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\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10819266 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid10819266\charrsid10819266 RAROTONGA ENTERTAINMENT TAX AMENDMENT ACT
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\par Title
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10819266 1. }{\fs24\lang2057\langfe1033\langnp2057\insrsid4029284 Short Title
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10819266 2. }{\fs24\lang2057\langfe1033\langnp2057\insrsid4029284 Exemptions
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10819266 3. }{\fs24\lang2057\langfe1033\langnp2057\insrsid4029284 The National Arts Council
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10819266 4. }{\fs24\lang2057\langfe1033\langnp2057\insrsid4029284 Tickets to be purchased from the secretary
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\b\fs24\lang2057\langfe1033\langnp2057\insrsid264934\charrsid6183762 24}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid4029284\charrsid6183762 
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An Act to exempt certain organisations and activities from the provisions of the Rarotonga Entertainment Tax Act.
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\par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10819266 {\fs24\lang2057\langfe1033\langnp2057\insrsid7810148 (}{\fs24\lang2057\langfe1033\langnp2057\insrsid4029284\charrsid7810148 6}{
\fs24\lang2057\langfe1033\super\langnp2057\insrsid4029284\charrsid7810148 th}{\fs24\lang2057\langfe1033\langnp2057\insrsid4029284\charrsid7810148  May 1982}{\fs24\lang2057\langfe1033\langnp2057\insrsid7810148 )}{
\fs24\lang2057\langfe1033\langnp2057\insrsid4029284\charrsid7810148 
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\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid3952668\charrsid3952668 BE IT ENACTED}{\fs24\lang2057\langfe1033\langnp2057\insrsid3952668  by the Parliament of the Cook Islands in session assembled and by the authority of the same as follows:
\par 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 1}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid10819266 . }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid3952668 Short Ti}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3952668\charrsid3952668 t}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid3952668 le}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid4029284 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284  This Act may be cited as the Rarotonga Entertainment Tax Amendment Act 1981}{\fs24\lang2057\langfe1033\langnp2057\insrsid4029284 -}
{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 82 and shall be read together with and deemed part of the Rarotonga Entertainment Tax Act 1975 (hereinafter referred to as }{\fs24\lang2057\langfe1033\langnp2057\insrsid10819266 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 the principal Act}{\fs24\lang2057\langfe1033\langnp2057\insrsid10819266 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 ).
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\fs24\lang2057\langfe1033\langnp2057\insrsid4029284 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284  The principal Act is hereby amended by inserting after section 4 the following section:
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\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid3952668 Exemptions}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284  }{\fs24\lang2057\langfe1033\langnp2057\insrsid4029284 -}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284  (1) Notwithstanding anything contained in section 4 of this Act, the Minister may exempt from the provisions of this Act admission charges in respect of any of the following:
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(a) Entertainment provided by sports clubs for the purposes of raising funds for club facilities or funding travel for club or national teams;
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(b) Entertainment provided by any church for the purpose of raising funds for church activities or buildings;
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\fs24\lang2057\langfe1033\langnp2057\insrsid8747818 
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{\fs24\lang2057\langfe1033\langnp2057\insrsid4029284 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 sponsored or}{\fs24\lang2057\langfe1033\langnp2057\insrsid3952668 g}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 anisation for the purpose of raising funds.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6183762 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 
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\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 3. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid3952668 The National Arts Council}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid4029284 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284  Section 12 of the principal Act is }{\fs24\lang2057\langfe1033\langnp2057\insrsid3952668 hereby }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 repealed}{\fs24\lang2057\langfe1033\langnp2057\insrsid4029284  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 and the following section 12 substituted in its place:

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\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid10819266 The National Arts Council}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284  }{\fs24\lang2057\langfe1033\langnp2057\insrsid4029284 -}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284  Any tax or fines payable}{\fs24\lang2057\langfe1033\langnp2057\insrsid4029284  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 under this Act paid }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8747818 into a }{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 bank account of The National Arts Council established under section 16 of The National Arts Coun}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8747818 cil Act}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284  1981}{\fs24\lang2057\langfe1033\langnp2057\insrsid4029284 -}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 82 and shall form part of the funds o}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818 f that}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284  council pu}{
\fs24\lang2057\langfe1033\langnp2057\insrsid10819266 rsuant to section 15}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 (b) of that}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818  Act}{
\fs24\lang2057\langfe1033\langnp2057\insrsid10819266 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10819266 {\fs24\lang2057\langfe1033\langnp2057\insrsid8747818 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 4. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid8747818 Tickets to be purchased from the Secretary}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid10819266 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818 (1) }{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 
Section 5 (1) of the principal Act }{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818 is }{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 hereby amended deleting the words }{\fs24\lang2057\langfe1033\langnp2057\insrsid10819266 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 entertainment place}{\fs24\lang2057\langfe1033\langnp2057\insrsid10819266 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284  and }{
\fs24\lang2057\langfe1033\langnp2057\insrsid264934\charrsid4029284 sub}{\fs24\lang2057\langfe1033\langnp2057\insrsid264934 stituting}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284  therefor the words }{
\fs24\lang2057\langfe1033\langnp2057\insrsid10819266 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 place of entertainment}{\fs24\lang2057\langfe1033\langnp2057\insrsid10819266 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10819266\charrsid4029284 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 (2) Section 5(}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818 3}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 ) of the principal Ac}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8747818 t}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818 is hereby }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 amended by de}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818 l}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 eting the words }{
\fs24\lang2057\langfe1033\langnp2057\insrsid10819266 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284 Secretary subject}{\fs24\lang2057\langfe1033\langnp2057\insrsid10819266 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8747818\charrsid4029284  substituting therefor the words }{\fs24\lang2057\langfe1033\langnp2057\insrsid10819266 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818 Secretary and subject}{
\fs24\lang2057\langfe1033\langnp2057\insrsid10819266 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid8747818 .
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid264934 {\fs24\lang2057\langfe1033\langnp2057\insrsid6183762 ---------------------------------}{\fs24\lang2057\langfe1033\langnp2057\insrsid264934 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3175628 {\fs24\lang2057\langfe1033\langnp2057\insrsid3175628 
\par }\pard \qc \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8747818 {\fs24\lang2057\langfe1033\langnp2057\insrsid264934 This Act is administered in the Department of Trade Labour and Transport}{
\fs24\lang2057\langfe1033\langnp2057\insrsid264934\charrsid4029284 
\par }}