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{\b\fs24\lang2057\langfe1033\langnp2057\insrsid18328\charrsid18328 INCOME TAX (SPONSORSHIP DEDUCTIONS) AMENDMENT }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid7502367 ACT }{ \b\fs24\lang2057\langfe1033\langnp2057\insrsid18328\charrsid18328 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6509664 {\fs24\lang2057\langfe1033\langnp2057\insrsid6509664 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6509664 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 ANALYSIS}{\fs24\lang2057\langfe1033\langnp2057\insrsid7495261 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7502367 {\fs24\lang2057\langfe1033\langnp2057\insrsid7502367 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7348981 {\fs24\lang2057\langfe1033\langnp2057\insrsid18328\charrsid7495261 Title}{\fs24\lang2057\langfe1033\langnp2057\insrsid7348981\charrsid7495261 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7495261 {\fs24\lang2057\langfe1033\langnp2057\insrsid18328 \par 1. Short Title \par 2. Interpretation \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1846423 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 3. }{\fs24\lang2057\langfe1033\langnp2057\insrsid7348981 Allowable Deductions in respect }{ \fs24\lang2057\langfe1033\langnp2057\insrsid1846423 of}{\fs24\lang2057\langfe1033\langnp2057\insrsid18328 }{\fs24\lang2057\langfe1033\langnp2057\insrsid8916087 sponsorship payments for}{\fs24\lang2057\langfe1033\langnp2057\insrsid18328 the 2009 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid8916087 Pacific Mini games and 2009 World}{\fs24\lang2057\langfe1033\langnp2057\insrsid18328 }{\fs24\lang2057\langfe1033\langnp2057\insrsid8916087 Youth }{\fs24\lang2057\langfe1033\langnp2057\insrsid7502367 N}{ \fs24\lang2057\langfe1033\langnp2057\insrsid8916087 etball Championships \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6509664 {\fs24\lang2057\langfe1033\langnp2057\insrsid14041882 ________________________}{\insrsid14041882 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7495261 {\fs24\lang2057\langfe1033\langnp2057\insrsid14041882 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6509664 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid1846423\charrsid1846423 2009, No, 7 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1846423 {\fs24\lang2057\langfe1033\langnp2057\insrsid1846423 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7495261 {\fs24\ul\lang2057\langfe1033\langnp2057\insrsid14041882\charrsid14041882 A}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid15476589 n}{ \fs24\ul\lang2057\langfe1033\langnp2057\insrsid14041882\charrsid14041882 Act to amend the Income Tax Act 1997 to provide for allowable deduction in respect of sponsorship payments for the 2009 Pacific Mini Games and the 2009 World Youth N}{ \fs24\ul\lang2057\langfe1033\langnp2057\insrsid15476589 etball Championships}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid14041882\charrsid14041882 \par }\pard \ql \li6480\ri0\widctlpar\faauto\adjustright\rin0\lin6480\itap0\pararsid14041882 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid14041882\charrsid14041882 (20 March 2009}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid14041882 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7495261 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid7109991 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7109991 BE IT ENACTED}{\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 by the Parliament of the Cook Islands i n Session assembled, and by the authority of the same, as follows:}{\fs24\lang2057\langfe1033\langnp2057\insrsid7495261 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7109991\charrsid7495261 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid18328 1}{\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 . }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7109991 Short title}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 - (1) This Act may be cited as the Income Tax (Sponsorship Deductions) Amendment Act 2009, and shall be read with and form part of the Income Tax Act 1997 ("the Principal Act").}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7495261 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7109991\charrsid7495261 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid18328 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 2. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7109991 Inte}{ \fs24\ul\lang2057\langfe1033\langnp2057\insrsid7109991\charrsid7109991 rp}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7109991 retation}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8526198 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 - In this Act unless the context otherwise requires }{\fs24\lang2057\langfe1033\langnp2057\insrsid7109991 \endash }{\fs24\lang2057\langfe1033\langnp2057\insrsid7495261 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7495261 {\fs24\lang2057\langfe1033\langnp2057\insrsid7109991\charrsid7495261 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7109991 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 "2009 Pacific Mini Games Limited" is a duly incorporated company of the Cook Islands incorporated to facilitate the 2009 Pacific Mini Games;}{\fs24\lang2057\langfe1033\langnp2057\insrsid7495261 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7109991 {\fs24\lang2057\langfe1033\langnp2057\insrsid7109991\charrsid7495261 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7109991 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 "World Youth Netball Championships 2009 Limited" is a duly incorporated company of the Cook Islands incorporated to facilitate the 2009 World Youth Netball Championships;}{\fs24\lang2057\langfe1033\langnp2057\insrsid7495261 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7109991 {\fs24\lang2057\langfe1033\langnp2057\insrsid7109991\charrsid7495261 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7109991 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 "the Games" means the 2009 Pacific Mini Games; and}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7495261 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7109991 {\fs24\lang2057\langfe1033\langnp2057\insrsid7109991\charrsid7495261 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7109991 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 "the Championships" means the 2009 World Youth Netball Championships.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7495261 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7495261 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 \par 3. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid12065039 Allowable Deductions in respect sponsorship of the 2009 Pacific Mini Games and 2009 World Youth Netball Championships}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid12978948 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 - (1) The Principal Act is amended by inserting the following section after section 234 }{\fs24\lang2057\langfe1033\langnp2057\insrsid12065039 \endash }{ \fs24\lang2057\langfe1033\langnp2057\insrsid14616656 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7495261 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12065039\charrsid7495261 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12065039 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 "235 - }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid12065039 Allowable Deductions in respect of sponsorship of the 2009 Pacific Mini Games and 2009 World Youth Netball Championships}{\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 - (1) Every taxpayer shall be entitled to a deduction at the rate of 200% of, the amount of any sum expended or, the value of goods or services provided, by way of sponsorship made by the taxpayer to 2009 Pacific Mini Games Limited in support of the Games or to World Youth Netball Championships 2009 Limited in suppo}{\fs24\lang2057\langfe1033\langnp2057\insrsid12065039 rt of the Championships.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12065039\charrsid7495261 \par }\pard \ql 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Limited or the Chief Executive Officer of World Youth Netball Championships 2009 Limited; and}{\fs24\lang2057\langfe1033\langnp2057\insrsid7495261 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12065039 {\fs24\lang2057\langfe1033\langnp2057\insrsid12065039\charrsid7495261 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid13459869 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 (b) paid into the said account on or before 31 December 2009; and}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7495261 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12065039 {\fs24\lang2057\langfe1033\langnp2057\insrsid12065039\charrsid7495261 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid13459869 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 (c) an amount not less than $50,000.}{\fs24\lang2057\langfe1033\langnp2057\insrsid7495261 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7495261 {\fs24\lang2057\langfe1033\langnp2057\insrsid12065039 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12065039 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 (3) To qualify for a deduction under subsection (1) goods or services provided must be }{ \fs24\lang2057\langfe1033\langnp2057\insrsid8079176 \endash }{\fs24\lang2057\langfe1033\langnp2057\insrsid7495261 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8079176 {\fs24\lang2057\langfe1033\langnp2057\insrsid8079176\charrsid7495261 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid13459869 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 (a) provided pursuant to a properly executed sponsorship agreement between the taxpayer and 2009 Pacific Mini Games Limited or World Youth Netball Championships 2009 Limited; and \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8079176 {\fs24\lang2057\langfe1033\langnp2057\insrsid8079176 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid13459869 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 (b) be at a value agreed by 2009 Pacific Mini Games Limited or World Youth Netball Championships 2009 Limited, in accordance with the sponsorship agreement, of not less than $50,000; and \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8079176 {\fs24\lang2057\langfe1033\langnp2057\insrsid8079176 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid13459869 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 (c) provided to 2009 Pacific Mini Games Limited or World Youth Netba ll Championships 2009 Limited on or before 31 December 2009; \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8079176 {\fs24\lang2057\langfe1033\langnp2057\insrsid8079176 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14955761 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 (4) No deduction is allowable under any other pr}{ \fs24\lang2057\langfe1033\langnp2057\insrsid8079176 ovision of this Act where a }{\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 taxpayer qualifies for a deduction under this section."}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12065039 \par }\pard \qc \li2160\ri0\widctlpar\faauto\adjustright\rin0\lin2160\itap0\pararsid8079176 {\fs24\lang2057\langfe1033\langnp2057\insrsid12065039 _________________}{\fs24\lang2057\langfe1033\langnp2057\insrsid12065039\charrsid7495261 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid408122 {\fs24\lang2057\langfe1033\langnp2057\insrsid12065039 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8079176 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 This Act is administered by Revenue Management Division}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7495261 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7495261 {\fs24\lang2057\langfe1033\langnp2057\insrsid7495261\charrsid7495261 \par }}