{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f2\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Courier New;}
{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol;}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}
{\f39\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\f40\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Cambria;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhimajor\f31502\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f42\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f43\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f45\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f46\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f47\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f48\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f49\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f50\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f62\fbidi \fmodern\fcharset238\fprq1 Courier New CE;}{\f63\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}
{\f65\fbidi \fmodern\fcharset161\fprq1 Courier New Greek;}{\f66\fbidi \fmodern\fcharset162\fprq1 Courier New Tur;}{\f67\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew);}{\f68\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic);}
{\f69\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic;}{\f70\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese);}{\f432\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f433\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\f435\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f436\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f437\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}{\f438\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}
{\f439\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\f440\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f442\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f443\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}
{\f445\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\f446\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f449\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f450\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}
{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}{\fhimajor\f31529\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}
{\fhimajor\f31531\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\fhimajor\f31532\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}{\fhimajor\f31533\fbidi \fswiss\fcharset177\fprq2 Calibri Light (Hebrew);}
{\fhimajor\f31534\fbidi \fswiss\fcharset178\fprq2 Calibri Light (Arabic);}{\fhimajor\f31535\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}{\fhimajor\f31536\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}
{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31573\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}{\fhiminor\f31574\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}
{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;
\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;\red79\green129\blue189;}{\*\defchp \fs22\loch\af31506\hich\af31506\dbch\af31505 }{\*\defpap \ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \snext0 \styrsid12325323 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 \sunhideused \spriority9 \styrsid12325323 heading 1;}{
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\sbasedon1 \snext20 \slink16 \sunhideused \sqformat \spriority9 \styrsid12325323 heading 2;}{\s3\ql \li0\ri0\sb240\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs26\alang1025 
\ltrch\fcs0 \b\i\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon2 \snext20 \slink17 \sunhideused \sqformat \spriority9 \styrsid12325323 heading 3;}{
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\sbasedon0 \snext0 \slink18 \ssemihidden \sunhideused \spriority9 \styrsid12325323 heading 4;}{\*\cs10 \additive \sunhideused \spriority1 \styrsid12325323 Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\trcbpat1\trcfpat1\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\f31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 \snext11 \ssemihidden \sunhideused 
Normal Table;}{\*\cs15 \additive \b\f0\fs28 \slink1 \slocked \spriority9 \styrsid12325323 Heading 1 Char;}{\*\cs16 \additive \b\f0\fs26\lang3081\langfe0\langnp3081 \slink2 \slocked \spriority9 \styrsid12325323 Heading 2 Char;}{\*\cs17 \additive 
\b\i\f0\fs26\lang3081\langfe0\langnp3081 \slink3 \slocked \spriority9 \styrsid12325323 Heading 3 Char;}{\*\cs18 \additive \b\i\f39\fs24\cf17\lang3081\langfe0\langnp3081 \slink4 \slocked \ssemihidden \spriority9 \styrsid12325323 Heading 4 Char;}{
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\snext19 \sqformat \spriority18 \styrsid12325323 Num List 1;}{\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls18\outlinelevel0\adjustright\rin0\lin879\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \snext20 \sqformat \spriority14 \styrsid12325323 Paragraph - Numbered;}{\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0 
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext21 \sqformat \spriority15 \styrsid12325323 Indent1;}{\s22\ql \fi-601\li2761\ri0\sb240\sa240\widctlpar
\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls13\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon19 \snext22 \sqformat \spriority19 \styrsid12325323 Num List 2;}{\s23\ql \fi-601\li3481\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls13\ilvl2\outlinelevel2\adjustright\rin0\lin3481\itap0 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon22 \snext23 \sqformat \spriority20 \styrsid12325323 Num List 3;}{\s24\ql \li720\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext24 \ssemihidden \sqformat \spriority0 \styrsid12325323 Quote 1;}{
\s25\ql \li1440\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon24 \snext25 \ssemihidden \sqformat \spriority0 \styrsid12325323 Quote 2;}{\s26\ql \li2160\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon25 \snext26 \ssemihidden \sqformat \spriority0 \styrsid12325323 Quote 3;}{
\s27\ql \fi-720\li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls7\outlinelevel0\adjustright\rin0\lin1440\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon19 \snext27 \sqformat \spriority34 \styrsid12325323 List Paragraph;}{\s28\ql \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext28 \slink29 \spriority25 \styrsid12325323 Body Text;}{\*\cs29 \additive \f0\fs20 \slink28 \slocked \spriority25 \styrsid12325323 Body Text Char;}{
\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon21 \snext30 \sqformat \spriority16 \styrsid12325323 Indent2;}{\s31\ql \li2880\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\ilvl2\outlinelevel2\adjustright\rin0\lin2880\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon30 \snext31 \sqformat \spriority17 \styrsid12325323 Indent3;}{\s32\ql \fi-601\li2761\ri0\sb240\sa240\widctlpar
\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls14\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon36 \snext32 \spriority22 \styrsid12325323 List Bullet 2;}{\s33\ql \fi-601\li3481\ri0\sb240\sa240\widctlpar\jclisttab\tx2880\wrapdefault\aspalpha\aspnum\faauto\ls14\ilvl2\outlinelevel2\adjustright\rin0\lin3481\itap0\contextualspace \rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon32 \snext33 \spriority23 \styrsid12325323 List Bullet 3;}{\s34\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext34 \sqformat \spriority0 \styrsid12325323 Jurisdiction;}{
\s35\qc \li0\ri0\sb360\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext44 \spriority2 \styrsid12325323 
TOC - Arrangment Heading;}{\s36\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin2041\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \snext36 \spriority21 \styrsid12325323 List Bullet 1;}{\s37\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls19\outlinelevel0\adjustright\rin0\lin879\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext20 \spriority13 \styrsid12325323 
Paragraph - No number;}{\*\ts38\tsrowd\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\trcbpat1\trcfpat1\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv 
\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs20\alang1025 \ltrch\fcs0 \f40\fs20\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 \sbasedon11 \snext38 \spriority59 \styrsid12325323 Table Grid;}
{\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext39 \spriority12 \styrsid12325323 
Paragraph - No Indent;}{\s40\qc \li0\ri0\sb360\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\snext40 \spriority1 \styrsid12325323 Legislation Title;}{\s41\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
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\insrsid6904542  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6904542\charrsid10506957 TAX }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6904542 
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\ltrch\fcs0 \insrsid3483826 10. Welfare tax a Crown debt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6904542 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3483826 11. Monthly returns by retailer
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\par 13. Assessment presumed to be correct
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\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14890181 15. Additional tax on default in payment
\par 16. Taxpayer leaving Cook Islands
\par 17. Power to collect tax from}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14550387  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14890181 person owing money}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14550387  to taxpayer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14890181 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14550387 18.}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14550387\charrsid14550387  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid14550387\charrsid10506957 Collector may waive payment of penalty in certain cases}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14550387 
\par }\pard\plain \ltrpar\s41\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3736394 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid14550387\charrsid10506957 PART IV 
\par }\pard \ltrpar\s41\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14550387 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14550387\charrsid10506957 AGENTS LIQUIDATOR}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8549758 ,}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14550387\charrsid10506957  AND DECEASED TAXPAYERS
\par }\pard\plain \ltrpar\s44\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8549758 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8549758\charrsid10506957 19. Liability of principal for}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8549758  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8549758\charrsid10506957 acts of agent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14550387 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8549758 20. }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid8549758\charrsid10506957 Liability of agents}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8549758 
\par 21. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8549758\charrsid10506957 Liability of agent winding}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8549758  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8549758\charrsid10506957 up business of absentee}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8549758  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid8549758\charrsid10506957 principal}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14550387 
\par }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid8549758 22. }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid8549758\charrsid10506957 Liquidator of company to give}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid8549758  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid8549758\charrsid10506957 notice of winding up and to}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid8549758\charrsid4079212  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid8549758\charrsid10506957 provide for payment of tax}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid8549758 
\par }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16199529 23. Appointment of receiver to be notified to collector}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15820904  }{\rtlch\fcs1 \af0\afs18 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16199529 and receiver to provide for payment of tax.
\par 24. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15820904\charrsid10506957 Payment of tax by executors}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15820904  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15820904\charrsid10506957 or administrators}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8549758 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15820904 25. }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15820904\charrsid10506957 Recovery of welfare tax}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid15820904  where there }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3627278 are no executors or administrators}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid15820904 
\par }\pard\plain \ltrpar\s41\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3736394 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11693494 PART V}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8549758\charrsid3736394 
\par }\pard \ltrpar\s41\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11693494 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11693494 OBJECTIONS}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11693494\charrsid11693494 
\par }\pard\plain \ltrpar\s44\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11693494 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11693494\charrsid11693494 26. Objections.
\par }\pard\plain \ltrpar\s41\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3736394 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9124022\charrsid10506957 PART }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3736394 VI}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11693494\charrsid3736394 
\par }\pard \ltrpar\s41\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11693494 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 REFUNDS 
\par }\pard\plain \ltrpar\s44\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11693494 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11693494 27. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Recovery of tax paid in error
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11693494 28. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Refund of tax paid in error
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11693494 29. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Recovery of tax refunded in error
\par }\pard\plain \ltrpar\s41\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3736394 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9124022\charrsid10506957 PART VII }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid3736394 
\par }\pard \ltrpar\s41\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15338390 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 POWERS OF OFFICERS
\par }\pard\plain \ltrpar\s44\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11693494 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid15338390 30. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Power to question persons and require production of records
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15338390 31. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Requisition to produce records
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15338390 32. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Power to impound records}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022 
\par }\pard\plain \ltrpar\s41\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3736394 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid15338390\charrsid10506957 PART VIII }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15338390\charrsid3736394 
\par }\pard \ltrpar\s41\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15338390 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15338390\charrsid10506957 OFFENCES}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15338390 
\par }\pard\plain \ltrpar\s44\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15338390 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid15338390 33. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15338390\charrsid15338390 Defrauding the revenue
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000218 34. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15338390\charrsid15338390 Erroneous returns
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000218 35. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15338390\charrsid15338390 Erroneous refunds
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000218 36. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15338390\charrsid15338390 Erroneous declaration
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000218 37. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15338390\charrsid15338390 False declarations
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000218 38. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15338390\charrsid15338390 Offences with respect to invoices
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000218 39. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15338390\charrsid15338390 Attempts
\par 40. Liability}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15338390\charrsid10506957  of officers}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15338390  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15338390\charrsid10506957 of body corporate}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15338390 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000218 41. }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \insrsid4000218\charrsid10506957 Procedure}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \insrsid4000218 
\par }\pard \ltrpar\s44\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4000218 {\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \insrsid4000218 42. }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \insrsid4000218\charrsid10506957 
General penalty
\par }\pard \ltrpar\s44\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15338390 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000218 43. }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \insrsid4000218\charrsid10506957 
Arrest of offenders}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000218 
\par }\pard\plain \ltrpar\s41\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3736394 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4000218\charrsid10506957 PART IX }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000218\charrsid3736394 
\par }\pard \ltrpar\s41\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12263584 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000218\charrsid10506957 MISCELLANEOUS}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000218  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000218\charrsid10506957 PROVISIONS
\par }\pard\plain \ltrpar\s44\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12263584 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12263584 44. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12263584\charrsid10506957 Burden of proof
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12263584 45. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12263584\charrsid10506957 Keeping of business r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12263584 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12263584\charrsid10506957 
cords
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12263584 46. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12263584\charrsid10506957 Giving of notices
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12263584 47. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12263584\charrsid10506957 Regulations}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15338390 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3736394 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3736394\charrsid10506957 
\par }\pard \ltrpar\s39\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12263584 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid606044 1984, No}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12263584\charrsid606044 . 11}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid606044 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12263584 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 An Act to impose welfare taxes and to provide for}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957\charrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 assessment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12263584  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 levy and collection}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10506957  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12263584 

\par }\pard \ltrpar\s39\qr \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12263584 {\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 (28 }{\rtlch\fcs1 
\af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12263584 September}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957  1984
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12720892 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
BE IT ENACTED by the Parliament of the Cook Islands in Session assembled and by the authority of the same as follows:
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 1\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid12720892 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Short Title and commencement}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12720892 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12720892 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 This Act may be cited as}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12720892  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 the Welfare Tax Act 1984 and sh
}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1860485 all come into force on the 1s}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 t day of October 1984.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 2\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid12720892 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Interpretation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12720892 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12720892 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 In this Act, unless the context}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12720892  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 otherwise requires:

\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid12720892 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 "Collector" has the same meaning as in section 6 of the Income Tax Act 1972; a
nd includes any person for the time being authorised to exercise or perform any of the powers or functions of the Collector;
\par {\listtext\tab}"Goods" means all kinds of personal movable property; }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4722719 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4722719 M}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 inister" means the Minister responsible for Finance;
\par {\listtext\tab}"Officer" means any person employed in the Inland Revenue Department;
\par {\listtext\tab}"Prescribed" means prescribed by the Collector;
\par {\listtext\tab}}\pard \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid9124022 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1860485 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Records" means all papers, books, registers, discs,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4722719  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 films, tapes, sound tracks}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4722719  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 or other devices or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4722719  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
things in or on which information is recorded or stored;
\par {\listtext\tab}}\pard \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid12720892 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
"Retailer" means a taxpayer who is engaged either wholly or partially in the trade or business of selling goods or services otherwise than to a person acquiring them solely for the purposes of resale or re-supply;
\par {\listtext\tab}"Sale" includes barter; and also incl
udes the disposal of goods and provision of services for valuable consideration, and the delivery of goods or provision of services under any condition as to future payment and also includes the use of goods and services by a retailer which belong to that
 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4722719\charrsid10506957 retailer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 ; and "to sell" and "seller" have corresponding meanings;
\par {\listtext\tab}"Services" includes all activities engaged in for other persons for valuable consideration which involve the rendering of a service as disti}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1860485 nguished from the sale of goods;}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9124022\charrsid10506957 
\par {\listtext\tab}}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \insrsid9124022\charrsid10506957 "Taxable goods and services" means goods and services of a class or kind not for the time being exempted from welfare tax;
\par {\listtext\tab}}\pard \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid9124022 {\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \insrsid9124022\charrsid4722719 
"Taxpayer" means a person chargeable with welfare tax}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \insrsid4722719\charrsid4722719  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \insrsid9124022\charrsid4722719 either, }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \insrsid1853536 o}
{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \insrsid9124022\charrsid4722719 n his own account or as the agent or trustee of any other person and includes the executor or administrator of a deceased taxpayer;
\par {\listtext\tab}}\pard \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid12720892 {\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
"Welfare tax" means any tax imposed by this Act.
\par }\pard\plain \ltrpar\s45\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1853536 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 PART }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1860485 I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
\par ADMINISTRATION 
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 3\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid1853536 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Act to be administered by Inland Revenue Department}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1853536 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1853536 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 This}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1853536  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
Act shall be administered by the Inland Revenue Department.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 4\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid15478499 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Extension of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15478499  p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 owers and authorities}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1853536 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15478499 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 The powers and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15478499  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
authorities of the Collector under the Income Tax Act 1972 shall with all }{\rtlch\fcs1 \ab\ai\af0\afs16 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 necessary }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 modifications, apply in the same manner to the collectio}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1860485 n of welfare tax under this Act }{\rtlch\fcs1 
\af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 as they apply to the collection of income tax under that Act.
\par }\pard\plain \ltrpar\s45\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15478499 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 PART II 
\par IMPOSITION OF WELFARE TAX 
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 5\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid15478499 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Welfare tax on retail sales}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15478499 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15478499 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) Except for goods}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15478499  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
and services of the classes of kinds for the time being exempted from the operation of this Act, welfare tax at a rate of 2% shall be levied collected and paid}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15023090  }{
\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 by a retailer on the retail sale valu}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3817616 e of taxable goods and services.}{
\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15023090 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (2)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Excep}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3817616 t in cases as may be approved b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 y the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15023090  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 Collector, every re}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3817616 tailer who sells any taxable goo}
{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 ds or provides any taxable services, shall state separately in}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15023090  }{
\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 every in}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15023090 v}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 oice delivered or sent by him to the purchaser in respect of the transaction the price for which the goods are sold or the services provided and the welfare tax payable thereon.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (3)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 The amount of welfare tax so payable shall if}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid15023090  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 stated in any such invoice, be recovera
ble by the seller from the purchaser in addition to the price and any other amount due by the purchaser in respect of the goods and services.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15023090 (4) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Unless provision to the contrary is made in any contract for the }{\rtlch\fcs1 \ab\ai\af0\afs16 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 sale by a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 retailer to the Crown of any taxable goods, or services the amount of any welfare tax paid or payable by the retailer in res}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13239488 p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 ect of those goods or services shall be recoverable by him in addition to the price and any other amount due by the Crown in respect of the goods or services.

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13239488 (5) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 In any }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13239488 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
ase to which subsection (4) of this section is not applicable, the contract price of any taxable goods or services provided to the Crown may be recovered and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6317039  payment of such price may be m}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9124022\charrsid10506957 ade notwithstanding that the invoice or account rendered in respect of the goods may include, as part of the contract price, any amount paid or payable by the seller in respect of welfare tax.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 6\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid13239488 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 W}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6317039 hen retail sale deemed to have b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 een made}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13239488 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13239488 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 For the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13239488  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 purposes}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13239488  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 of this Act a retail sale shall be deemed to have been made}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid6317039  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 \_}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 

\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid13239488 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13239488 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 in the case of goods, when the purchaser takes possession of those goods;
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13239488 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 in the case of services, as and when those services are performed.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 7\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid31268 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Goods the property of the Crown}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6829705 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1856 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9124022\charrsid10506957 If the Minister, so}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1856  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
determines, welfare tax in accordance with this Act shall be levied,}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1856  c}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
ollected and paid on any taxable goods or services being the property of the Crown in respect of the Government of the}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1856  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 Cook Islands and}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10506957  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 respect of which there is a sale at retail.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 8\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid31268 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Exemptions from welfare tax }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid31268 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid31268 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) The Queen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957\charrsid10506957 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 s Representa}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 tive may from time to time, by Order in Council, exempt from welfare tax any specified class or kind of goods, or services and may in like manner revoke any such exemption.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10909144 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10909144 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
Any exemption created pursuant to this section may be absolute or conditional.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10909144 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Every Order in Council under this section shall come into force on such date as may be specified therein.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10909144 (4) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
If any dispute arises as to whether any goods are exempt from welfare tax or not, such dispute shall be determined by way of Objection pursuan}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12325323 t to Part V}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957  of this Act.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 9\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid10909144 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Sale value of goods deemed to have been sold}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10909144 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4410434 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 The retail}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4410434  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
sale value of any taxable goods and services that are deemed to have been sold pursuant to section 6 of this Act shall be the fair market value of those goods and services.
\par }\pard\plain \ltrpar\s45\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4410434 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 PART III
\par PAYMENT AND COLLECTION OF WELFARE TAX 
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 10\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid4410434 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Welfare tax a Crown debt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4410434 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4410434 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) The welfare tax payable on}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4410434  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
taxable goods and services shall constitute a debt owing to the}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4410434  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
Crown by the retailer by whom the sale is made or the service provided.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13254837 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13254837 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
Every such debt shall become payable in accordance with the provisions of this Act.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13254837 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Such debt shall be recoverable by action at the suit of the Collector on behalf of the Crown.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15033687 (4) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12325323 right to recover welfare tax as}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957  a Crown debt shall not be affected by the fact that no proper assessment of welfare tax has been made in due course under this Act, or that a deficient assessment of }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 welfare }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 tax has been made.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 11\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid16063984 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Monthly returns by retailers}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16063984 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16063984 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) Every retailer shall,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16063984  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
within 20 days after the end of each month, deliver to the Collector a return in the prescribed form setting forth the aggregate amount of the sale value of all taxable goods sold and taxable services }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid16063984\charrsid10506957 provided}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16063984  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 by}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16063984  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
him during that month, the amount of welfare tax payable on those goods or services which amount shall accompany the return, and such other particulars as the form may require.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (2)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Nothwithstanding sub-section (1) the Collector may,}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid16063984  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 for good cause, permit a taxpayer to file a return and make payments }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid16063984 t}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 h}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16063984 e}{\rtlch\fcs1 
\af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 reon on a quarterly basis, such 
return and payment to be made on or before the 20th day after the months of March, June, September and December provided that the Collector is satisfied that the grant of such permit will not jeopardize the collection of the taxes due thereon and that the
 taxpayer}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10506957\charrsid10506957 '}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
s total tax liability for the year will not exceed $200. The Collector may also for good cause, permit a taxpayer to make monthly payments based on his estimated quarterly liability.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4736895 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4736895 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
The Collector may in his discretion revoke any permit granted under subsection (2)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4736895  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 in which case the taxpayer shall file}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4736895  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 returns and make payments thereon in accordance with subsection (1)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4736895  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 of this section.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4736895 (4) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Every retailer who fails to deliver to the Collector}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4736895  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 any return required under this section within the time limited by}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4736895  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
this section commits an offence against this Act, and in addition to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4736895  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 any penalty imposed, the Court may order the considered person to furnish}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4736895  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 to the Collector that required return.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4736895 (5) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Notwithstanding subsection (4) of this section every reta
iler who fails to deliver to the Collector any return required under this section within the time limited by the section shall be }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 liable }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 to a late lodgement penalty which shall be 5% of the welfare tax due in respect of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4736895 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
hat return for every month or part thereof it remains outstanding but}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4736895  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 not exceeding 25% in the aggregate.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 12\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid4736895 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Assessment of tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4736895 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6781897 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) The returns required by section 11 of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6781897  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
this Act may be accepted by the Collector as sufficient proof of the matters therein contained, and welfare tax may be assessed by the Collector accordingly.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6781897 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 If the Collector has reason to believe or suspects that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6781897  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 the amount of welfare tax shown in any return as payable on any taxable goods or services is less than the amount payable under this Act, he may assess the welfare tax at such greater amount as he thinks proper.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344584 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 If the Collector has reason to believe or suspect that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344584  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 the welfare tax is payable on any taxable goods or services by any person who has not made a return in respect thereof, he may assess the tax at such amount as he thinks proper.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 13\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid16344584 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Assessment presumed to be correct}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344584 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16344584 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Every assessment made}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344584  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
by the Collector under this Part of this Act shall be taken to be}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16344584  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
correct and welfare tax shall be payable accordingly unless on objection proceedings taken under this Act a different amount is proved to be the welfare tax payable or it is proved that no welfare tax is payable.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 14\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid16344584 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Minimum welfare tax collectable}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344584 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16344584 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 There may be prescribed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344584  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
the minimum amount of welfare tax that need be collected on any taxable goods or services and any welfare tax which if assessed under this Act, would be less than the minimum so prescribed may, if the Collector thinks fit, be remitted.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 15\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid13971499 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Additional tax on default in payment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16344584 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13971499 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) Where any}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13971499  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 welfare tax remains unpaid }{\rtlch\fcs1 
\af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13971499 10}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957  percent of the amount o}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12325323 f the welfare tax unpaid shall b}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
e added thereto by way of additional welfare tax and shall be payable accordingly.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13971499 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Notwithstanding subsection (1) of 
this section, the Collector may, for reasons which, in his discretion, he thinks sufficient, remit or refund the whole or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13971499  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
any part of any additional welfare tax imposed by that subsection.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13971499 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Where for any reason the amount of }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 any }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 welfare tax in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13985284  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 respect of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13985284  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 which additional welfare tax has been imposed under subsection (1) of this section}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388893  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
is amended, the additional welfare tax shall, where necessary, be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13985284 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 djusted accordingly.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid13985284 \hich\af0\dbch\af0\loch\f0 16\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid13985284 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13985284 
Taxpayer leaving Cook Islands
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13985284 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 If the Collector has}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13985284  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 reason to believe that a taxp
ayer is about to leave the Cook Islands before any welfare tax owing b}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13985284 y}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957  him becomes payable in accord}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13985284 ance}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957  with the foregoing provisions of this Act, the welfare tax sha}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9388893 ll, if the Collector thinks fit}{
\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 , }{\rtlch\fcs1 \ai\af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 be }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 payable on such earlier date as the Collector }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13985284\charrsid10506957 determines}{\rtlch\fcs1 \af0\afs18 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957  and gives notice to the taxpayer accordingly.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 17\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid13985284 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Power to collect tax from person owing money to taxpayer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13985284 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid271242 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) Where any sum is due and payable by a taxpayer for welfare tax under this Act, the Collector may, by notice in writing (a copy of which
 shall be forwarded the taxpayer at his last place of address known to the Collector), require}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388893  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 \_}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid3620428 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3620428 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Any person by whom any money is due or accruing on may become due to the taxpayer; or

\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10582771 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Any person who holds or may subsequently hold money for or on account of the taxpayer; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10582771 (c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Any person who holds or may subsequently hold money on account of some other person for payment to the taxpayer; or
\par {\listtext\tab}(d)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Any person having authority from some other}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10582771  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 person to pay money to the taxpayer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388893  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 \_
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10582771 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 to pay to him forthwith, or within such time as the Collector allow such money (n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10582771 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
t being salary or wages due or accruing due to the taxpayer) or so much thereof as is sufficient to pay the sum due and payable by the taxpayer as aforesaid.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10582771 (2) Ev}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 ery person who fails or refuses to comply}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10582771  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 with a notice under this section commits}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10582771  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 an}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10582771  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 off}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10582771 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 nce and shall be liable to a fine not exceeding $200.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10582771 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 All payments made pursuant to a notice under this}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10582771  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 section shall be deemed to be made on behalf of the taxpayer and with the authority of the taxpayer and of all other persons concerned.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 18\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid1252086 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Collector may waive payment of penalty}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1252086 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 n certain }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388893 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 ases}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10582771 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1252086 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Where the Collector is satisfied that the payment of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1252086  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 any}
{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10506957  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 penalty by a taxpayer would entail or has entailed serious}{
\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1252086  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 hardship the Collector may, in whole or in part}{\rtlch\fcs1 
\af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4161366  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 \_}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid9124022 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1252086 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Release the taxpayer from his liability to}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1252086  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 pay that penalty;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 or
\par {\listtext\tab}}\pard \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid1252086 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1252086 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Refund that penalty.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1252086 
\par }\pard\plain \ltrpar\s45\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1252086 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 PART IV
\par }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 AGENTS, LIQUIDATORS, AND DECEASED TAXPAYERS
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 19\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid1252086 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Liability}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1252086  o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 f principal for acts of agent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1252086 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1252086 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid4161366 (1) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Every}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1252086  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
declaration made or other act done by an
 agent in the course of his agency in relation to the sale of taxable goods and services or otherwise in relation to this Act, shall be deemed to have been made or done by his principal also, and the principal shall be liable accordingly to all welfare ta
x or penalties imposed by this Act.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16006374 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 For the purposes of this section the knowledge and intent of the agent shall be imputed to the principal in addition to his own.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16006374 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 For the purposes of this section the agent }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16006374 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 f an agent shall be deemed to be }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 also }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 the agent of the principal.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 20\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid16006374 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Liability of agents}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16006374 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16006374 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 When any person acts or assumes}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16006374  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
to act as the agent of any other person in relation to the }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16006374 sa}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
le of taxable goods and services or otherwise in relation to t}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid6432850 h}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 is
 Act, he shall be liable to the same welfare tax}{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid6432850  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
or penalties as if he were the principal for whom he so acts or assumes to act.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 21\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid6432850 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Liabilit}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6432850 y }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 of a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6432850 g}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 ent windin}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6432850 g}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957  up business of absentee}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6432850  p}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9124022\charrsid10506957 rincipal}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6432850 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6432850 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) Where an agent for a principal abse}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6432850 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
t from the Cook Islands has been required by the principal to wind up 
the business of his principal he shall before taking any steps to wind up the business, notify the Collector of his intention to do so, and shall set aside such sum out of the assets of the principal as appears to the Collector to be sufficient to provide
 for any welfare tax that is or will become payable in respect of the business of the principal.
\par (2)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Every agent who fails to give notice to the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid865838  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Collector or fails to provide for payment of welfare tax as required by this section commits an offence against this Act.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 22\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid865838 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Liquidator of company to give notice of winding up}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid865838  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 and to provide for}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 of tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid865838 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid865838 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) Where an effective resolution is passed or an or
der is made for the winding up of a company which is a retailer, the liquidator of the company shall, within 14 days thereafter give notice thereof to the Collector and shall, before disposing of any of the assets of the company, set aside such sum out of
 
the assets as appears to the Collector to be sufficient to provide for any welfare tax that is or will become payable in respect of the company and the liquidator may convert any of the assets of the company to cash where this is necessary for the sole pu
rpose of enabling him to set aside that sum.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid865838 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 The liquidator of any such company shall be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid865838  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 liable for the payment out of the assets of the company of any welfare tax that is or becomes payable in respect of the company and if }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid865838 h}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 e fails to comply with any of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid865838\charrsid10506957 provisions}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957  of subsection }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid14374693 (1) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 of this section shall also be personally liable for the payment of such welfare tax.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14374693 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Where 2 or more persons are appointed liquidators}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14374693  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 or are required by law to carry}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14374693  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 out the winding up of any such company the obligat
ions and liabilities attaching to a liquidator under this section shall attach to all such persons jointly and severally, subject to a right of contribution between themselves as in cases of contract.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14374693 (4) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Nothing in this section shall restrict Section 30}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1659355 8}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957  of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14374693  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Companies Act 1971, and the Collector may where necessary, refund to the liquidator any welfare tax}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14374693  p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 aid by him out of the assets of the company in accordance with subsection (2) of this section.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 23\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid14576442 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Appointment of receiver to be notified to Collector }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14374693 and receiver to provide for payment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14576442  of tax
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1143569 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) Where a receiver}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14576442  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
is appointed of the property of a retailer (such retailer hereinafter in this section referred to as the taxpayer), the receiver shall, within 14 days after his appointment, give notice thereof to the Collector and shall, before disposing of any of the}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1143569  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
assets of the taxpayer, set aside out of the assets such sum as appears to the Collector to be sufficient to provide for any welfare tax that is payable by the taxpayer and any welfare tax that
 will become payable in respect of taxable goods and services that have been sold by the taxpayer before the appointment of the }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1143569\charrsid10506957 receiver}{\rtlch\fcs1 
\af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 ,}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1143569  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 and}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1143569  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 t}
{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1143569 h}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
e receiver may convert any of the assets of the taxpayer to cash where this is necessary for the sole purpose of enabling him to set aside that sum.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10700558 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (2)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 The person appointed as receiver shall be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10700558  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
liable for the payment out of the assets of the taxpayer of any welfa}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10700558 r}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 e tax}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10700558  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 that is or thereafter becomes payable and, if he fails to comply with any of the provisions of subsection (1), of this section, shall also be personally }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12153578 liable for the payment of such w}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 elfare }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10700558 t}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 ax.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13525359 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (3)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Where 2 or more persons are appointed receivers}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13525359  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 of the property of any taxpayer as aforesaid, the obligations and liabilities attaching to a receiver un
der this section shall attach to all such persons jointly and severally, subject to a right of contribution between themselves as in cases of contract.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 24\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid13525359 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Payment of tax by executors or administrators}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13525359 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13525359 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) Where}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3670113  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 at the time of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3670113  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9124022\charrsid10506957 a taxpayer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957\charrsid10506957 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
s death, he has not paid the whole of the welfare tax owing by him, the Collector shall have the same powers and remedies for the assessment and recovery of welfare tax from the executors or administrators of the taxpayer as he would have had against the 
taxpayer if he were alive.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11756931 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 The amount of welfare tax owing by the taxpayer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11756931  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 shall until payment be a charge on all the taxpayer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957\charrsid10506957 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
s estate in the hands of the executors or administrators.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11756931 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 The executors or administrators shall furnish}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11756931  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 such of the returns required by this Act as have not been made by the taxpayer, and such other returns and information as the Collector may require.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid11756931 \hich\af0\dbch\af0\loch\f0 25\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid11756931 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid11756931 Recovery of welfare tax where there are no executors or }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11756931 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid11756931 dministrators}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11756931\charrsid11756931 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11756931 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) Where administration of the estate of any decea
sed taxpayer has not been granted within 6 months of his death, the Collector may assess the welfare tax owing by the deceased at the date of his death at such sum as he thinks proper.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11756931 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 The Collector shall give notice of the assessment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11756931  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 by }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11756931\charrsid10506957 advertisement}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957  p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5840661 
ublished at least twice in such}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957  newspaper or newspapers as he thinks fit.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11756931 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Any person claiming an interest in the estate of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11756931  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 any deceased taxpayer may, within 42 days after the first publication }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5840661 of the notice of the assessment,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
 post to or lodge with t
he Collector an objection in writing against the assessment, stating fully and in detail the grounds on which he relies, and the provisions of this Act relating to objections and refunds of welfare tax shall, with all necessary modifications, apply in rel
ation to that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4803349  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 objection }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 as }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 if that person were the taxpayer.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4803349 (4) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Subject to any amendment of the assessment by }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 the}{\rtlch\fcs1 \ai\af0 
\ltrch\fcs0 \insrsid4803349  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Collector or by a Court, the assessment so made shall be conclusive evidence of the indebtedness of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5840661 
 deceased taxpayer to the Crown.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4803349 (5) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Notwithstanding anything in any other provision of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4803349  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 this section, if at any time administration of the estate of the deceased is granted to any person, that person may, within 42 days after the date of the grant, lodge }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 an }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 objection against the assessment, stating fully and in detail the grounds on }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4803349\charrsid10506957 which}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957  he relies, and the provisions of this Act relating to objections and refunds of welfare tax shall, with all necessary modifications apply in relation to the objection }{\rtlch\fcs1 \ai\af0 
\ltrch\fcs0 \insrsid9124022\charrsid10506957 as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 if that person were the taxpayer.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4803349 (6) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 In this section the term "administration" has the same}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4803349  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 meaning as in the Administration Act 1969, (an enactment of the Parliament of New Zealand).
\par }\pard\plain \ltrpar\s45\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4803349 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 PART V
\par OBJECTIONS
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 26\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid4803349 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Objections}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4803349 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4803349 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Any person who has been assessed for welfare}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4803349  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
tax may object to that assessment in the same manner as is provided in respect of income tax objections pursuant to Part IV of the Income Tax Act 1972.
\par }\pard\plain \ltrpar\s45\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15884642 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 PART VI}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957\charrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15884642 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 REFUNDS
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 27\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid15884642 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Recovery of tax paid in error}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15884642 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15884642 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 At any time within}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15884642  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 1 year after the 
payment of any sum by way of welfare tax the person by whom payment was so made may institute proceedings against the Crown for a refund of such welfare tax, or of any part thereof, on the ground that the welfare tax was not lawfully chargeable or was cha
rged in excess, and whether the error alleged is one of fact or of law.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 28\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid15884642 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Refund of tax paid in error}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15884642 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15884642 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 If the Collector is satisfied}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15884642  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
that any welfare tax has been paid in error, whether of law or fact, he may refund it}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5840661  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 \_}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid15884642 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15884642 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 At any time within 3 years after it has been paid; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15884642 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 At any later time, on an application made within such 3 years.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 29\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid10907203 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Recovery of tax refunded in error}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10907203 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10907203 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 All money refunded}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10907203  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
in error, whether of fact or of law, by the Collector shall be recoverable by action at the suit of the Crown at any time within 3 years after the payment thereof, or without limit of time if the refund has been obtained by fraud.
\par }\pard\plain \ltrpar\s45\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10907203 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 PART VII
\par POWERS OF OFFICERS
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 30\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid10907203 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Power to question persons and require production of records}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10907203 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10907203 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid10907203 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
1) The Collector may question any person as to the particulars shown in any return delivered to him by a taxpayer in accordance with this Act, and may, if he thinks fit, require from the t
axpayer proof by declaration or by the production of records (in addition to any declaration or records otherwise required by this Act) of the correctness of the return.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10907203 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 2)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
If any taxpayer refuses or fails without reasonable}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10907203  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 causes to make any such declar
ation or to produce such records he}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10907203  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
shall be liable to a fine not exceeding $100 or the amount of the}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid11953363  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
sale value of the goods or services in respect of which the return is made, whichever sum is the greater.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 31\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid11953363 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Requisition}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11953363  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11953363 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957  produce records}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11953363 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13313125 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) Where any question}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13313125  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
has arisen under this Act, the Collector may, by order under his hand require any person (including any officer employed in or in connection with any Government department)}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5840661  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 -
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid9124022 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13313125 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 To furnish in writing any information and}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13313125  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 produce for inspection any
 records to the Collector or any specified officer, being information or records which the Collector considers necessary or relevant to the administration or enforcement of this Act; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12782239 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 To allow the Collector or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 specified officer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12782239  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 to make }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12782239\charrsid10506957 copies}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957  of or extract from those records;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12782239  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 or
\par {\listtext\tab}}\pard \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid13313125 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12782239 (c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 To appear before the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12782239\charrsid10506957 Collector}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
 or other specified officer and to answer all questions put to him concerning those records.
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12782239 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (2)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 An order under this section may be directed to}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12782239  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 any corporation or public authority, or to any member, officer, or servant of any corporation or public authority.
\par (3)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Any person who fails or refuses to comply with}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12782239  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 any order made under this section or,}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid11998934  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 on being so questioned, fails or refuses to answer any question put to him, or to answer an
y such question in writing if so required by the Collector, or answers any such question incorrectly, commits an offence and shall be liable to a fine not exceeding $400.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 32\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid11998934 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Power to impound records}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11998934 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11998934 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 The Collector may impound}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11998934  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
or retain any records presented in connection with any return or required to be produced}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid11998934  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 under}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid11998934  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
this Act; but the person otherwise entitled to the records shall, where practicable, be entitled in its place to a copy certified as correct by the Collector and the copy so certified shall be received in all Courts}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10506957\charrsid10506957 '}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957  as evidence in place of the ori}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid11998934 g}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 inal.
\par }\pard\plain \ltrpar\s45\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11998934 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 PART VIII }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11998934 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 OFFENCES
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 33\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid11998934 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Defrauding the revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11998934 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11998934 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Every person who contravenes}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11998934  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
any provisions of this Act, or does any other act, with intent to defraud the revenue -
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid11998934 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11998934 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 By evading or enabling any other person to evade payment of the welfare tax or any }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5840661 p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 art of the welfare }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022 tax on any goods or services or;}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 By obtaining or enabling any other person to obtain any money by way of refund of welfare tax on any goods or services; or

\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022 (c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 In any other manner whatsoever in relation to any goods or services.
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9124022 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 or who conspires with any other person (whether that other person is in the Cook Islands or not) so to defraud the revenue in relation to any goods or services commits an offence and shal
l be liable to a fine not exceeding $400 or 3 times the sale value of those goods or services whichever sum is greater.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 34\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid9124022 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Erroneous returns}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9124022 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) Every person who for the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
purposes of this Act makes any return which is erroneous or defective in any particular commits an offence and shall be liable to a fine not exceeding $200 or 3 times the amount }{\rtlch\fcs1 \ai\af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 of }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 any deficient welfare tax, whichever sum is the greater.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (2) For the purposes of this section -
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid9124022 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 The term "deficient we}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022 l}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 fare tax" means the full welfare tax 
payable on the goods or services which are included or ought to have been included in the return, less the amount of welfare tax (if any) payable on the goods if computed in accordance with the return actually made:
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1969587 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Every declaration or written statem
ent delivered to the Collector in connection with any return made under this Act shall be deemed to form part of the return.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 35\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid1969587 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Erroneous refunds}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1969587 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1969587 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Every person who obtains any}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1969587  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
refund, or remission of welfare tax by means of any erroneous or defective declaration or written statement, or }{\rtlch\fcs1 \ai\af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 by }{\rtlch\fcs1 \af0\afs18 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 producing to any officer any declaration or any records which a}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4399658 r}{\rtlch\fcs1 \af0\afs18 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 e not genuine or which are in any respect erroneous or defectiv}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4399658 e}{\rtlch\fcs1 \af0\afs18 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 , commits an offence and shall be liable to a fine not }{\rtlch\fcs1 \ai\af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 exceeding }{
\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 $2}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4399658 00}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957  or 3 times the amount of that refund, or remission, whichever sum is the greater.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 36\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid15406775 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Erroneous declarations}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399658 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15406775 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Every person who makes any}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15406775  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
declaration under this Act which is erroneous in any particular commits}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15406775  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
an offence and shall be liable to a fine not exceeding $200.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 37\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid15406775 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 False declarations}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15406775 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15406775 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Every person who knowingly}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15406775  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
makes any false declaration under this Act commits an offence and shall be liable on conviction to imprisonment for a term not exceeding 2 years.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 38\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid15406775 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Offences with respect to invoices}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15406775 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16385949 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Every person}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16385949  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
commits an offence against this Act who, in respect of the sale of any goods or services,}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16385949  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 delivers or sends to any other person any invoice or statement which shows any amount as paid or payable by way of welfare tax (whether charged to the purchaser or not)}{\rtlch\fcs1 
\af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4484931  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 \_}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid16385949 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16385949 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Where no welfare tax is payable in respect of those goods; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16385949 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Where the amount shown is in excess of the welfare tax payable.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 39\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid16385949 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Attempts}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16385949 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16385949 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Any attempt to commit an offence against}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16385949  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
this Act shall be an offence punishable in like manner as if the offence so attempted had}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16385949  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 been actually committed.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 40\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid16385949 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Liability of officers of body corporate}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16385949 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6430619 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 If a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16385949  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
body corporate commits an offence against this Act, every director, manager, secretary, or other similar officers of the body corporate, and every person purporting to Act in any such capacity, shall also be guilty of that offence if the act or omission c
onstituting the offence occurred with his knowledge and consent.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 41\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid6430619 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Procedure}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6430619 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6430619 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) Any information for an offence}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6430619  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
against this Act may be laid at any time within 10 years after the date of the offence.
\par (2)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4484931 Every information for an }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 offence against this}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6430619 
 }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 Act shall be laid by the Collector.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 42\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid6430619 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 General penalty}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6430619 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6430619 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Every person who commits an offence}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6430619  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
against this Act for which no other penalty is provided shall be liable to a fine not exceeding $200.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 43\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid6430619 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Arrest of offenders}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6430619 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6574972 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Any member of the Police or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6574972  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 any officer 
who has reasonable cause to suspect that any person has committed any offence against this Act with intent to defraud the, revenue, and is about to leave the Cook Islands sha}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid6574972 ll}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957  arrest that person without warrant.
\par }\pard\plain \ltrpar\s45\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6574972 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 PART IX
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6574972\charrsid10506957 MISCELLANEOUS}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6574972 P}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
ROVISIONS 
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 44\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid13450080 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Burden of proof}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13450080 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13450080 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) In any proceedings under this}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13450080  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
Act instituted by or on behalf of or against the Crown every allegation made on behalf of the Crown in any statement of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13450080  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 claim, shall be pres}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13450080 u}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 med}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13450080  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
to be true unless the contrary is proved.
\par (2) The aforesaid presumption shall not be excluded by the fact that evidence is produced on behalf of the Crown in support of any such allegation.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15410610 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 For the purposes of this section every proceeding instituted by or against the Crown in which any question arises }{\rtlch\fcs1 \ai\af0 
\ltrch\fcs0 \insrsid9124022\charrsid10506957 as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 to the rights, powers, obligations, or liabilities of the Crown or any other person under this Act shall be}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5397057  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 deemed to be a proceeding under this Act.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5397057 (4) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 The provisions of this section shall extend and apply to proceedings in which the existence of an intent to defraud the revenue is in issue.

\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 45\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid5397057 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Keeping of business records}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5397057 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5397057 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) Subject to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5397057  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
subsection (2) of this section, every retailer shall keep sufficient records to enable his liability for welfare tax to be readily ascertained by the Collector, and shall retain all s
uch records so kept after the commencement of this Act and all records relating to his business as a retailer in existence at that date for a period of at }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5397057\charrsid10506957 least}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
 7 years after the completion of the transactions, acts, or operations to which they relate.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (2) This section shall not require the retention of any records}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12803315  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 \_
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid5397057 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5397057 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 In respect of which the Collector has given notice that retention is not required; or

\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5397057 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Of a company that has been wound up and finally dissolved.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 46\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid9315418 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Giving of notices}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9315418 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9315418 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (1) Any notice required by}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9315418  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
this Act to be given by the Collector to any person may be}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12803315  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 \_}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid9315418 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (a)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
Given to him personally;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 or
\par {\listtext\tab}}\pard \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid162688 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (b)}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid10506957  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Sent to him by post addressed to him at his}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9315418  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
usual or last known place of abode or business; or
\par {\listtext\tab}}\pard \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid9315418 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 
(c) Given personally to any other person authorised to act on behalf of that person; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9315418 (d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 ) Sent to that other person addressed to him at }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9315418 h}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 is usual or last known place of abode or business.
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9315418 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 (2) Any notice sent }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 by }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 post to any person shall be deemed to have
 been received by him when in the normal course of post it would be delivered.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid9124022\charrsid10506957 \hich\af0\dbch\af0\loch\f0 47\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls17\adjustright\rin0\lin879\itap0\pararsid9315418 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9124022\charrsid10506957 Regulations}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9315418 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9315418 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 The Queen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10506957\charrsid10506957 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 s Representative in Executive}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9315418  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957 Council may from time to time make such regulations as is deemed necessary or expedient for the purpose of giving full eff
ect to this Act and for the due administration thereof, including the prescription of penalties not exceeding two hundred dollars for }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1865547\charrsid10506957 offences}{
\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022\charrsid10506957  against any such regulations.}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9124022 
\par }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12803315 
\par }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12803315\charrsid10506957 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1865547 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 This Act is administered in the Inland Revenue Department

\par RAROTONGA, COOK ISLANDS - Printed under the authority of }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 Cook Islands Government, by T. KAPI, Government Printer - }{
\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \insrsid9124022\charrsid10506957 1984
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