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\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8330035 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\insrsid8265356 NIUE LAWS \par LEGISLATION AS AT DECEMBER 2006 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13449664 {\b\insrsid8265356 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8330035 {\b\insrsid12613013\charrsid8330035 DEPARTURE TAX ACT 1996}{\b\insrsid12613013 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13449664 {\b\insrsid13449664\charrsid8330035 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8330035 {\insrsid12613013\charrsid13449664 1996/212 \endash 3 October 1996 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8330035 {\b\insrsid8330035\charrsid8330035 \par }{\insrsid8330035\charrsid8330035 1 \tab Short title \par }{\insrsid8330035 \par }{\insrsid8330035\charrsid8330035 2 \tab Interpretation \par }{\insrsid8330035 \par }{\insrsid8330035\charrsid8330035 3 \tab Departure tax \par }{\insrsid8330035 \par }{\insrsid8330035\charrsid8330035 4 \tab Collection of departure tax \par }{\insrsid8330035 \par }{\insrsid8330035\charrsid8330035 5 \tab Recovery of departure tax}{\insrsid12613013 \par }{\insrsid8330035 \par }{\insrsid8330035\charrsid8330035 6 \tab Offences}{\insrsid8330035 \par \par }{\insrsid8330035\charrsid8330035 7 \tab Regulations}{\insrsid8330035 \par \par }{\insrsid8330035\charrsid8330035 8 \tab [Spent]}{\insrsid8330035 \par \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8330035 {\insrsid8330035 ___________________________________ \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8330035 {\insrsid8330035\charrsid8330035 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16386804 {\b\insrsid12613013\charrsid16386804 To impose tax upon travellers departing from Niue and to provide for its collection \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8330035 {\insrsid8330035 \par }{\b\insrsid12613013\charrsid16386804 1 Short title \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 This is the Departure Tax Act 1996. \par }{\insrsid8330035 \par }{\b\insrsid12613013\charrsid16386804 2 Interpretation \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 In this Act and its regulations \endash }{\insrsid8330035 \par \par }{\b\insrsid12016391\charrsid16386804 "}{\b\insrsid12613013\charrsid16386804 Act}{\b\insrsid12016391\charrsid16386804 "}{\insrsid12613013\charrsid8330035 means the Departure Tax Act 1996;}{\insrsid8330035 \par \par }{\b\insrsid12016391\charrsid16386804 "}{\b\insrsid12613013\charrsid16386804 child}{\b\insrsid12016391\charrsid16386804 "}{\insrsid12613013\charrsid8330035 means a person of 2 years of age and up to the age of 12 years;}{\insrsid8330035 \par \par }{\b\insrsid12016391\charrsid16386804 "}{\b\insrsid12613013\charrsid16386804 diplomat}{\b\insrsid12016391\charrsid16386804 "}{\insrsid12613013\charrsid8330035 means a person who }{\insrsid5467248 has accredited diplomatic status }{ \insrsid12613013\charrsid8330035 recognised by the Niue Government together with that person\rquote s immediate family;}{\insrsid8330035 \par \par }{\b\insrsid12016391\charrsid5467248 "}{\b\insrsid12613013\charrsid5467248 infant}{\b\insrsid12016391\charrsid5467248 "}{\insrsid12613013\charrsid8330035 means a person under the age of 2 years;}{\insrsid8330035 \par \par }{\b\insrsid12016391\charrsid5467248 "}{\b\insrsid12613013\charrsid5467248 transit passenger}{\b\insrsid12016391\charrsid5467248 "}{\insrsid12613013\charrsid8330035 means a passenger who \endash }{\insrsid12613013 \par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5467248 {\insrsid8330035\charrsid8330035 \par }{\insrsid12613013\charrsid8330035 (i) does not leave the airport or ship; or \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (ii) leaves the airport or vessel only because of an interr uption to the journey caused by unserviceability of that aircraft or vessel, or caused by any other delay beyond the control of the passenger or the operator concerned; or \par \par (iii) stays on Niue solely for the purpose of securing onward travel to a country other than that from which the person arrived from, and departs Niue within 12 hours of arrival. \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8330035 {\insrsid8330035 \par }{\b\insrsid12613013\charrsid5467248 3 Departure tax \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (1) Subject to subsection (2) every person departing Niue shall pay a departure tax. \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (2) The following persons shall not be liable to pay departure tax imposed by subsection (1) \endash \par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5467248 {\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (a) Any member of the crew of a scheduled, military, diplomatic, or licensed commercial aircraft or vessel; \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (b) An infant or child; \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (c) Any diplomat together with any memb}{\insrsid5467248 er of his immediate family; and}{\insrsid12613013 \par }{\insrsid5467248\charrsid8330035 \par }{\insrsid12613013\charrsid8330035 (d) Any transit passenger. \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8330035 {\insrsid12613013\charrsid8330035 \par }{\b\insrsid12613013\charrsid5467248 4 Collection of tax \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (1) The Customs Department of Treasury, or any other person duly authorised by that department, shall be responsible for the collecting and receipting of all departure tax imposed on persons departing Niue. \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (2) The Customs Department may direct any travel agent to collect departure tax on their behalf. \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (3) Any person required to pay departure tax shall not be permitted to depart Niue without first paying departure tax. \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (4) All departure tax shall be paid in cash in New Zealand dollars or the cash equivalent in the currency of either Australia or the United States of America. \par \par }{\b\insrsid12613013\charrsid5467248 5 Recovery of departure tax \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 Should any person, liable for payment of departure tax, fail to make such payment, then the Niue Government may recover such tax in any court of competent jurisdiction. \par }{\insrsid8330035 \par }{\b\insrsid12613013\charrsid5467248 6 Offences \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (1) Any person who fails to comply with or acts in contravention of this Act or any regulations thereunder commits an offence. \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (2) Any person who knowingly makes a false or misleading statement in, or in connection with, any return to be furnished under this Act or any regulations made thereunder commits an offence. \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (3) Any person who commits an offence against this Act or any regulations made thereunder, for which no other pena lty is prescribed, shall be liable on conviction to a fine not exceeding 100 penalty units or to imprisonment for a term not exceeding 2 years. \par \par }{\b\insrsid12613013\charrsid5467248 7 Regulations \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (1) Subject to this Act, Cabinet may make such regulations as may be necessary or expedient for giving effect to this Act and for its due administration. \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (2) Without limiting the general power conferred by subsection (1), regulations may be made under this section \endash \par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5467248 {\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (a) For exempting certain persons or classes of persons from payment of departure tax; \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (b) Prescribing forms or stamps required to certify and receipt payments of departure tax; \par }{\insrsid8330035 \par }{\insrsid12613013\charrsid8330035 (c) Prescribing penalties for any breach of this Ac}{\insrsid4066233 t or regulations made under it.}{\insrsid12613013\charrsid8330035 \par }}