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F. Goodwin}{\fs24\lang2057\langfe1033\langnp2057\insrsid16129238\charrsid2251450 , KBE \par }\pard \qr \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid10568908 {\fs24\lang2057\langfe1033\langnp2057\insrsid10568908\charrsid594041 Queen's Representative \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid594041 {\fs24\lang2057\langfe1033\langnp2057\insrsid10568908 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid10547 {\fs24\lang2057\langfe1033\langnp2057\insrsid10547 ________ \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid594041 {\fs24\lang2057\langfe1033\langnp2057\insrsid10547\charrsid594041 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid10568908 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 ANALYSIS \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid594041 {\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 Title}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14184536\charrsid594041 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 1.}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 Short title and commencement}{ \fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8993504\charrsid594041 2.}{\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 New section 17A \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 3.}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 Avoidance}{\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid13063167 {\fs24\lang2057\langfe1033\langnp2057\insrsid16528080 ________}{\fs24\lang2057\langfe1033\langnp2057\insrsid13063167 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid10547 {\fs24\lang2057\langfe1033\langnp2057\insrsid10547 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid10547 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid10547 No. 12; 2005}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10547\charrsid10568908 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16129238 {\fs24\lang2057\langfe1033\langnp2057\insrsid13063167 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid594041 {\fs24\ul\lang2057\langfe1033\langnp2057\insrsid594041\charrsid8993504 An Act to amend the Value Added Tax Act 1997 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8993504\charrsid594041 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid8993504 BE IT ENACTED}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 by the Parliament of the {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month} {\xmlattrvalue 7}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 1}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 2005}}}Cook Islands{\*\xmlclose} in Session assembled, and by the authority of the same as follows:}{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8993504\charrsid594041 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 1.}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid594041\charrsid8993504 Short title and commencement}{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 - (1) This Act may be cited as the Value Added Tax Amendment Act 2005 and shall be read together with and deemed part of the Value Added Tax Act 1997 ("the principal Act").}{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8993504\charrsid594041 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (2)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 This Act is deemed to have come into force on {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 7}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 1}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 2005}}}1 July 2005{\*\xmlclose}.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8993504\charrsid594041 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 2.}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid594041\charrsid8993504 New section 17A}{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid16528080 }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 The princip al Act is amended by inserting after section 17 of the principal Act the following new section }{\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8993504\charrsid594041 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid8993504 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 "17A.}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\ul\lang2057\langfe1033\langnp2057\insrsid8993504\charrsid8993504 Adj}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid594041\charrsid8993504 ustments for chances of use}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 - (1) Where a registered person applies goods or services principally for the purposes of making taxable supplies that we re formerly not so applied, and a deduction hasn't previously been made under section 16 of this Act, a deduction to the extent to which the goods or services are used for the purposes of making taxable supplies will be allowed in the month in which those goods or services are firstly so applied.}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid594041 {\fs24\lang2057\langfe1033\langnp2057\insrsid8993504\charrsid594041 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (2)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 For the purposes of subsection (1) the deduction shall be one-ninth of the lesser of - \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid8993504 {\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid8993504 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (a)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 the current market value of those goods or services; or \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid8993504 {\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid8993504 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (b)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 the cost price of those goods or services.}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid594041 {\fs24\lang2057\langfe1033\langnp2057\insrsid8993504\charrsid594041 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid13901082 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (3)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 Where a registered person applies goods or services principally for a purpose other than for the making of taxable supplies in respect of which a deduction has previously been made under section 16 of this Act, an amount of tax will become payable in the month in which those goods or services are firstly so applied. \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid594041 {\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (4)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 For the purposes of subsection (3) the tax payable shall be one-ninth of the greater of}{\fs24\lang2057\langfe1033\langnp2057\insrsid8589070 }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 -}{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8993504\charrsid594041 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid8993504 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (a)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 the current market value of those goods or services; or \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid8993504 {\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid8993504 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (b)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 the cost price of those goods or services. \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid594041 {\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 3.}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid594041\charrsid8993504 Avoidance}{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 - Section 43 of the principal Act is repealed and the following section is substituted- \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid8993504 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 "43.}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\ul\lang2057\langfe1033\langnp2057\insrsid594041\charrsid8993504 Avoidance}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 - (1) A tax avoidance arrangement entered into by a person is void against the Collector for tax purposes. \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid594041 {\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (2)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 A tax avoidance arrangement is one that directly or indirectly - \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid8993504 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (a)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 has tax avoidance as its purpose or effect; or \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid8993504 {\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid8993504 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (b)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 has tax avoidance as one of its purposes or effects, whether or not another purpose or effect relates to ordinary business or family dealings. \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid594041 {\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (3)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 I f a tax avoidance arrangement is void against the Collector, the Collector may adjust the amount of tax payable by, or the amount of tax refundable to, a regis}{\fs24\lang2057\langfe1033\langnp2057\insrsid8589070 tered person affected by the arr}{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 angement, whether or not the registered person is a party to the arrangement, in the manner the Collector considers appropriate to counteract any tax advantage obtained by the registered person from or under the arrangement. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (4)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 For the purpose of subsection (3), the Collector may, in addition to any other treatment the Collector considers appropriate, treat }{\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 - \par \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid8993504 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (a)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 a person who is not a registered person and who is a party to or has participated in an arrangement as being a registered person; \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid5528969 {\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid8993504 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (b)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 a supply of goods and services, whether or not a taxable supply, that is affected by or is part of an arrangement as being made to or by a registered person; \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid5528969 {\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid8993504 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (c)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 a supply of goods and services as occurring in a return period that, but for an arrangement affected by this section, would have occurred in the return period in which the supply was made; \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid5528969 {\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid8993504 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (d)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 a supply of goods and services as having been made, or consideration for the supply as having been given, at open market value. \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid594041 {\fs24\lang2057\langfe1033\langnp2057\insrsid8993504 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid2428807 (5) For the purpose of this section -}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13063167 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid13901082 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 "Arrangement" means a contract, agreement, plan or understanding, whether enforceable or unenforceable, including all steps and transactions by which it is carried into effect; \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid13901082 {\fs24\lang2057\langfe1033\langnp2057\insrsid13063167 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid13901082 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 "Tax avoidance" includes - \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid13901082 {\fs24\lang2057\langfe1033\langnp2057\insrsid13063167 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin1440\itap0\pararsid13901082 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (a)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 a reduction in the liability of a registered person to}{\fs24\lang2057\langfe1033\langnp2057\insrsid13901082 }{\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 pay tax;}{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid13901082 {\fs24\lang2057\langfe1033\langnp2057\insrsid13063167\charrsid594041 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin1440\itap0\pararsid13901082 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (b)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 a postponement in the liability of a registered person to pay tax; \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid13901082 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin1440\itap0\pararsid13901082 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (c)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 an increase in the entitlement of a registered person to a refund of tax; \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid13901082 {\fs24\lang2057\langfe1033\langnp2057\insrsid13063167 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin1440\itap0\pararsid13901082 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (d)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 an earlier entitlement of a registered person to a refund of tax; \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid13901082 {\fs24\lang2057\langfe1033\langnp2057\insrsid13063167 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin1440\itap0\pararsid13901082 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 (e)}{\fs24\lang2057\langfe1033\langnp2057\insrsid594041 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 a reduction in the total consideration payable by a person for a supply of goods and services. \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid13063167 {\fs24\lang2057\langfe1033\langnp2057\insrsid2428807 _______________}{\fs24\lang2057\langfe1033\langnp2057\insrsid13063167 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid13063167 {\fs24\lang2057\langfe1033\langnp2057\insrsid13063167 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid2428807 {\fs24\lang2057\langfe1033\langnp2057\insrsid594041\charrsid594041 This Act is administered by the Ministry of Finance and Economic Management}{ \fs24\lang2057\langfe1033\langnp2057\insrsid13063167\charrsid2428807 \par }}