  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905 and before 1 April 2003
\par 7. Certain deductions not permitted
\par 8. Overseas shipping freight and passage money
\par 9. If default made in payment of tax, additional tax to be charged
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9307586 10. New section 201 substituted}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9307586 11. Relief from additional tax
\par 12. Part A of First Schedule amended
\par 13. New Part C of First Schedule substituted and new Part D of First Schedule inserted
\par 14. Consequential repeal
\par 15. Transitional
\par Schedule
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905 
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\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9307586 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid9307586\charrsid9307586 2002, No. 10}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid9307586 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9307586 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid9307586 An Act to amend the Income Tax Act 1997
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid9307586 
\par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9307586 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (12 December 2002
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\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid7549738 BE IT ENACTED}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  by the Parliament of the Cook Islands in Session }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7549738\charrsid1715059 ass}{\fs24\lang2057\langfe5129\langnp2057\insrsid7549738 em}{\fs24\lang2057\langfe5129\langnp2057\insrsid7549738\charrsid1715059 bled}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  and by the authority of the same as follows:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5786881 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 1.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid3571599 Short title and commencement}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
 (1) This Act may be cited as the Income Tax Amendment Act 2002 and shall be read together with and deemed part of the Income Tax Act 1997 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 the principal Act}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 ).
\par 
\par (2)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Except as provided in }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 subsections }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid7549738 (3) to }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid3571599\charrsid7549738 (7}{\fs24\lang2057\langfe5129\langnp2057\insrsid3571599\charrsid14767472 ),}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3571599  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 force on the day after the date on which it receives the Royal assen}{\fs24\lang2057\langfe5129\langnp2057\insrsid3571599 t.
\par 
\par (3) }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid7549738 Sections 2 and 8}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  of this Act are deemed t on 1 July 1997.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3571599 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (4)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid7549738 Section 7 and subsection (1) of section 15}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  to have come into force on 1 July 2001.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3571599 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (5)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid7549738 Section 4}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  of this Act is deemed to have}{\fs24\lang2057\langfe5129\langnp2057\insrsid3571599  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 January 2002.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3571599\charrsid14767472 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 (6)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid7549738 
Sections 5, 12, 13, and 14, and subsections }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid3571599\charrsid7549738 (2) and (3) of section }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid7549738 15}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  of this Act are deemed to have come into force on 1 July 2002. }{\fs24\lang2057\langfe5129\langnp2057\insrsid3571599\charrsid14767472 
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 (7)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid7549738 Section 10}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  of this Act comes into force on 1
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3571599 2. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3571599\charrsid3571599 Interpretation}{\fs24\lang2057\langfe5129\langnp2057\insrsid3571599  }{\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 -
}{\fs24\lang2057\langfe5129\langnp2057\insrsid3571599  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid3571599\charrsid7549738 Section 2}{\fs24\lang2057\langfe5129\langnp2057\insrsid3571599  of the principal Act is amended by -
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\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3571599 additional tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3571599  the expression }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3571599 section 182}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3571599 
, and substituting the expression }{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3571599 section 190}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3571599 ; and
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\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid13794395  means any machine that can derive }{\fs24\lang2057\langfe5129\langnp2057\insrsid13794395\charrsid1715059 support in the atmosphere fro}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13794395 m the reactions of the}{\fs24\lang2057\langfe5129\langnp2057\insrsid13794395\charrsid1715059  air.}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13794395\charrsid1715059 
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\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 3.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid12483538 New section 6A inserted}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  The principal Act is a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 mended}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  after }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid7549738 section 6}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 , the following section:
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\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid14767472 Delegations by}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  Collector}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
 (1) The Collector may from time to time by written instrument delegate to any person all or any of the function}{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 s or powers of the Collector un}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 der this Act, except the power of delegation conferred by this section.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (2)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 A delegation-}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (a)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 May be made subject to s}{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538  conditions as the Collector thinks fit; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 (b)}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  May be made to a person or t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 o a specified class of persons}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 ; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 (c) }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 May be made eithe
r general particular matter; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 (d) May be revoked in writing by the Collector; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 (e)}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  Does not prevent the exercise o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 r performance by the Collector of the function or power delegated.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14767472 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (3)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Except as provided in the instrume}{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 nt}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  person to whom a function
 or power is delegat}{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 ion}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  may exercise or perform the function or powe}{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 r}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  and with the same effect as if it had been con}{\fs24\lang2057\langfe5129\langnp2057\insrsid7549738 ferred on the person}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  directly by this Act and not by delegation.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14767472 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059 (4)}{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059 Unless the context otherwise requires, every provision o this Act applying to the Collector in respect of the exercise o}{\fs24\lang2057\langfe5129\langnp2057\insrsid7549738 r}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059  performance of a function or power applies, with any necessar}{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 y}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059  modifications, to any person exercising or performing the function or power under a delegation made by Collector, as if the person were the Collector.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14767472 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059 (5)}{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059 Every person purporting to act under a delegation made under this section is presumed to be acting in accordance with its terms in the absence of proof to the contrary.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14767472 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059 (6)}{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059 A delegation continues in force according to its tenor unless and until revoked.}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 4.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid12483538 Special exemption for savin}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid12483538 g}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid12483538 
s or deposits with Banks}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid7549738 Section 41}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  of the principal Act is amended by omitting }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 from }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid7549738 subsection (1)}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  the expression }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 31 December 2001}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 , a}{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid14767472 nd substituting the expression }{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 31 December 2006}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 .
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid14767472 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 5.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 New section 44 substituted}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 
 The principal Act is amended by repealing }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid7549738 section 44}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 , and substituting the following section:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid14767472 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 44.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 Standard supplemental deduction for individuals}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  calculating the assess
able 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), a deduction will be allowed, in addition to any other deduction allowed under this Act, for the amount calcula
ted under the following formula:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12483538 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid12483538 Income }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid12483538 -}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid12483538  Deduction
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 where }{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Income}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  is the person}{\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 '}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 s aggregate assessable income from all sources for the income year, before allowing for any deductions for the income year, excluding}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 
-}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (a)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Interest, other than interest on deposit or savings with any Bank; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (b)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 A dividend received by the person from any company that elects to deduct the dividend under section 59(k) of this Act; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (c)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Income derived as a beneficiary under a trust.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Deduction}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  is the aggregate of the amounts that the person may deduct in calculating the person}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 s assessable income for the income year, excluding any amount deductible under this section;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2361667 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059 Provided t}{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
hat the amount allowed as a deduction under this section }{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059 shall be }{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 not less than nil nor more than }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid2361667 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 (a) }{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059 $3,000 in respect of the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15474724  income year ending 31}{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059  December 1997; or }{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2361667 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid2361667 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 (b) }{\fs24\lang2057\langfe5129\langnp2057\insrsid15474724 $10,000 in respect of any other income year.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2361667 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059 Provided further that where a taxpayer }{\fs24\lang2057\langfe5129\langnp2057\insrsid2361667 
either leaves the Cook }{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059 Islands permanently or arrives in the Co}{\fs24\lang2057\langfe5129\langnp2057\insrsid2361667 ok Islands permanently,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059  the $10,000 shall be proportionately adj}{\fs24\lang2057\langfe5129\langnp2057\insrsid2361667 usted according to the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059  following formula:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid2361667 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid2361667 {\fs24\lang2057\langfe5129\langnp2057\insrsid2361667 10,000 x a/b
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12483538 {\fs24\lang2057\langfe5129\langnp2057\insrsid2361667 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid2361667 {\fs24\lang2057\langfe5129\langnp2057\insrsid2361667 a =}{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059  number of days personally present in th}
{\fs24\lang2057\langfe5129\langnp2057\insrsid2361667 e Cook Islands
\par b = number of days in the year.}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid12483538\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid12483538 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 6.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid6707919 
100% depreciation rate for property acquired on o before 1 April 2003}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid15474724 Section 45}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  of the principal Act is amended}
{\fs24\lang2057\langfe5129\langnp2057\insrsid6707919  by }{\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid6707919 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6707919 {\fs24\lang2057\langfe5129\langnp2057\insrsid6707919 (a)}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  Inserting }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 in }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid15474724 subsection (1),}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  expression }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 1 April 1997}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 , the wor}{\fs24\lang2057\langfe5129\langnp2057\insrsid6707919 ds }{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid6707919 
and before 1 April}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  2003}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 ;}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6707919  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid6707919 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6707919 {\fs24\lang2057\langfe5129\langnp2057\insrsid6707919 (b) }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Omitting the marginal note, and su}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6707919 bstituting the following}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  marginal note:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid6707919 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid6707919 {\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid6707919\charrsid1715059 100% depreciation rate for propert}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6707919 y acquired on or after}{\fs24\lang2057\langfe5129\langnp2057\insrsid6707919\charrsid1715059  April 1997 and before 1 April 2003}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6707919\charrsid1715059 .
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid6707919 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 7.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid6707919 Certain deductions not permitted}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid15474724 Section 59}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  amended by inserting, after paragraph (h), the following paragraph:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6707919 {\fs24\lang2057\langfe5129\langnp2057\insrsid6707919 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6707919 {\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid6707919 (ha) }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6707919\charrsid1715059 any expenditure or loss incu}{\fs24\lang2057\langfe5129\langnp2057\insrsid6707919 rred by the tax payer in}{\fs24\lang2057\langfe5129\langnp2057\insrsid6707919\charrsid1715059 
 gaining or producing asses from outside the Cook Island where the aggregate of such exceeds such assessable inc}{\fs24\lang2057\langfe5129\langnp2057\insrsid15474724 ome for that income }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6707919\charrsid1715059 year;}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid6707919\charrsid1715059 .
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid6707919 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 8.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid3345223 Overseas shipp}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6707919\charrsid3345223 ing }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3345223\charrsid3345223 freight and passage money}{\fs24\lang2057\langfe5129\langnp2057\insrsid3345223  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid3345223  Section 75 of the }{\fs24\lang2057\langfe5129\langnp2057\insrsid6707919 principal Act is amended by-}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6707919 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4920983 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (a)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Inserting in subsection (1), immediate}{\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 ly after the words }{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 in this}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  Act}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 , the words }{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 but subject to su}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 bsections (1A), (1B)}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503  and (1}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 C)}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 ; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4920983 {\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 (b) }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Inserting, after subsection (1), the foll}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 owing subsections:}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4920983 {\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 (1}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 A) Notwithstanding subse}{\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 ction (1), the Queen}{\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 '}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  Representative may from time}{\fs24\lang2057\langfe5129\langnp2057\insrsid4920983  to time by Order in }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Executive Council exempt any specified perso}{\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 n}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
 from being assessed for income tax on the amoun}{\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  d
eemed to be taxable income under subsection (1) in respect of aircraft belonging to or chartered b that person; and the Order takes effect on such date (whether the date of the making of that Order or any earlier or later date) as may be specified in that
 Order.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4920983 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (1B)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 The Queen}{\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 s Representative may not make an Order in Execu}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 tive Council under subsection (1}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
A) unless advised by the Minister responsible for Civil Aviation and the Minister of Finance that, in their opinion, }{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid4920983 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (a)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 It is in the public interest to make the Order in Executive Council; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid4920983 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (b)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 In corresponding circumstances, an aircraft operator resident in the Cook Islands would not be liable to or would be exempt from income tax imposed by the laws of the country or t
erritory outside the Cook Islands in which that specified person is resident.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4920983 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (1C)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 For the avoidance of doubt, no person exempted by an Order in Executive Council made under subsection (1A) shall, in respect of the carriage (by aircraft) referred to in su
bsection (1), be assessable for income tax under this Act.}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 ; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4920983 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (c)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Adding the following subsection:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4920983 {\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 (3) }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 In paragraph (b) of subsection }{\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 (1}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 B), }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid4920983 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid4920983 {\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Aircraft operator}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  means a person engaged in the business of operati
ng any aircraft for the carriage of merchandise, goods, livestock, mail, or passengers shipped or embarked on that aircraft at any airport; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid4920983 {\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Income tax}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 , in relation to any country or territory outside the Cook Islands, means any tax which, in the opi
nion of the Minister responsible for Civil Aviation and the Minister of Finance, is substantially of the same nature as income tax imposed under section 39.}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid16257469 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 9.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid4920983 If default made in p}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4920983\charrsid4920983 ayment of tax, additional tax to be charged}{\fs24\lang2057\langfe5129\langnp2057\insrsid4920983  }{\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4920983  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid4920983\charrsid12531751 Section 1}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid12531751 90}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  of the principal Act is amended by}{\fs24\lang2057\langfe5129\langnp2057\insrsid4920983\charrsid14767472  -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4920983\charrsid14767472 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4920983 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 (a)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 Repealing }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid12531751 subsection (1)}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 , and su}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4920983\charrsid14767472 bstituting the following}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  subsection:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid4920983\charrsid14767472 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2952402 {\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402\charrsid14767472 (1) Subject to this section, if a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402\charrsid14767472  the expiration of 1 month after (whether assessed or not) or after the case may be, the following shall be 
additional tax, and shall be payable accordingly:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2952402 {\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid2952402 {\fs24\lang2057\langfe5129\langnp2057\insrsid2952402\charrsid1715059 (a)}{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2952402\charrsid1715059 A one}{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 -off charge of}{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402\charrsid1715059  unpaid tax; and }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2952402 {\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid2952402 {\fs24\lang2057\langfe5129\langnp2057\insrsid2952402\charrsid1715059 (b)}{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2952402\charrsid1715059 A further 1 percent p compounded on the time outstanding, fo}{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 r each complete month during which that amount remains unpaid}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 ; and}{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2952402 {\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2952402 {\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 (b) }{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402\charrsid1715059 Adding the following subsection:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2952402 {\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402\charrsid1715059 (4)}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2952402  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402\charrsid1715059 In paragraph (b) of subsec}{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 tion (1), }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 the}{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402\charrsid1715059  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 amount}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402\charrsid1715059 means the aggregate of the amoun}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 t of unpaid tax and the}{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402\charrsid1715059  charge specified in paragraph (a) of}{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402  that subsection.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 10.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid8942024 New section 201 substituted}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  The principal Act i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 s amended by}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid12531751 section 201}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 , and substituting the following section:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14767472 {\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8942024 {\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid8942024 (1) This section applies where -
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid8942024 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid8942024 {\fs24\lang2057\langfe5129\langnp2057\insrsid8942024 (a) an individual natural p}{\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 erson is liable to pay tax; and}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8942024 {\fs24\lang2057\langfe5129\langnp2057\insrsid8942024 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid8023329 {\fs24\lang2057\langfe5129\langnp2057\insrsid8942024 (b) an amount of tax that that person is liable to pay has not been paid}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8023329  at the }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 expiration of 6 w}{\fs24\lang2057\langfe5129\langnp2057\insrsid12531751 eeks after the due date}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  thereof (whether assessed or not), demand, as the case may be.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8737296 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (2) Where this section applies, the Colle}{\fs24\lang2057\langfe5129\langnp2057\insrsid8023329 
ctor may, subject to}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  subsection (3), issue an overseas travel prohibitio}{\fs24\lang2057\langfe5129\langnp2057\insrsid16515937 n notice to the person}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  concerned.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid2952402 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8737296 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (3)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 No overseas travel prohibition notice may b}{\fs24\lang2057\langfe5129\langnp2057\insrsid16515937 e issued where }{\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16515937 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid16515937 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid8737296 {\fs24\lang2057\langfe5129\langnp2057\insrsid16515937 (a) }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 The amount of tax referred to in sub}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16515937 section (1)(b) has been}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  paid; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8737296 {\fs24\lang2057\langfe5129\langnp2057\insrsid16515937 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid8737296 {\fs24\lang2057\langfe5129\langnp2057\insrsid16515937 (b) }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 The Collector considers that satisfac}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16515937 tory arrangements have}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  been made for the payment of that }{\fs24\lang2057\langfe5129\langnp2057\insrsid16515937 tax.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid16515937 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 (4) }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 A n}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 otice under subsection (2)-}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 (a) }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 May be in such form and manner as and m}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 ust be signed by the Collector;}{\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 (b) Must specify the amount }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 of tax th}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 at remains unpaid, the}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  year of assessment in respect of whi}{\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
ch it is payable, and the }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 due date of that tax or (as the case may be) the date of demand for that tax; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (c)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 May be}{\fs24\lang2057\langfe5129\langnp2057\insrsid8722646  issued to the person concerned-}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (i)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 By personal delivery to that person; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (ii)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 By delivering the notice to that person}{\fs24\lang2057\langfe5129\langnp2057\insrsid12531751 \rquote }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
s usual or last known place of residence or business; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (iii)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 By sending the notice by pre}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
paid post to that person at his or her usual or last known place of residence or business; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (iv)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 By sending the notice by facsimile to that person}{\fs24\lang2057\langfe5129\langnp2057\insrsid12531751 \rquote }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
s usual or last known place of residence or business. }{\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (5)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 No person in respect of whom an overseas travel prohibition notice is in force may leave the Cook Islands (whether permanently or otherwise).
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (6)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Every person commits an offence against this Act who acts in contravention of or fails to comply with subsection (5).
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (7)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 The Collector must revoke an overseas travel prohibition noti}{\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 ce as soon as practicable where-}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (a)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 The amount of tax referred to in subsection (1)(b) is paid; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid8722646 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (b)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Arrangements that are considered satisfactory by the Collector have been made for the payment of that tax.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (8)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 The Collector may from time to time issue a notice to any operator of vessels or aircraft }{\fs24\lang2057\langfe5129\langnp2057\insrsid8722646\charrsid1715059 travelling}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  from the Cook Islands to any destination outside the Cook Islands specifying the names of persons in respect of whom an overseas travel prohibition notice is in force.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (9)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 A notice under subsection (8) may be in such form and manner as the Collector thinks fit, must be signed by the Collector, and may be issued to the operator concerned:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid8722646 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (a)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 In the case of an individual natural person, in the manner provided in paragraph (c) of subsection (4); and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid1065347 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (b)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 In the case of a body (whether incorporated or not), }{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid1065347 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (i)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 By delivering the notic}{\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 e to an officer of the body; or}{\fs24\lang2057\langfe5129\langnp2057\insrsid1065347 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid1065347 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (ii)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 By delivering the notice to the usual or last known place of residence or business of an officer of the body; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid1065347 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (iii)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 By sending the notice by pre}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
paid post to an officer of the body at the usual or last known place of residence or business of that person; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid1065347 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (iv)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 By delivering the notice to the registered office of the body; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid1065347 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (v)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 By sending the notice by pre}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
paid post addressed to the body at the registered office of the body; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid1065347 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (vi)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 By sending the notice by facsimile to the registered office of the body.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid1065347\charrsid1715059 (10) Where any person in respect o\'a3
 prohibition notice is in force leaves the permanently or otherwise) on board a vessel or the vessel or aircraft commits an offence agains}{\fs24\lang2057\langfe5129\langnp2057\insrsid1065347 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1065347\charrsid1715059  subsection (8) s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1065347 pecifying that person as a person }{\fs24\lang2057\langfe5129\langnp2057\insrsid1065347\charrsid1715059 
overseas travel prohibition notice is in forc}{\fs24\lang2057\langfe5129\langnp2057\insrsid1065347 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1065347\charrsid1715059  concerned so left }{\fs24\lang2057\langfe5129\langnp2057\insrsid1065347 
the Cook Islands, been issued to that operator.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid1065347 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid1065347\charrsid1715059 (11) Every }{\fs24\lang2057\langfe5129\langnp2057\insrsid12531751 person convicted of the offence}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1065347\charrsid1715059 s is jointly and severally liable to pay the amo}{\fs24\lang2057\langfe5129\langnp2057\insrsid1065347 unt in}{\fs24\lang2057\langfe5129\langnp2057\insrsid1065347\charrsid1715059 
 respect of the person who left the Cook Islands the Cook Islands.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid1065347 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1065347 {\fs24\lang2057\langfe5129\langnp2057\insrsid1065347\charrsid1715059 (12)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1065347  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1065347\charrsid1715059 In any proceedings against a person fo}{\fs24\lang2057\langfe5129\langnp2057\insrsid8803278 r an offence specified in}{\fs24\lang2057\langfe5129\langnp2057\insrsid1065347\charrsid1715059 
 subsection (10), it is a defence for that person to all reasonable steps to prevent the person con}{\fs24\lang2057\langfe5129\langnp2057\insrsid12531751 cern living in the Cook}{\fs24\lang2057\langfe5129\langnp2057\insrsid1065347\charrsid1715059 
 Islands on board the vessel or aircraft concerned. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1065347 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8803278 {\fs24\lang2057\langfe5129\langnp2057\insrsid8803278 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8803278 {\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid1715059 (13)}{\fs24\lang2057\langfe5129\langnp2057\insrsid8803278  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid1715059 In this section, }{\fs24\lang2057\langfe5129\langnp2057\insrsid8803278 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8803278 {\fs24\lang2057\langfe5129\langnp2057\insrsid8803278 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid8803278 {\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid1715059 Operator}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid1715059  }{\fs24\lang2057\langfe5129\langnp2057\insrsid8803278 in relation to any vessel or aircraft, -
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12263404 {\fs24\lang2057\langfe5129\langnp2057\insrsid8803278 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid8803278 {\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid1715059 (a)}{\fs24\lang2057\langfe5129\langnp2057\insrsid8803278 
 Means any person who causes or permits the vessel or aircraft to be used for the transportation of things or persons from the Cook Islands; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8803278 {\fs24\lang2057\langfe5129\langnp2057\insrsid8803278 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid8803278 {\fs24\lang2057\langfe5129\langnp2057\insrsid8803278 (b) Includes any owner, }{\fs24\lang2057\langfe5129\langnp2057\insrsid15474724 chartered}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8803278 , or lessee of the vessel or aircraft for the time being; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8803278 {\fs24\lang2057\langfe5129\langnp2057\insrsid8803278 
\par }\pard \ql \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid8803278 {\fs24\lang2057\langfe5129\langnp2057\insrsid8803278 (c) Includes any agent or other representative of a person specified in paragraph (a) or (b); and}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8803278 {\fs24\lang2057\langfe5129\langnp2057\insrsid8803278 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid8803278 {\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid1715059 Vessel}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid1715059  has the meaning given to it by s Act 1998.}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8803278 {\fs24\lang2057\langfe5129\langnp2057\insrsid8803278 
\par 11. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid8803278 Relief from additional tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid1715059  }{\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid14767472 - }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid2427306 Section 204}{\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid14767472  of }{\fs24\lang2057\langfe5129\langnp2057\insrsid2427306 the principal Act is amended by}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14767472\charrsid14767472 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid14767472 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8803278 {\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid14767472 (a) Omitting from subsection (1) the words }{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid14767472 subject to the provisions of this section}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid14767472 ; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8803278 {\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid14767472 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8803278 {\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid14767472 (b) Repealing }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid2427306 
subsection (2).}{\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid14767472 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8803278 {\fs24\lang2057\langfe5129\langnp2057\insrsid8803278\charrsid14767472 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 12.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 Part A of First Schedule amended}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7341212\charrsid14767472  (1) }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid7341212\charrsid2427306 Part A of the First Schedule}{\fs24\lang2057\langfe5129\langnp2057\insrsid7341212\charrsid14767472  to }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 the principal Act is amended by omitting }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid2427306 paragraph (b) of clause }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid7341212\charrsid2427306 3}{\fs24\lang2057\langfe5129\langnp2057\insrsid7341212\charrsid14767472 , }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 following paragraphs:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1065347\charrsid14767472 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9192620 {\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (b)}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9192620  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 in respect of any income year endi}{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620 ng on or after 1 July 2003 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid9192620 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid9192620 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (i)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 in the case of a company resident in the Cock Islands }{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620 within the meaning of }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Part V, a rate of 20c for every}{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620  $1 of that income:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9192620 {\fs24\lang2057\langfe5129\langnp2057\insrsid9192620 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid9192620 {\fs24\lang2057\langfe5129\langnp2057\insrsid9192620 (ii) }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 in the case of a company tha}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9192620 t is not deemed}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  resident in the Cook Islands}{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620 
 within the meaning of Part V, a rate of 28c for every $1 of that income; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9192620 {\fs24\lang2057\langfe5129\langnp2057\insrsid9192620 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9192620 {\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid1715059 (c)}{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid1715059 in respect of any income year commencing after 31 December 1997 other than an income year specified in paragraph (a) or (b), a rate of 2}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9192620 0c for every $1 of that income.}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9192620 {\fs24\lang2057\langfe5129\langnp2057\insrsid9192620 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid1715059 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 2) }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid11474596 Part A}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid11474596 of the First Schedule}{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 
 to the principal Act is amended by omitting from }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid11474596 clause 5 }{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 
(as substituted by section 2 of the Income Tax Amendment (No.}{\fs24\lang2057\langfe5129\langnp2057\insrsid14767472  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 2) Act 1997) the expression }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 Part C}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472  wherever it occurs, and substituting in each case the expression }{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 Part D}{\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 .
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14767472 {\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 13.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 Ne}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 w Part C of First Schedule substituted and new Part D of First Schedule inserted}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 
 The principal Act is amended by repealing }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 Part C of the}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 First Schedule}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 , and substituting the Parts specified in the Schedule to this Act.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 14.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid9192620 Consequential repeal}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
 The Income Tax Amendment Act 1998 (1998, No. 19) is consequentia}{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620 lly repealed.}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 15.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 Transitional }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  (1)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 Nothing in }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 section 7}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 
 of this Act applies in respect of the calculation of assessable income derived in any income year ending on or before 30 June 2002.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 (2)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 Notwithstanding }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 sections 5}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  and }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 14 }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 of this Act, in respect of the calculation of assessable income derived in any income year end}{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 ing on or before 30}{
\fs24\lang2057\langfe5129\super\langnp2057\insrsid9192620\charrsid14767472 th}{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472  June 2003,-}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9192620 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 (a)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472  }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 Section 44}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  of the principal Act continues in force as if it had not been repealed and substituted by }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 section 5}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  of this Act; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9192620 {\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9192620 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 (b)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 The Income Tax Amendment Act 1998 (1998, No. 19) continues in force as if it had not been repealed by }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 section 14}
{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  of this Act.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 (3)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 Notwithstanding }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 sections 12(2), 13,}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  and }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 14}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  of this Act, in re}{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 spect of the calculation of tax }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 on taxable income derived in any income year ending on or}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059  before 30 June 2003, }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9192620 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 (a)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472  }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 Part A of the First Schedule}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  to the principal Act continues in force as if }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 clause 5}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  of that Part (as substituted by section 2 of the Income Tax Amendment (No.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid736314  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 2) Act 1997) had not been amended by }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 
subsection (2) of section 12}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  of this Act; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9192620 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 (b)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472  }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 Part C of the First Schedule}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  to the principal Act continues in forc
e as if it had not been repealed and substituted by }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 section 13}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  of this Act; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9192620 {\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9192620 {\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 (c}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 )}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid14767472  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 The Income Tax Amendment Act 1998 (1998, No. 19) continues in force as if it had not been repealed by }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 section 14}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472  of this Act.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid9192620\charrsid14767472 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9192620 {\fs24\lang2057\langfe5129\langnp2057\insrsid12589857 ______________}{\fs24\lang2057\langfe5129\langnp2057\insrsid9192620 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid9192620 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12589857 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 This Act is administered in the Revenue Management Division and Economic Management}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9192620 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11752221 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid14767472 SCHEDULE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid9192620 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11752221 Section 13}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid11474596\charrsid11752221 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14767472 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11752221 NEW PARTS C AND D OF}{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14767472  }{
\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11752221 FIRST SCHEDULE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11752221 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11752221 PART C
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11752221 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11752221 Rates referred to in clause 4 of Part A of this Schedule
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \ql \fi-1440\li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11752221 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11752221 On so much of the taxable}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid11752221  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid11752221\charrsid11752221 income as}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid11474596 -}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid11752221\charrsid11752221  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 \tab }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11752221 The rate of tax for}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid11752221\charrsid11752221  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 every dollar shall }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11752221 be}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid11752221 -}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11752221 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11752221 {\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11752221 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Does not exceed $20,000}{\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 \tab \tab \tab }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 25 cents}{\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11752221 {\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11752221 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Exceeds $20,000}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 \tab \tab \tab \tab }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 30 cents
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Provided that the rate of tax for every dollar shall be 20 cents on secondary income, being so much of the person}{\fs24\lang2057\langfe5129\langnp2057\insrsid11474596 \rquote }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 s taxable income that is equal to the greater of zero or an amount calculated using the following formula:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \qc \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11752221 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 a }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1715059\charrsid11752221 -}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid11752221  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11752221 b
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11752221 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 a = $20,000
\par b = the amount of the person}{\fs24\lang2057\langfe5129\langnp2057\insrsid11474596 \rquote }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 s primary source of income
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par 1.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 For the purposes of this Part C, for each person who earns income fro
m more than one source, the primary source of income shall be the total of}{\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 :}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11752221 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (a)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Investment income (if any) for the income year; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11752221 {\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11752221 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (b)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Income from commercial and residential rentals (if any) for the income}{\fs24\lang2057\langfe5129\langnp2057\insrsid11752221  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 year; and }{\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11752221 {\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11752221 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (c)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Majority income.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 2.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Majority income is determined by reference to a person}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11474596 \rquote }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 s total non}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 investment income (being income from all sources excluding rental income and in}{\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 vestment income), and is either-}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11752221 {\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 (a) }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 A person}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11474596 \rquote }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 s largest source of income (if that largest source is more than 50% of that person}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11474596 \rquote }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 s total non}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 investment income); or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11752221 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 (b)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 A person}{\fs24\lang2057\langfe5129\langnp2057\insrsid11474596 \rquote }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
s income from all sources other than the largest source of income (if the largest source is less than 50% of that person}{\fs24\lang2057\langfe5129\langnp2057\insrsid11474596 \rquote }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
s total non}{\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 investment income).
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11752221 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11752221 PART D
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11752221 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11752221 Rates referred to in clause 5 of Part A of this Schedule
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1715059 {\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 On so much of the taxable}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid11752221\charrsid11474596  income as}{\fs24\lang2057\langfe5129\langnp2057\insrsid11752221  -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{\fs24\lang2057\langfe5129\langnp2057\insrsid11474596 \tab }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11474596 The rate of tax for}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid11752221\charrsid11474596  every dollar shall be-}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11752221 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Does not exceed $4,000}{\fs24\lang2057\langfe5129\langnp2057\insrsid1715059  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid11474596 \tab \tab }{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 20 cents
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12589857 {\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11752221 {\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid1715059 Exceeds $4,000 and does not}{\fs24\lang2057\langfe5129\langnp2057\insrsid11474596 \tab \tab }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12263404 25 cents}{\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1726771 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid736314 xceed $24,000}{\fs24\lang2057\langfe5129\langnp2057\insrsid2693905\charrsid11752221 
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\fs24\lang2057\langfe5129\langnp2057\insrsid11474596 \tab \tab \tab }{\fs24\lang2057\langfe5129\langnp2057\insrsid11752221\charrsid1715059 30 }{\fs24\lang2057\langfe5129\langnp2057\insrsid12589857 cents}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7228503 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid11752221\charrsid1715059 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12589857 {\fs24\lang2057\langfe5129\langnp2057\insrsid11752221 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12589857 {\fs24\lang2057\langfe5129\langnp2057\insrsid14767472 ---------------------------------------}{\fs24\lang2057\langfe5129\langnp2057\insrsid12589857\charrsid12589857 
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