{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi31507\deflang2057\deflangfe2057\themelang2057\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f2\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Courier New{\*\falt Courier New};}{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol{\*\falt Symbol};}
{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings{\*\falt Wingdings};}{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}{\f36\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri{\*\falt Calibri};}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri{\*\falt Calibri};}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\f434\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\f435\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\f437\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\f438\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\f439\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\f440\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\f441\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\f442\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\f454\fbidi \fmodern\fcharset238\fprq1 Courier New CE{\*\falt Courier New};}{\f455\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr{\*\falt Courier New};}
{\f457\fbidi \fmodern\fcharset161\fprq1 Courier New Greek{\*\falt Courier New};}{\f458\fbidi \fmodern\fcharset162\fprq1 Courier New Tur{\*\falt Courier New};}{\f459\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew){\*\falt Courier New};}
{\f460\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic){\*\falt Courier New};}{\f461\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic{\*\falt Courier New};}{\f462\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese){\*\falt Courier New};}
{\f774\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}{\f775\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}{\f777\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f778\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}
{\f781\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}{\f782\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}{\f794\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f795\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}
{\f797\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\f798\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f801\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f802\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}
{\f804\fbidi \fswiss\fcharset238\fprq2 Calibri CE{\*\falt Calibri};}{\f805\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr{\*\falt Calibri};}{\f807\fbidi \fswiss\fcharset161\fprq2 Calibri Greek{\*\falt Calibri};}
{\f808\fbidi \fswiss\fcharset162\fprq2 Calibri Tur{\*\falt Calibri};}{\f811\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic{\*\falt Calibri};}{\f812\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese){\*\falt Calibri};}
{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE{\*\falt Calibri};}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr{\*\falt Calibri};}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek{\*\falt Calibri};}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur{\*\falt Calibri};}
{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic{\*\falt Calibri};}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese){\*\falt Calibri};}
{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}}{\colortbl;\red0\green0\blue0;
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\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \snext0 \styrsid13924407 Normal;}{\s1\ql \li0\ri0\sb240\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs28\alang1025 
\ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext20 \slink15 \spriority9 \styrsid13924407 heading 1;}{\s2\ql \li0\ri0\sb240\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0 
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\sbasedon2 \snext20 \slink17 \ssemihidden \sqformat \spriority9 \styrsid13924407 heading 3;}{\s4\ql \li0\ri0\sb120\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel3\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
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\sunhideused \spriority1 \styrsid13924407 Default Paragraph Font;}{\*
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\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \fs22\lang2057\langfe2057\loch\f31506\hich\af31506\dbch\af31505\cgrid\langnp2057\langfenp2057 
\snext11 \ssemihidden \sunhideused \sqformat Normal Table;}{\*\cs15 \additive \rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\f0\fs28\lang1033\langfe1033\langnp1033\langfenp1033 \sbasedon10 \slink1 \slocked \spriority9 \styrsid13924407 Heading 1 Char;}{\*\cs16 
\additive \rtlch\fcs1 \af0\afs26 \ltrch\fcs0 \b\f0\fs26\lang3081\langfe1033\langnp3081\langfenp1033 \sbasedon10 \slink2 \slocked \ssemihidden \spriority9 \styrsid13924407 Heading 2 Char;}{\*\cs17 \additive \rtlch\fcs1 \ab\af0\afs26 \ltrch\fcs0 
\b\i\f0\fs26\lang3081\langfe1033\langnp3081\langfenp1033 \sbasedon10 \slink3 \slocked \ssemihidden \spriority9 \styrsid13924407 Heading 3 Char;}{\*\cs18 \additive \rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 
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\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls7\outlinelevel0\adjustright\rin0\lin2041\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext19 \sqformat \spriority18 \styrsid13924407 
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\sbasedon19 \snext22 \sqformat \spriority19 \styrsid13924407 Num List 2;}{\s23\ql \fi-601\li3481\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls7\ilvl2\outlinelevel2\adjustright\rin0\lin3481\itap0 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon22 \snext23 \sqformat \spriority20 \styrsid13924407 Num List 3;}{\s24\ql \li720\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 
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\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon21 \snext30 \sqformat \spriority16 \styrsid13924407 Indent2;}{
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\af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon40 \snext32 \spriority22 \styrsid13924407 List Bullet 2;}{\s33\ql \fi-601\li3481\ri0\sb240\sa240\widctlpar
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\ltrch\fcs0 \fbias0\hres0\chhres0 \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 
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\af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Contents
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\jclisttab\tx720\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin0\lin720\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13924407\charrsid13924407 Title
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid13924407\charrsid13924407 \hich\af0\dbch\af0\loch\f0 2\tab}Commencement
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid13924407\charrsid13924407 \hich\af0\dbch\af0\loch\f0 3\tab}Principal Act amended
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid13924407\charrsid13924407 \hich\af0\dbch\af0\loch\f0 4\tab}Application
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid13924407\charrsid13924407 \hich\af0\dbch\af0\loch\f0 5\tab}Application date
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid13924407\charrsid13924407 \hich\af0\dbch\af0\loch\f0 6\tab}Section 3 amended (Extended meaning of term "supply")
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\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid13924407\charrsid13924407 \hich\af0\dbch\af0\loch\f0 8\tab}Section 5 amended (Time of supply)
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Section 12 amended (Registration of persons making taxable supplies)
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\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid13924407\charrsid13924407 \hich\af0\dbch\af0\loch\f0 15\tab}Section 17A amended (Adjustments for changes of use)
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Section 24 amended (Additional taxes for non-compliance or evasion)
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\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid13924407\charrsid13924407 \hich\af0\dbch\af0\loch\f0 21\tab}Section 42 amended (Keeping of records)
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Repeal of sections 48, 49, 50, 51 and 52 and new sections inserted
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\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid13924407\charrsid13924407 \hich\af0\dbch\af0\loch\f0 26\tab}
Application of increased rate of value added tax to tourism services
\par }\pard\plain \ltrpar\s44\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid11105891 ___________________________
\par }\pard \ltrpar\s44\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11105891 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 An Act to amend the Value Added Tax Act 1997.
\par The Parliament of the Cook Islands enacts as follows\_
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 1\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Title
\par {\listtext\tab}}\pard\plain \ltrpar\s41\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 This Act is the Value Added Tax Amendment Act 2014.
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 2\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Commencement
\par {\listtext\tab}}\pard\plain \ltrpar\s41\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 This Act comes into force on 1 April 2014.
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 3\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Principal Act amended
\par {\listtext\tab}}\pard\plain \ltrpar\s41\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 This Act amends the Value Added Tax Act 1997.
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 4\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Application
\par {\listtext\tab}}\pard\plain \ltrpar\s41\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 This Act applies to supplies and importations made on or after 1 April 2014.
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 5\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Application date
\par {\listtext\tab}}\pard\plain \ltrpar\s41\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 In this Act, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid11105891\charrsid11105891 application date}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407  means 1 April 2014.
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 6\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 3 amended (Extended meaning of term "supply")
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (1) \tab}}\pard\plain \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 Section 3 is amended by inserting the following subsection after subsection}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13924407\charrsid13924407  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 (2)\_
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
"(2A) If a foreign government, or an international organisation or other non-government organisation makes a payment in the nature of a grant or subsidy in respect of a
 person's taxable activity, the payment is treated as consideration for the supply of goods or services by the person in the Cook Islands in the course of the person's taxable activity."
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (2) \tab}}\pard\plain \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 Section 3 is amended by adding the following subsection after subsection}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 (7)\_
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
"(8) In this section, international organisation means an organisation, the members of which are sovereign powers or governments of sovereign powers."
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 7\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 New section 4A inserted
\par {\listtext\tab}}\pard\plain \ltrpar\s41\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 The following section is inserted after section 4\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid11105891\charrsid11105891 "4A. Meaning of the term "supply of imported services"
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(1) A supply of imported services is a supply of services that satisfies the following conditions\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid11105891 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891 "(a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 the supply is made to a registered person; and
\par {\listtext\tab}}\pard \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid13922123 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922123 "(b) }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11105891\charrsid13924407 a person who is not a registered person makes the supply; and
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922123 "(c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 the supply is not a taxable supply because the supply is not made in the Cook Islands; and
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922123 "(d) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 the supply would have been a taxable supply if it had been made in the Cook Islands; and
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922123 "(e) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 the registered person receiving the supply would not have been e
ntitled to a deduction for the full amount of value added tax payable in respect of the supply if the services had been acquired by the person in a taxable supply.
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid13922123 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(2) For the purposes of subsection (1), if a registered person carries on a taxable activity both in and outside the Cook Islands
\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid13922123 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922123 "(a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
that part of the taxable activity carried on outside the Cook Islands is treated as if it were a taxable activity carried on by a person (referred to as the "overseas person") separate from the registered person
 and both persons are treated as related to each other:
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922123 "(b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 the overseas person is not a registered person; and
\par {\listtext\tab}"(c) the internal provision of services from the overseas person to the registered person is treated as a supply of services made by the overseas person in the course of carrying on a taxable activity outside the Cook Islands."
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 8\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid13922123 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 5 amended (Time of supply)
\par {\listtext\tab}}\pard\plain \ltrpar\s41\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid13922123 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
Section 5(1) is amended by inserting ", including a supply of imported services," after "services" where first mentioned in the subsection.
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 9\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid13922123 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 6 amended (Value of supply)
\par {\listtext\tab}}\pard\plain \ltrpar\s41\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid13922123 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 6 is amended by inserting the following subsections after subsection (9)}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13922123\charrsid13922123  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922123\charrsid13924407 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid13922123 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(9A) Subject to subsection (9B), the value of a supply of imported services must be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922123  -}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid13922123 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922123 "(a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 if the supplier and recipient are related
 (by blood, marriage or ownership), the open market value of the supply at the time of supply; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922123 "(b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 in any other case, the consideration for the supply as determined under subsection (1).
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid13922123 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(9B) If a registered person liable for value added tax under sec
tion 10(2)(c) in respect of a supply of imported services received by the person would have been entitled to a deduction under section 16 for part of the amount of value added tax payable if the person had acquired the services in a taxable supply, the va
lue of the supply under subsection (9A) is reduced by an amount equal to the proportion of the value added tax that would have been deductible."
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 10\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid13922123 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 7 amended (Place of supply)
\par {\listtext\tab}}\pard\plain \ltrpar\s41\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid13922123 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 7 is amended by inserting the following subsections after subsection (4)\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid13922123 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922123 "(5) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
Despite subsection (4), a supply of services occurs in the Cook Islands if the recipient of the supply is not a registered person and\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid13922123 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922123 "(a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
the services are physically performed in the Cook Islands by a person who is in the Cook Islands at the time of supply; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922123 "(b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 the services are directly related to immovable property in the Cook Islands; or
\par {\listtext\tab}}\pard \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid12942151 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151 "(c) }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11105891\charrsid13924407 the services are radio or television broadcasting services received at an address in the Cook Islands; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151 "(d) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 the services are consulting, engineer
ing, legal, architectural, accounting or similar services, supplied to a person in the Cook Islands at the time of supply; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151 "(e) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 the services are electronic services delivered to a person in the Cook Islands at the time of supply; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151 "(f) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 the supply is a
 transfer or assignment of, or grant of a right to use, a copyright, patent, trademark, or similar right in the Cook Islands; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151 "(g) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 the services are telecommunications services and the supply is initiated by a person in the Cook Islands at the time of su
pply, other than a supply initiated by\_
\par {\listtext\tab}}\pard\plain \ltrpar\s31\ql \li2880\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl2\outlinelevel2\adjustright\rin0\lin2880\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151 "(i) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 a supplier of telecommunications services; or
\par {\listtext\tab}"(ii) a person who is global roaming while temporarily in the Cook Islands.
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(6) For the purposes of subsection (5)(g), the person who initiates a supply of telecomm
unications services is the person who appears first in the following paragraphs\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(a) the person who\_
\par {\listtext\tab}}\pard\plain \ltrpar\s31\ql \li2880\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl2\outlinelevel2\adjustright\rin0\lin2880\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151 "(i) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 controls the commencement of the supply:
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151 "(ii) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 pays for the services:
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151 "(iii) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 contracts for the supply; or
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(b) the person to whom the invoice for the supply is sent.
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(7) In this section\emdash 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid11105891\charrsid12942151 electronic services}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
 means the development or maintenance of, or access to, any of the following when provided or delivered on or through a telecommunications network\emdash 
\par }\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151 "(a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 websites, web-hosting, or remote maintenance of programs and}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12942151  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 equipment:
\par {\listtext\tab}}\pard \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid12942151 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151 "(b) }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11105891\charrsid13924407 software and the updating:
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151 "(c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 images, text, and information:
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151 "(d) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 databases:
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151 "(e) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 self-education packages:
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151 "(f) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 music, films, and games, including games of chance:
\par {\listtext\tab}}\pard \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid13924407 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151 "(g) }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11105891\charrsid13924407 political, cultural, artistic, sporting, scientific and other}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
broadcasts, and events including broadcast television; and
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid11105891\charrsid12942151 telecommunications services}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
 means the transmission, emission, or reception of signals, writing, images, sounds, or information of any kind by wire, radio, optical, or other electromagnetic systems, and includes\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(a) the related transfer or assignment of the right to use capacity for}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 such transmission, emission, or reception; or
\par {\listtext\tab}"(b) the provision of access to global or local information networks\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 but does not include the supply of the underlying writing,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12942151  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11105891\charrsid13924407 images, sounds, or information."
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 11\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 10 amended (Imposition of value added tax)
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (1) \tab}}\pard\plain \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 Section 10(2) is amended by\emdash 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (a) \tab}}\pard\plain \ltrpar\s19\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls7\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 deleting "and" at the end of paragraph (a); and
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (b) \tab}
deleting the "." at the end of paragraph (b) and substituting "; and"; and
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (c) \tab}adding the following paragraph after paragraph (b)\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
"(c) a registered person in respect of a supply of imported services made to the person by reference to the value of the supply as determined under section 6(9A) and (9B)."
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (2) \tab}}\pard\plain \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 Section 10(4) is amended by\emdash 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (a) \tab}}\pard\plain \ltrpar\s19\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls17\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 deleting "section 19(2)(b)" and substituting "subsection (2)(b)"; and
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (b) \tab}}\pard \ltrpar\s19\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls7\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid12942151 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 deleting "subject to subsection (5)"; and
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (c) \tab}inserting "assessed," before "collected".
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (3) \tab}}\pard\plain \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 Section 10 is amended by repealing subsection (5).
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 12\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 11 amended (Rates of tax)
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (1) \tab}}\pard\plain \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls18\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 Section 11(1) is amended by deleting "12.5%" and substituting "15%".
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (2) \tab}}\pard \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid12942151 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
Section 11 is amended by inserting the following subsection after subsection (2) as subsection (3)\_
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(3) The rate of value added tax applicable to a supply or importation is the rate of value added tax in force
 at the time of the supply or importation."
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 13\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 12 amended (Registration of persons making taxable supplies)
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (1) \tab}}\pard\plain \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls19\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid12942151 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 Section 12(1)(a) is amended by deleting "$30,000" and substituting}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5443782  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "$40,000".
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (2) \tab}}\pard \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid5443782 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 12(4)(c) is amended by deleting "$15,000" and substituting\line 
"$20,000".
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (3) \tab}}\pard \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid13924407 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 12 is amended by adding the following subsection after subsection
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5443782  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 (7)\_
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid5443782 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
"(8) The value of supplies of imported services received by a person is taken into account in determining whether the person exceeds the registration threshold and, for this purpose, the requirement in section 4A(1)(a) is ignored."
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 14\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid5443782 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 16 amended (Calculation of tax payable or refund due)
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (1) \tab}}\pard\plain \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid5443782 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 Section 16(3) is amended\emdash 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (a) \tab}}\pard\plain \ltrpar\s19\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls21\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid5443782 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 in paragraph (a), by deleting "and":
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (b) \tab}}\pard \ltrpar\s19\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls7\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid5443782 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 in paragraph (b), by deleting "." at the end of the paragraph a
nd substituting "; and"; and
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (c) \tab}by adding the following paragraph after paragraph (b)\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid5443782 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
"(c) all amounts of value added tax payable in respect of supplies of imported services received by the registered person during the month."
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (2) \tab}}\pard\plain \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid5443782 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 Section 16(4)(c) and (e) are amended by deleting "one-ninth" and substituting}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5443782  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid815345 "3/23}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 " respectively}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid815345 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (3) \tab}}\pard \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid13924407 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
The amendment in subsection (2) to section 16(4)(c) applies only to second}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid815345  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
hand goods acquired by the registered person on or after the application date.
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 15\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid815345 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 17A amended (Adjustments for changes of use)
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (1) \tab}}\pard\plain \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid815345 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 Section 17A(2) and (4) are amended by deleting "one-ninth" and substituting}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid815345  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "3/23" respectively.
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (2) \tab}}\pard \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid815345 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 The amendment in subsection (1) to section 17A(2) and (4) applies only in}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid815345  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 respect of goods or services acquired by the registered person on or after the application date.
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 16\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid815345 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 18 amended (Tax invoices)
\par {\listtext\tab}}\pard\plain \ltrpar\s41\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid13924407 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 18 is amended by inserting the following subsection after subsection}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6114695  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 (7) \emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid6114695 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(8) A registered person liable for value added tax under section 10(2)(c) in respect of a supply of importe
d services must prepare a recipient-created tax invoice in the form approved by the Collector in respect of the supply."
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 17\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid6114695 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 24 amended (Additional taxes for non-compliance or evasion)
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (1) \tab}}\pard\plain \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls23\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid6114695 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 Section 24 is amended in the heading to the section, by deleting "or evasion".
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (2) \tab}}\pard \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid6114695 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 24 is amended by repealing paragraph (b).
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 18\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid6114695 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Repeal of section 37 and new section inserted
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (1) \tab}}\pard\plain \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls24\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid6114695 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 Section 37 is repealed and the following section inserted as section 37\_
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid6114695 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid11105891\charrsid6114695 37.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid11105891\charrsid6114695 Agents in the case of absentees and value added tax representatives}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid13924407 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(
1) If any person acts or assumes to act as the agent of any other person who is outside the Cook Islands or does not have place of business in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6114695  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
the Cook Islands, the agent will be liable to the same value added tax and all obligations imposed by this Act as if the agent were the principal for whom the agent so acts or assumes to act.
\par {\listtext\tab}}\pard \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid6114695 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
"(2) A non-resident who is required to apply for registration under section 12 but who does not carry on a taxable activity through a fixed establishment in the Cook Islands must\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s31\ql \li2880\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl2\outlinelevel2\adjustright\rin0\lin2880\itap0\pararsid6114695 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6114695 "(a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 appoint a value added tax representative in the Cook Islands; and
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6114695 "(b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
if required to do so by the Collector by notice in writing, lodge such security for the payment of value added tax with the Collector as the Collector may determine.
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid6114695 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(3) The va
lue added tax representative of a non-resident is responsible for doing all things required of the non-resident under this Act, including applying for registration, the filing of value added tax returns, and the payment of value added tax.
\par {\listtext\tab}"(4) The registration of a value added tax representative is to be made in the name of the non-resident they represent.
\par {\listtext\tab}"(5) A person may be a value added tax representative for more than one non-resident but must have a separate registration for each non-resident they represent.
\par {\listtext\tab}"(6) The Collector may prescribe the mode, manner, and requirements for appointment of a value added tax representative and the responsibilities of the representative.
\par {\listtext\tab}"(7) In this section, non-resident means a person who is not resident of the Cook Islands."
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 19\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid6114695 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 39 amended (Offences)
\par {\listtext\tab}}\pard\plain \ltrpar\s41\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid6114695 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 39(1) is amended\emdash 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (a) \tab}}\pard\plain \ltrpar\s19\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls25\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid6114695 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 by deleting the "." at the end of paragraph (1) and substituting "; or"; and
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (b) \tab}}\pard \ltrpar\s19\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls7\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid6114695 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 by inserting the following paragraph\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s31\ql \li2880\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl2\outlinelevel2\adjustright\rin0\lin2880\itap0\pararsid6114695 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(m) fails to appoint a value added tax representative or provide security as required under section 37(2)."
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 20\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid6114695 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 New section 41B inserted
\par {\listtext\tab}}\pard\plain \ltrpar\s41\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid6114695 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 The following section is inserted after section 41A\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid6114695 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid11105891\charrsid6114695 "41B Penal tax
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid6114695 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(1) A person is liable for penal tax if the person, without reasonable excuse, fails\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s31\ql \li2880\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl2\outlinelevel2\adjustright\rin0\lin2880\itap0\pararsid6114695 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(a) to apply for registration as required under section 12:
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6114695 "(b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 to keep, retain, or maintain any records or documents as required under the Act; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6114695 "(c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 to submit a return or other document as required under the Act.
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(2) The amount of penal tax payable by a person to whom subsection (1) appl
ies is an amount not exceeding treble the amount of value added tax payable\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s31\ql \li2880\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl2\outlinelevel2\adjustright\rin0\lin2880\itap0\pararsid13924407 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344817 "(a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 when subsection (1)(a) applies, payable for the period}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid16344817  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 commencing on the day on which the person was first required to apply for registration and ending on the earlier of the
 day the person files an application for registration or the person is registered by the Collector on the Collector's own motion:
\par {\listtext\tab}}\pard \ltrpar\s31\ql \li2880\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl2\outlinelevel2\adjustright\rin0\lin2880\itap0\pararsid16344817 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344817 "(b) }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11105891\charrsid13924407 when subsection (1)(c) applies, payable for the period for which the records or documents were not kept, retained or maintained; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344817 "(c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 when subsection (1)(b) applies, payable under the return.
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
"(3) When section 24(a) applies to a person, in addition to the additional tax imposed under section 24(a), the person is liable for an amount of penal tax not exceeding\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s31\ql \li2880\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl2\outlinelevel2\adjustright\rin0\lin2880\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344817 "(a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 if the
 underpayment is due to fraud or evasion, treble the amount of underpaid value added tax; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344817 "(b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 in any other case unless the underpayment was due to reasonable excuse, 20% of the underpaid value added tax.
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(4) Sections 210 to 216 of the Income Tax Act 1
997 apply, with the necessary changes made, in relation to penal tax imposed under this section."
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 21\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 42 amended (Keeping of records)
\par {\listtext\tab}}\pard\plain \ltrpar\s41\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 42(3) is amended by inserting "in English and in New Zealand currency" after "Cook Islands" where second mentioned.
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 22\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Section 43 amended (Avoidance)
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (1) \tab}}\pard\plain \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls26\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 Section 43(5) is amended\emdash 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (a) \tab}}\pard\plain \ltrpar\s19\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls27\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 in the definition of arrangement, by deleting "and" at the end of the definition;
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (b) \tab}}\pard \ltrpar\s19\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls7\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid16344817 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 in the definition of tax avoidance by\_
\par {\listtext\pard\plain\ltrpar \s22 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (i) \tab}}\pard\plain \ltrpar\s22\ql \fi-601\li2761\ri0\sb240\sa240\widctlpar
\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls7\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11105891\charrsid13924407 deleting the "." at the end of paragraph (e) and substituting ";"; and
\par {\listtext\pard\plain\ltrpar \s22 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (ii) \tab}}\pard \ltrpar\s22\ql \fi-601\li2761\ri0\sb240\sa240\widctlpar
\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls7\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0\pararsid13924407 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 adding the following paragraph after paragraph (e) as paragraph}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344817  (f)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 \emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s31\ql \li2880\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl2\outlinelevel2\adjustright\rin0\lin2880\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
"(f) anything that causes a taxable supply, taxable import, or supply of imported services not to be a taxable supply, taxable import, or supply of imported services, as the case may be."
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (c) \tab}}\pard\plain \ltrpar\s19\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls7\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 by adding the following definition after the definition of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid11105891\charrsid16344817 tax avoidance}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 \emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid11105891\charrsid16344817 Taxable import}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407  means an import of goods liable to value added tax under section 10(1)(b)."
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 23\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Repeal of sections 48, 49, 50, 51 and 52 and new sections inserted
\par {\listtext\tab}}\pard\plain \ltrpar\s41\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Sections 48, 49, 50, 51 and 52 are repealed and the following sections inserted as section 48 and 49\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid11105891\charrsid16344817 "48 Variation of Price on a Change in Rate of Value Added Tax
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(1) If\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344817 "(a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
a registered person (referred to as the "supplier') has entered into an agreement for the supply of goods or services to another person (referred to as the "recipient"); and
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344817 "(b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
subsequent to entering into the agreement, value added tax is imposed on the supply, or the rate of value added tax applicable to the supply is increased\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 the supplier may, despi
te anything to the contrary in any agreement or law, recover from the recipient, in addition to the amounts payable by the recipient under the agreement, an amount equal to the amount of value added tax imposed or an amount equal to the amount by which va
lue added tax was increased on the supply, as the case may be.
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13924407\charrsid13924407 "(2) If\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344817 "(a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
a registered person (referred to as the supplier") has entered into an agreement for the supply of goods or services to another person (referred to as the "recipient"); and
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344817 "(b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 su
bsequent to entering into the agreement, value added tax on the supply is withdrawn or the rate of value added tax applicable to the supply is decreased\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid16344817 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 the supplier must, despite anything to the contrary in any agreement or law, reduce the amount payable
 by the recipient by an amount equal to the amount of value added tax withdrawn or the amount by which value added tax was decreased, as the case may be.
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344817 "(3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Subject to subsections (4) and (5), when subsection (1) or (2) applies in respect of a supply of 
goods or services subject to any fee, charge, or other amount (whether a fixed, maximum, or minimum fee, charge, or other amount) prescribed by, or determined pursuant to, any Act, regulation, or measure having force of law, that fee, charge, or other amo
unt may be increased or must be decreased, as the case may be, by the amount of value added tax or further value added tax payable, or the amount of value added tax no longer payable.
\par {\listtext\tab}}\pard \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid5063899 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5063899 "(4) }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 Subsection (3) does not apply when the fee, charge, or other amount 
has been altered in any Act, regulation, or measure having force of law to take account of any imposition, increase, decrease, or withdrawal of value added tax.
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5063899 "(5) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Nothing in subsection (3) is to be construed so as to permit any further increase or requi
re any further decrease, as the case may be, in a fee, charge, or other amount when the fee, charge, or other amount is calculated as a percentage or fraction of another amount that represents the price in money for a taxable supply.
\par {\listtext\tab}}\pard \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid12076829 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid11105891\charrsid12076829 
"49 Application of Increased or Reduced Value Added Tax Rate
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
"(1) When a supply of services is treated as a successive supply under sections 5(5) or (6) for a period beginning and ending before the date (referred to as the "change date") on which a change in the rate of value a
dded tax levied becomes effective in respect of the supply or the date on which VAT is imposed or withdrawn in respect of the supply and the supply is treated under section 5 as having been made on or after that date, then\_
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid12076829 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12076829 "(a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 in the case of a change in 
the value added tax rate on the change date, the rate of value added tax applicable to the supply is the rate applicable immediately before the change date; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12076829 "(b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 in the case of the imposition of value added tax on the change date, the supply is treated 
as not being subject to value added tax; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12076829 "(c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
in the case of withdrawal of the value added tax on the change date, the supply is treated as being subject to value added tax as if the value added tax had not been withdrawn.
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid12076829 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 "(2) When a supply of services
 is treated as a successive supply under sections 5(5) or (6) during a period beginning before and ending on or after the date (referred to as the "change date") on which a change in the rate of value added tax levied becomes effective in respect of the s
u
pply or the date on which the value added tax is imposed or withdrawn in respect of the supply and the supply is treated under section 5 as having been made on or after the change date, the price of the supply must, on the basis of a fair and reasonable a
p
portionment, be treated as consisting of a part (referred to as the "first part") relating to the performance of services before the said date and a part (referred to as the "second part") relating to the performance of services on or after the said date 
and\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid13924407 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9112349 "(a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 in the case of a change in the rate on the change date, the value}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9112349  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
added tax payable in respect of the first part is determined at the rate applicable before the change date and the tax payable in respect of the second part is determined at the rate or percentage applicable on the change date; or
\par {\listtext\tab}}\pard \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid9112349 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9112349 "(b) }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11105891\charrsid13924407 in the case of the imposition of value added tax on the change date, the first part is not subject to value added tax; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9112349 "(c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 in the case of the withdrawal of the value added tax, the first part is subject to value 
added tax as if the value added tax had not been withdrawn."
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 24\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid9112349 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 First Schedule amended (Exempt supplies)
\par {\listtext\tab}}\pard\plain \ltrpar\s41\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid9112349 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 The First Schedule is amended by inserting the following paragraph after paragraph 4\_
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid9112349 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9112349 "5. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 A supply referred to in section 3(2A)."
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 25\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid9112349 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Second Schedule amended (Exempt importations)
\par {\listtext\tab}}\pard\plain \ltrpar\s41\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid9112349 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 The Second Schedule is amended in paragraph 2. by deleting "Bonded Warehouse" and substituting "Controlled Area".
\par {\listtext\pard\plain\ltrpar \s51 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 26\tab}}\pard\plain \ltrpar
\s51\ql \fi-879\li879\ri0\sb240\sa120\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid9112349 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Application of increased rate of value added tax to tourism services
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (1) \tab}}\pard\plain \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls28\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid13924407 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 A registered person who makes taxable supplies of tourism services during the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9112349  period 1 April 2014 -}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
 30 September 2014\emdash 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (a) \tab}}\pard\plain \ltrpar\s19\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls29\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid9112349 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 must charge value added tax at the rate of 15% in respect of the supplies; and
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (b) \tab}}\pard \ltrpar\s19\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls7\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid9112349 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
for the purposes of section 16(2)(b) of the Principal Act is entitled to a deduction of an amount determined under subsection (2) in relation to such supplies but only if\_
\par {\listtext\pard\plain\ltrpar \s22 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (i) \tab}}\pard\plain \ltrpar\s22\ql \fi-601\li2761\ri0\sb240\sa240\widctlpar
\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls7\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0\pararsid9112349 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 the Collector is satisfied that the supply of the services was booked and confirmed as at 30 November 2013; and
\par {\listtext\pard\plain\ltrpar \s22 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (ii) \tab}despite section 48(1) of the Principal Act, under the contract of 
service, the registered person is entitled to receive, and has received, only value added tax at the rate of 12.5% in respect of the supply.
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (2) \tab}}\pard\plain \ltrpar\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin879\itap0\pararsid9112349 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 The amount of the deduction is one-sixth of the value added tax charged in respect of the supply in accordance with
 subsection (1)(a) and is allowed for the month in which the value added tax in respect of the supply is taken into account under section 16(3) of the Principal Act.
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3081\langfe1033\dbch\af0\langnp3081\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (3) \tab}In this section\emdash 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (a) \tab}}\pard\plain \ltrpar\s19\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls30\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid9112349 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11105891\charrsid13924407 non-resident means a person who is not resident of the Cook Islands; and
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\dbch\af0\langnp1033\langfenp1033\insrsid11105891\charrsid13924407 \hich\af0\dbch\af0\loch\f0 (b) \tab}}\pard \ltrpar\s19\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls7\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid9112349 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
tourism services means accommodation, meals, transportation, or tours supplied to non-residents.
\par }\pard\plain \ltrpar\s44\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9112349 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 This Act is administered by the Revenue Management Division}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9112349  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 
of the Ministry of Finance and Economic Management.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9112349 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 Printed under the authority of the Cook Islands Parliament}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9112349  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 -}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9112349  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11105891\charrsid13924407 2014.
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