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Short Title}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560\charrsid4751325 2. Gross income}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560\charrsid4751325 3. Relief from tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par 4}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560\charrsid4751325 . Purchases traceable}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560\charrsid4751325 5. Purchasing agent}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par 6}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560\charrsid4751325 . Tax year}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560\charrsid4751325 7. Cancellation of registration}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par 8. E}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560\charrsid4751325 rroneous returns}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par 9. }{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560\charrsid4751325 Addition to taxes}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560\charrsid4751325 10. Statute of limitation}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16064560 {\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 -----------------------------------}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4751325 {\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16064560 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid16064560\charrsid16064560 199}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10499751 1}{ \b\fs24\lang2057\langfe5129\langnp2057\insrsid16064560\charrsid16064560 -9}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10499751 2}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid16064560\charrsid16064560 , No. 37 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4751325 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16064560\charrsid16064560 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11826143 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid16064560 An Act to amend the Turnover Tax Act 19}{ \fs24\ul\lang2057\langfe5129\langnp2057\insrsid10499751 8}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid16064560 0 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4751325 {\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16064560 {\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 (22 April 1992 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4751325 {\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid16064560\charrsid16064560 BE IT ENACTED}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 by the Parliament o}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 f the Cook Islands in Session assembled, and by the authority of the same as follows: \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 1.}{\fs24\lang2057\langfe5129\langnp2057\insrsid4751325 }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid16064560 Short Title}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 }{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \endash This Act may be ci}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 ted as the Turnover Tax Amendment Act 1991}{\fs24\lang2057\langfe5129\langnp2057\insrsid4751325 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 9}{\fs24\lang2057\langfe5129\langnp2057\insrsid10499751 2}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 and shall be read toget}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 her with and deemed part of the}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 Turnover Tax Act 1980 (hereinaf}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 ter }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 referred to as }{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 the principal Act}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 ). \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 2. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid16064560 Gross income}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \endash (}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 1}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 )}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 Subsection 4(1}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 )}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 of the principal Act is amended by adding at the end of line 13, immediately after the word }{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 taxes}{ \fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 , }{\fs24\lang2057\langfe5129\langnp2057\insrsid10499751 the words }{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{ \fs24\lang2057\langfe5129\langnp2057\insrsid16064560 , including any Turn}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 over tax payable under this Act, whether or not separately detailed on the invoice, account}{ \fs24\lang2057\langfe5129\langnp2057\insrsid16064560 or other document.}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 2}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 )}{\fs24\lang2057\langfe5129\langnp2057\insrsid4751325 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 A}{\fs24\lang2057\langfe5129\langnp2057\insrsid10499751 ny returns made or assessments i}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 ssued p}{ \fs24\lang2057\langfe5129\langnp2057\insrsid10499751 rior}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 to the coming into force of this Act, if made on the basis of subsection (1), are declared to have the same effect as if made or issued after the coming into force of this Act. \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 3. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid16064560 Relief from tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid4751325 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 The principal Act is amended by adding after section 44, the following new section: \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16064560 {\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid13523661 44A}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid16064560 Relief from tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid4751325 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 Sections 218, 219, and 220 of the Income Tax Act 197}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 2}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 shall apply as if they were incorporated in and formed part of this Act. Any reference therei}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 n to }{ \fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 shall be read as a refere}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 nc}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 to }{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 turnover tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 , and with all}{ \fs24\lang2057\langfe5129\langnp2057\insrsid16064560 other necessary modifications.}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4751325 {\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 4. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid16064560 Purchases traceable}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid4751325 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 The principal Act is amended by revoking subsection}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 5(1) and substituting thereto the following subsection: \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16064560 {\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 (1) A }{ \fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 wholesale purchaser}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 means a person making purchases at wholesale}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 by any method unless required by the Collector to make payment by cheque or other traceable metho}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 d as approved by the Collector.}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4751325 {\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 5. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid16064560 Purchasing agent}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid4751325 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 The definition of Purchasing agent contained in section 2 of the principal Act is amended by deleting the word }{ \fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 form}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 from the fourth line of the definition and replacing it with t}{\fs24\lang2057\langfe5129\langnp2057\insrsid10499751 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 e word }{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 from}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 . \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par 6}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid16064560 Tax Year}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid4751325 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 Line 7 of section 11 of the principal Act i}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 s amended by deleting the word }{ \fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 accounting}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 and replacing it by the word }{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 accounting}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 . \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16064560 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid10499751 7. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid10499751 Cancellation of registration}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid10499751 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid4751325\charrsid10499751 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid10499751 Line 1 of subsection 15(4) of the principal Act is amended by deleting the word }{ \fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid10499751 in}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid10499751 and replacing it by the word }{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid10499751 if}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid10499751 . \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13523661\charrsid10499751 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 8. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid13523661 Erroneous returns}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid4751325 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid13523661 (1) Line 4 of subse}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 ction 41(1) of the principal Act is amended by deleting the word }{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 of}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 where it appears the}{\fs24\lang2057\langfe5129\langnp2057\insrsid4751325 }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 second time. \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13523661 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 (2)}{\fs24\lang2057\langfe5129\langnp2057\insrsid4751325 }{\fs24\lang2057\langfe5129\langnp2057\insrsid13523661 Line 6 of subse}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 ction 41(1) of the principa}{\fs24\lang2057\langfe5129\langnp2057\insrsid10499751 l Act is amended by deleting th}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 e first occurrence of the word }{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 correct}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{ \fs24\lang2057\langfe5129\langnp2057\insrsid10499751 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13523661 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 (3)}{\fs24\lang2057\langfe5129\langnp2057\insrsid4751325 }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 Line 16 of subsection 41(1) of the principal}{ \fs24\lang2057\langfe5129\langnp2057\insrsid10499751 Act is amended by deleting th}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 e wor}{\fs24\lang2057\langfe5129\langnp2057\insrsid10499751 d }{ \fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid10499751 it}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid10499751 and replacing it by the }{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 words }{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 the Collector}{ \fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 . \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13523661 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 9.}{\fs24\lang2057\langfe5129\langnp2057\insrsid4751325 }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13523661\charrsid13523661 Addition to taxes}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 }{\fs24\lang2057\langfe5129\langnp2057\insrsid4751325 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid13523661 (1) Line 5 of subsec}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 tion 44(a) of the principal Act is amended by adding the word }{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 the}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 between the word }{ \fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid10499751 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 and the word }{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 amount}{ \fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid10499751 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13523661 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 (2)}{\fs24\lang2057\langfe5129\langnp2057\insrsid4751325 }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 Line 1 of subsection 44(b) of the principal Act is amended by deleting the word }{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 of}{ \fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 where it appears the second time and replacing it by the word }{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 or}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 . \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13523661 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 10. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid13523661 Statute of limitation}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid4751325 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 The principal Act is amended by adding immediately }{\fs24\lang2057\langfe5129\langnp2057\insrsid13523661 a}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 fter section }{\fs24\lang2057\langfe5129\langnp2057\insrsid10499751 49}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 , the following new section: \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13523661 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13523661 {\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 49A.}{ \fs24\lang2057\langfe5129\langnp2057\insrsid4751325 }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid13523661 Statute of limitation}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid4751325 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 No statute of limitation shall bar or affect any action or rem}{\fs24\lang2057\langfe5129\langnp2057\insrsid13523661 edy for the recovery of tax under this Act.}{\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4751325 {\fs24\lang2057\langfe5129\langnp2057\insrsid13523661 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5704285 {\fs24\lang2057\langfe5129\langnp2057\insrsid11826143 ----------------------------}{\fs24\lang2057\langfe5129\langnp2057\insrsid5704285 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4751325 {\fs24\lang2057\langfe5129\langnp2057\insrsid5704285 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3568655 {\fs24\lang2057\langfe5129\langnp2057\insrsid3568655\charrsid4751325 This Act is administered by the Inland Revenue Department \par }}