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\b\fs24\lang2057\langfe5129\langnp2057\insrsid10095227\charrsid10095227  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13252290\charrsid10095227 1992-93}{\fs24\lang2057\langfe5129\langnp2057\insrsid13252290 
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\par 1.}{\fs24\lang2057\langfe5129\langnp2057\insrsid11666841  }{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 Short Title}{\fs24\lang2057\langfe5129\langnp2057\insrsid11666841 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid11666841\charrsid11666841 2.}{\fs24\lang2057\langfe5129\langnp2057\insrsid11666841  Private Import Tax
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 3.}{\fs24\lang2057\langfe5129\langnp2057\insrsid12132194  First Schedule}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483 
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\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10095227 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid10095227\charrsid10095227 1992-93, No. 19}{\fs24\lang2057\langfe5129\langnp2057\insrsid10095227 
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\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12132194 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid14620483 An Act to amend the Private Import Tax Act 1984
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\i\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 
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 by the Parliament of the Cook Islands in Session assembled, and by the authority of the same, as follows}{\fs24\lang2057\langfe5129\langnp2057\insrsid11666841 :}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483 
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\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 Short Title}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841  }{\fs24\lang2057\langfe5129\langnp2057\insrsid11666841 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841  This Act may be cited as the Private Import Tax Amen}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483 dm}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 
ent Act 1992}{\fs24\lang2057\langfe5129\langnp2057\insrsid11666841 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 93 and shall be read together with and deemed part of the Private Import }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14620483 Am}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 endmen}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841  Tax Act 1984 (hereinafter referred to as "the principal Act").}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483 
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\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 Private Import Tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841  }{\fs24\lang2057\langfe5129\langnp2057\insrsid11666841 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841  Section 4 of the principal Act is amended by repealing subsection (2), and substituting the following subsections.}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483 
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"(2) Subject to subsection (2A), and notwithstanding anything in subsection (1), nothing in this Act shall apply to goods }{\fs24\lang2057\langfe5129\langnp2057\insrsid12545340 \endash  }{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483 
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\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 imported into the Cook Islands for the purpose of being sold, by a person liable to pay turnover tax pursuant to the provisions of the Turnover Tax Act 1980; and}{
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\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 where the gross recei}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483 pts derived if the goods were sol}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 
d in the course of that person carrying on business, would be sold}{\fs24\lang2057\langfe5129\langnp2057\insrsid12545340  in subject to }{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 turnover tax.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14620483 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12545340 {\fs24\lang2057\langfe5129\langnp2057\insrsid12545340\charrsid11666841 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9711712 {\fs24\lang2057\langfe5129\langnp2057\insrsid12545340 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 2A) Subsection (2) shall only apply }{
\fs24\lang2057\langfe5129\langnp2057\insrsid11666841 where the importer has first pr}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 ovided 'a declaration to the Collector of Customs in a form to be prescribed by the Collecto
r of Customs, to the eff}{\fs24\lang2057\langfe5129\langnp2057\insrsid11666841 ect that the provisions of paragr}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 
aphs (a) and (b) of that subsection apply in respect of the goods imported".}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483 
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\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 First Schedule}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841  }{\fs24\lang2057\langfe5129\langnp2057\insrsid11666841 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841  The First Schedule to the principal Act is amended by repealing reference 5, and substituting the following new reference }{\fs24\lang2057\langfe5129\langnp2057\insrsid10095227 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14620483 
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\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12132194 {\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 "5.}{\fs24\lang2057\langfe5129\langnp2057\insrsid11666841  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid10095227 Passenger}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid10095227 '}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14620483\charrsid11666841  baggage and effects admitted free of duty and import levy under reference 85 of Part 11 of the Customs Tariff Act 1980."}{\fs24\lang2057\langfe5129\langnp2057\insrsid14620483 
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\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12132194 {\fs24\lang2057\langfe5129\langnp2057\insrsid12132194 
\par }\pard \qc \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11161813 {\fs24\lang2057\langfe5129\langnp2057\insrsid11161813 This Act is administered by the Customs Department.}{
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