{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f2\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Courier New;}
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{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f44\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f45\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f47\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f48\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f49\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f50\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f51\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f52\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f64\fbidi \fmodern\fcharset238\fprq1 Courier New CE;}{\f65\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}
{\f67\fbidi \fmodern\fcharset161\fprq1 Courier New Greek;}{\f68\fbidi \fmodern\fcharset162\fprq1 Courier New Tur;}{\f69\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew);}{\f70\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic);}
{\f71\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic;}{\f72\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese);}{\f434\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f435\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\f437\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f438\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f439\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}{\f440\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}
{\f441\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\f442\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f444\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f445\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}
{\f447\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\f448\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f451\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f452\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}
{\f454\fbidi \froman\fcharset238\fprq2 Bookman Old Style CE;}{\f455\fbidi \froman\fcharset204\fprq2 Bookman Old Style Cyr;}{\f457\fbidi \froman\fcharset161\fprq2 Bookman Old Style Greek;}{\f458\fbidi \froman\fcharset162\fprq2 Bookman Old Style Tur;}
{\f461\fbidi \froman\fcharset186\fprq2 Bookman Old Style Baltic;}{\f464\fbidi \fmodern\fcharset238\fprq1 Lucida Console CE;}{\f465\fbidi \fmodern\fcharset204\fprq1 Lucida Console Cyr;}{\f467\fbidi \fmodern\fcharset161\fprq1 Lucida Console Greek;}
{\f468\fbidi \fmodern\fcharset162\fprq1 Lucida Console Tur;}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}
{\fhimajor\f31529\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}{\fhimajor\f31531\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\fhimajor\f31532\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}
{\fhimajor\f31533\fbidi \fswiss\fcharset177\fprq2 Calibri Light (Hebrew);}{\fhimajor\f31534\fbidi \fswiss\fcharset178\fprq2 Calibri Light (Arabic);}{\fhimajor\f31535\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}
{\fhimajor\f31536\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\fhiminor\f31573\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}
{\fhiminor\f31574\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}
{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;
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\snext20 \slink15 \sunhideused \spriority9 \styrsid2032706 heading 1;}{\s2\ql \li0\ri0\sb240\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs26\alang1025 \ltrch\fcs0 
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\ab\ai\af0\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\cf17\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext0 \slink18 \ssemihidden \sunhideused \spriority9 \styrsid2032706 heading 4;}{\*\cs10 \additive 
\sunhideused \spriority1 \styrsid2032706 Default Paragraph Font;}{\*
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\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\f31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 \snext11 \ssemihidden \sunhideused 
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\snext19 \sqformat \spriority18 \styrsid2032706 Num List 1;}{\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls40\outlinelevel0\adjustright\rin0\lin879\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \snext20 \sqformat \spriority14 \styrsid2032706 Paragraph - Numbered;}{\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls44\outlinelevel0\adjustright\rin0\lin1440\itap0 
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\sbasedon19 \snext22 \sqformat \spriority19 \styrsid2032706 Num List 2;}{\s23\ql \fi-601\li3481\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls23\ilvl2\outlinelevel2\adjustright\rin0\lin3481\itap0 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon22 \snext23 \sqformat \spriority20 \styrsid2032706 Num List 3;}{\s24\ql \li720\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext24 \ssemihidden \sqformat \spriority0 \styrsid2032706 Quote 1;}{
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\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon25 \snext26 \ssemihidden \sqformat \spriority0 \styrsid2032706 Quote 3;}{
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\sbasedon19 \snext27 \sqformat \spriority34 \styrsid2032706 List Paragraph;}{\s28\ql \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
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\sbasedon21 \snext30 \sqformat \spriority16 \styrsid2032706 Indent2;}{\s31\ql \li2880\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls44\ilvl2\outlinelevel2\adjustright\rin0\lin2880\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon30 \snext31 \sqformat \spriority17 \styrsid2032706 Indent3;}{\s32\ql \fi-601\li2761\ri0\sb240\sa240\widctlpar
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\sbasedon36 \snext32 \spriority22 \styrsid2032706 List Bullet 2;}{\s33\ql \fi-601\li3481\ri0\sb240\sa240\widctlpar\jclisttab\tx2880\wrapdefault\aspalpha\aspnum\faauto\ls25\ilvl2\outlinelevel2\adjustright\rin0\lin3481\itap0\contextualspace \rtlch\fcs1 
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Paragraph - No number;}{\*\ts38\tsrowd\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
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Paragraph - No Indent;}{\s40\qc \li0\ri0\sb360\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
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\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext44 \spriority6 \styrsid2032706 TOC - Section;}{\s45\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 
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Heading - Division;}{\s48\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \i\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
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{\list\listtemplateid1241364261\listsimple{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace360\levelindent0{\leveltext\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \ab\af41\afs12 \ltrch\fcs0 
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{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li3600\jclisttab\tx2520\lin3600 }{\listlevel\levelnfc255\levelnfcn255
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\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li5040\jclisttab\tx3960\lin5040 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0
\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li5760\jclisttab\tx4680\lin5760 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li6480\jclisttab\tx5400\lin6480 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 
\af0 \ltrch\fcs0 \fbias0 \fi-720\li7200\jclisttab\tx6120\lin7200 }{\listname ;}\listid79839906\liststyleid760490016}{\list\listtemplateid-1967723040{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0
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\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li720\lin720 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'02);}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 
\fi-360\li1080\lin1080 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'03);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1440\lin1440 }{\listlevel\levelnfc4
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\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'05);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0
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{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace288\levelindent0{\leveltext\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \ab\af0\afs13 \ltrch\fcs0 \b\fs13\expnd3\expndtw17\cgrid \fi-288\li1008
\jclisttab\tx1008\lin1008 }{\listname ;}\listid110170490}{\list\listtemplateid-1068482196{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'04(\'00) ;}{\levelnumbers\'02;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \fbias0 \s19\fi-601\li2041\jclisttab\tx1440\lin2041 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'04(\'01) ;}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \s22
\fi-601\li2761\jclisttab\tx2160\lin2761 }{\listlevel\levelnfc3\levelnfcn3\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'04(\'02) ;}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \s23\fi-1321\li4201\lin4201 }
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\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li5040\lin5040 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'06;}{\levelnumbers\'01;}
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\fi-720\li6480\lin6480 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'08;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li7200\lin7200 }{\listname 
;}\listid212930889{\*\liststylename NumLists;}\spriority0 }{\list\listtemplateid-1850459618{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'00;}{\levelnumbers\'01;}\rtlch\fcs1 
\af0 \ltrch\fcs0 \fbias0 \fi0\li1440\lin1440 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'01;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi0\li2160\lin2160 }
{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'02;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi0\li2880\lin2880 }{\listlevel\levelnfc255\levelnfcn255\leveljc0
\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi0\li3600\lin3600 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0
\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi0\li4321\lin4321 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li4320\lin4320 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'06;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 
\fi-720\li5040\lin5040 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'07;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li5760\lin5760 }{\listlevel
\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'08;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li6480\lin6480 }{\listname ;}\listid233898456\liststyleid1016157319}
{\list\listtemplateid-1967723040{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'00;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li720\lin720 }{\listlevel
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\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'02);}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1080\lin1080 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0
\levelindent0{\leveltext\'03(\'03);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1440\lin1440 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'04);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'05);}{\levelnumbers\'02;}\rtlch\fcs1 
\af0 \ltrch\fcs0 \fbias0 \fi-360\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li2520\lin2520 }
{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li2880\lin2880 }{\listlevel\levelnfc2\levelnfcn2\leveljc0
\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3240\lin3240 }{\listname ;}\listid255790128{\*\liststylename TOC Section;}}
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\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid13128298\charrsid2168148 \hich\af0\dbch\af0\loch\f0 1\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls39\adjustright\rin0\lin879\itap0\pararsid7933451 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 Short Title}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7933451 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7933451 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 This Act may be cited a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid71373 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  the Income Tax Surcharge Act }{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 1978 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 and shall be read together with }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 and }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 deemed part of the Income Tax Act }{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1972 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 (hereinafter referred to a}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid71373 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  "the Principal Act").
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \b\dbch\af0\insrsid12866329\charrsid2168148 \hich\af0\dbch\af0\loch\f0 2\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls39\adjustright\rin0\lin879\itap0\pararsid12866329 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 
\insrsid12866329\charrsid2168148 1978 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12866329\charrsid2168148 Surcharge}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12866329 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12866329 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13128298\charrsid15221152 (1) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12866329\charrsid15221152 Notwithstanding}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid15221152  any other provision of the Principal }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3220891\charrsid15221152 Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid15221152  there shall be levied and paid}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  for the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid154564 use}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid154564 H}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 er }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid154564\charrsid2168148 Maje}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid154564 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid154564\charrsid2168148 ty}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  a t}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid154564 ax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2032706 for the year commencing on the 1s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 t day of January }{
\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1978 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 herein referred to as the }{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid13128298\charrsid2168148 197}{\rtlch\fcs1 
\af0\afs12 \ltrch\fcs0 \insrsid2032706 8}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid13128298\charrsid2168148  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 Tax Surcharge.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2638474 {\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid13128298\charrsid2168148 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 The }{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid13128298\charrsid2168148 197}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid3763478 8}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid13128298\charrsid2168148  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13128298\charrsid2168148 tax surcharge shall be assessed, levied and paid at the rate of fifty }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3763478 percent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 
 of the income tax payable under the Principal Act on the taxable income of the taxpayer for the year commencing on the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3763478 1s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 t of January }{
\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1978}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  before allowance}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2032706 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148  made for such rebates o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2032706 r credits against tax payable as}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  may be allowed by the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8416852\charrsid2168148 Principal}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  Act or }{\rtlch\fcs1 \af0\afs15 \ltrch\fcs0 \insrsid13128298\charrsid2168148 any }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 
other Act.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid8416852\charrsid2168148 \hich\af0\dbch\af0\loch\f0 3\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls39\adjustright\rin0\lin879\itap0\pararsid8416852 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8416852\charrsid2168148 Deduction}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2032706 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8416852\charrsid2168148  from P.A.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8416852 Y.E. etc
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8416852 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 Where }{\rtlch\fcs1 \af0\afs15 \ltrch\fcs0 \insrsid13128298\charrsid2168148 any }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 income i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2032706 s}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  subject }{\rtlch\fcs1 \af0\afs15 \ltrch\fcs0 \insrsid13128298\charrsid2168148 to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8416852 basic}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148  tax }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8416852\charrsid2168148 deduction}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8416852 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  at}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8416852  source}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  the }{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1978 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 tax }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8416852 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 ur}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8416852 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 harge }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8416852 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 hall, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14628943\charrsid2168148 subject}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  to secti
on 8 hereof, be paid by an additional deduction from all income received after }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2963012 1s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 t November }{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 1978 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 but before }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2963012 1st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  November }{\rtlch\fcs1 
\af0\afs15 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1979. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 The additional deductions shall be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2963012 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls44\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid13322606 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13322606 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 In }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13322606 cases}{\rtlch\fcs1 \af0\afs8 
\ltrch\fcs0 \insrsid13128298\charrsid2168148  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 where the ba}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13322606 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 i}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13322606 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  tax deduction i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13322606 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 
 calculated in accordance with Clause}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13322606 s }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1 }{\rtlch\fcs1 \af0\afs15 \ltrch\fcs0 \insrsid13128298\charrsid2168148 to }{\rtlch\fcs1 \af0\afs12 
\ltrch\fcs0 \insrsid13128298\charrsid2168148 4 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13322606 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13322606\charrsid2168148 econd}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13128298\charrsid2168148  Schedule to the Principal A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13322606 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 t, one half of the amount }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13322606 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 ppropriate to the amount of the payment for the tax code "S}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13322606 ",}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 
\insrsid13128298\charrsid2168148  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8005546\charrsid2168148 irrespective}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  of the appropriate tax code for the basic tax deduction.
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8005546 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 In all ether }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8005546 cases}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 , one half of the amount payable under the appropriate provision of the Principal Act.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid8005546\charrsid2168148 \hich\af0\dbch\af0\loch\f0 4\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls39\adjustright\rin0\lin879\itap0\pararsid8005546 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8005546\charrsid2168148 Increase in Provisional Tax}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid8005546\charrsid2168148  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8005546\charrsid8005546 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8598551 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 In the case of }{\rtlch\fcs1 \af0\afs15 \ltrch\fcs0 \insrsid13128298\charrsid2168148 income }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6897122 other than i}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 ncome to which }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8005546 S}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 ection }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8005546 3}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148  of thi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8005546 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8005546 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 t applie}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8005546 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 , the }{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid13128298\charrsid2168148 19}{\rtlch\fcs1 
\af0\afs12 \ltrch\fcs0 \insrsid8598551 7}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid13128298\charrsid2168148 8 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 tax }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8598551 surcharge s}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 h}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8598551 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 ll, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8598551 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 ubject}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8598551  }{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148 to section }{\rtlch\fcs1 \ab\af0\afs13 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148 8 }{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid6897122 hereof, be paid by a}{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148 n additional payment of fifty percent of the amount of the payments of provisional tax payable for the year }{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid8598551\charrsid2168148 commencing}{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148  1st January }{\rtlch\fcs1 \ab\af0\afs13 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148 1979, }{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148 and }{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid8598551 shall}{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148  be paid on the }{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid8598551\charrsid2168148 days}{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148  prescribed for the payment of that provisional tax.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid13128298\charrsid2168148 \hich\af0\dbch\af0\loch\f0 5\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls39\adjustright\rin0\lin879\itap0\pararsid8598551 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 Date for filing return}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8598551 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7483305 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 (1) Section 15 of the Principal Act is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7483305  }{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148 
hereby amended by adding the foll}{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid6897122 owing proviso to subsection (1):}{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls44\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid6897122 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 Provided that for the income year 197}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6897122 8}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148  the return shall be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7483305  }{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid7483305 furnished not later than }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid7483305\charrsid7483305 1s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid7483305 t}{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid7483305  June }{\rtlch\fcs1 \ab\af0\afs13 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid7483305 1979.
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7483305 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ai\af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 Subsection (1) of section }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 170 }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 of the Principal A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6897122 ct is hereby amended as follows:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls44\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid4615820 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4615820 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 By omitting from paragraph (a) the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4615820\charrsid2168148 words}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  "note later than the 20th January in each year" and substituting words "not later }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4615820\charrsid2168148 than}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  the 20th day of April }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1979 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 
and not later than the 20th day of January in each succeeding year".
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4615820 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 By omitting from paragraph (e) the words "not later than the 15th day of February in each year" and substituting the words "n
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6897122 ot later than the 14th day of M}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 ay in }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1979 }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 and not later than the 15th day of February in each succeeding year".
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid13128298\charrsid2168148 \hich\af0\dbch\af0\loch\f0 6\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls39\adjustright\rin0\lin879\itap0\pararsid4615820 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 Application of }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1978 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 payments}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4615820 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4615820 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid4615820 (1) F}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 or the purposes of section }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 169 }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 and }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 170 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 of the Principal A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4615820 c}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 t deductions made }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4615820 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 n respect of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2914231 197}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 8 tax surcharge during }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1979 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 sh}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid2914231 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 ll be deemed to be deductions made from income received during }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1978 }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13128298\charrsid2168148 and shall be shown on tax }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2914231\charrsid2168148 deduction}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2914231 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 
 certificates for }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1978 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 accordingly.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2914231 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 For the purpose of section }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 177 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2914231\charrsid2168148 Principal}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2914231\charrsid2168148 Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  the }{\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1978 T}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid2914231 ax}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 
surcharge deducted from income received in the period 1 January }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1979 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2914231  }{
\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148 31 }{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2914231\charrsid2168148 October}{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148 1979 }{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2914231\charrsid2168148 shall}{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148  be deemed to be deductions in respect of }{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10188475 tax}{\rtlch\fcs1 \ab\af0\afs13 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148  }{\rtlch\fcs1 \ab\af0\afs12 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148 payable in respect of the tax liability of the taxpayer for }{\rtlch\fcs1 \ab\af0\afs13 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148 1978 }{\rtlch\fcs1 
\ab\af0\afs12 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148 and shall be deducted from the }{\rtlch\fcs1 \ab\af0\afs13 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148 1978 }{\rtlch\fcs1 
\ab\af0\afs12 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148 tax surcharge due in respect of the }{\rtlch\fcs1 \ab\af0\afs13 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148 1978 }{\rtlch\fcs1 
\ab\af0\afs12 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13128298\charrsid2168148 income year.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid13128298\charrsid2168148 \hich\af0\dbch\af0\loch\f0 7\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls39\adjustright\rin0\lin879\itap0\pararsid10188475 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 Duties of persons making}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10188475  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10188475\charrsid2168148 deductions}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10188475 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10188475 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 The obligation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4748005 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  and liabilities of all persons under the Principal Act in re}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid10188475 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 pe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10188475 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 t of source deduction}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10188475 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  of tax shall apply with any necessary modifications to deductions in respect of the }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1978 }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 tax surcharge.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \b\dbch\af0\insrsid13128298\charrsid2168148 \hich\af0\dbch\af0\loch\f0 8\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls39\adjustright\rin0\lin879\itap0\pararsid10188475 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 1978 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 Tax surcharge deemed to be income tax}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid10188475\charrsid10188475 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10188475 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 For the purposes of sections }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 60, 176 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 and 201 of the Principal A}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10361846 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 t the }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1978 }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 tax surcharge shall be deemed to be income tax payable for the year }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10361846\charrsid2168148 commencing}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  1 January }{
\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1978 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 and sections }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 176 }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 and 201 and Parts III and IV of the Principal }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4748005 Ac}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 t shall with all necessar
y modifications apply accordingly provided however that the Coll}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14890144 ec}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 tor may, in his discretion, permit the }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 1978 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 tax surcharge not previously due and payable to be paid at such date or dates as the Collector may determine but not later than the }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid14890144 1s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 t day of January }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1980.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid13128298\charrsid2168148 \hich\af0\dbch\af0\loch\f0 9\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls39\adjustright\rin0\lin879\itap0\pararsid14890144 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 Additional tax where provisional tax under estimated}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14890144 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14890144 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 Where the Collector is satisfied that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1977195  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 any taxpayer has under estimated his income for }{
\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1978 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 solely or prin}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1977195 ci}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 pally for the purpose of avoiding or reducing his liability to pay the }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1978 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 
tax surcharge payable under section 4 hereof he may }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1977195 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 
mpose an additional tax over and above the surcharge that should have been paid on each payment of provisional tax of an amount of not being less than twenty-five percent nor more than one hundred }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1977195\charrsid2168148 percent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  of the surcharge.
\par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4748005 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4748005 
\par 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1977195 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 This }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1977195 Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  is adminis}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4748005 
tered by the Department of Inland}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  Revenue.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4748005 RAR}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1977195 O}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148 TONGA, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1977195 COOK}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4748005  ISLANDS:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13128298\charrsid2168148  Printed under the authority of the Cook Islands Government, by T. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1977195 KAPI}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13128298\charrsid2168148 , Government Printer - }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid13128298\charrsid2168148 1978.
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