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\par }{\insrsid1268044\charrsid8010926 
\par 10 \tab Special returns and special assessments 
\par }{\insrsid1268044 
\par }{\insrsid1268044\charrsid8010926 11 \tab Other annual returns 
\par }{\insrsid1268044 
\par }{\insrsid1268044\charrsid8010926 12 \tab Dates by which returns to be furnished 
\par }{\insrsid1268044 
\par }{\insrsid1268044\charrsid8010926 13 \tab Treasurer may require other returns to be made }{\insrsid1268044 
\par }{\insrsid1268044\charrsid8010926 
\par 14 \tab Presumption as to authority 
\par }{\insrsid1268044 
\par }{\insrsid1268044\charrsid8010926 15 \tab Treasurer to make assessments 
\par }{\insrsid1268044 
\par }{\insrsid1268044\charrsid8010926 16 \tab Rates of income tax 
\par }{\insrsid1268044 
\par }{\insrsid1268044\charrsid8010926 17 \tab Arbitrary assessment 
\par }{\insrsid1268044 
\par }{\insrsid1268044\charrsid8010926 18 \tab A}{\insrsid1268044 ssessment where default made in furnishing returns
\par }{\insrsid1268044\charrsid8010926 
\par 19 \tab Amendment of assessments 
\par }{\insrsid1268044 
\par }{\insrsid1268044\charrsid8010926 20 \tab Limitation of time for amendment of }{\insrsid1268044 assessments
\par }{\insrsid1268044\charrsid8010926 
\par 21 \tab Validity of assessments not affected by failure to comply wi}{\insrsid1268044 th Act
\par }{\insrsid1268044\charrsid8010926 
\par 22 \tab Except in proceedings on objection }{\insrsid1268044 assessments deemed correct
\par }{\insrsid1268044\charrsid8010926 
\par 23 \tab Evidence of returns and assessments 
\par }{\insrsid1268044 
\par }{\insrsid1268044\charrsid8010926 24 \tab Notice of assessment to taxpayer 
\par }{\insrsid1268044 
\par }{\insrsid1268044\charrsid8010926 25 \tab }{\insrsid1268044 [Repealed]
\par 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\b\insrsid1268044\charrsid1268044 PART 4
\par OBJECTIONS TO ASSESSMENT
\par 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid1268044\charrsid8010926 \hich\af0\dbch\af0\loch\f0 26.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls119\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid1268044\charrsid8010926 How objections originated}{\insrsid1268044\charrsid1268044 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid1268044\charrsid923908 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid1268044\charrsid8010926 \hich\af0\dbch\af0\loch\f0 27.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls119\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid1268044\charrsid8010926 Treasurer may amend assessment}{\insrsid1268044\charrsid1268044 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid1268044\charrsid923908 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid1268044\charrsid8010926 \hich\af0\dbch\af0\loch\f0 28.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls119\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid1268044\charrsid8010926 Hearing of objections by High Court}{\insrsid1268044\charrsid1268044 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid1268044\charrsid923908 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid1268044\charrsid8010926 \hich\af0\dbch\af0\loch\f0 29.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls119\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid1268044\charrsid8010926 Burden of proof on objector}{\insrsid1268044\charrsid1268044 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid1268044\charrsid923908 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid1268044\charrsid8010926 \hich\af0\dbch\af0\loch\f0 30.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls119\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid1268044\charrsid8010926 Costs}{\insrsid1268044\charrsid1268044 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid1268044\charrsid923908 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid1268044\charrsid8010926 \hich\af0\dbch\af0\loch\f0 31.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls119\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid1268044\charrsid8010926 Court may confirm, cancel or alter the}{\insrsid1268044  }{\insrsid1268044\charrsid8010926 assessment}{\insrsid1268044\charrsid1268044 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid1268044\charrsid923908 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid1268044\charrsid8010926 \hich\af0\dbch\af0\loch\f0 32.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls119\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid1268044\charrsid8010926 Appeals to Court of Appeal}{\insrsid1268044\charrsid1268044 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid1268044\charrsid923908 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid1268044\charrsid8010926 \hich\af0\dbch\af0\loch\f0 33.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls119\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid1268044\charrsid8010926 Appeals from assessments}{\insrsid1268044\charrsid1268044 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid1268044\charrsid923908 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid1268044\charrsid8010926 \hich\af0\dbch\af0\loch\f0 34.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls119\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid1268044\charrsid8010926 Obligation to pay tax not suspended by}{\insrsid1268044\charrsid923908  }{\insrsid1268044\charrsid8010926 objection or appeal}{\insrsid1268044\charrsid1268044 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid1268044\charrsid923908 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid1268044\charrsid8010926 \hich\af0\dbch\af0\loch\f0 35.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls119\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid1268044\charrsid8010926 Determination of objection not to affect}{\insrsid1268044  }{\insrsid1268044\charrsid8010926 other income}{\insrsid1268044\charrsid1268044 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid1268044\charrsid923908 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid1268044\charrsid8010926 \hich\af0\dbch\af0\loch\f0 36.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls119\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid1268044\charrsid8010926 [Repealed]}{\insrsid1268044\charrsid923908 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\b\insrsid1268044\charrsid1268044 
\par PART 5
\par INCOME TAX
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid1268044\charrsid923908 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid1268044\charrsid8010926 \hich\af0\dbch\af0\loch\f0 37.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls122\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid1268044\charrsid8010926 Meaning of }{\insrsid1268044 "}{\insrsid1268044\charrsid8010926 absentee}{\insrsid1268044 "}{\insrsid1268044\charrsid1268044 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid1268044\charrsid923908 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid1268044\charrsid8010926 \hich\af0\dbch\af0\loch\f0 38.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls122\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid1268044\charrsid8010926 Income tax imposed}{\insrsid1268044\charrsid1268044 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid1268044\charrsid923908 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid1268044\charrsid8010926 \hich\af0\dbch\af0\loch\f0 39.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls122\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid1268044\charrsid8010926 Rates fixed}{\insrsid1268044\charrsid1268044 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid1268044\charrsid923908 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid1268044\charrsid8010926 \hich\af0\dbch\af0\loch\f0 40.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls122\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid1268044\charrsid8010926 When non-assessable income to be taken}{\insrsid1268044  }{\insrsid1268044\charrsid8010926 into account}{\insrsid1268044\charrsid923908 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid1268044 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\i\insrsid1268044\charrsid8010926 Special Exemptions}{\insrsid1268044 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid1268044\charrsid923908 
\par }{\insrsid1268044 41. \tab }{\insrsid1268044\charrsid8010926 Personal rebate}{\insrsid1268044\charrsid923908 
\par }{\insrsid1268044 
\par 41A \tab }{\insrsid1268044\charrsid8010926 Low income rebate}{\insrsid1268044 
\par 
\par 42 \endash  44. }{\insrsid1268044\charrsid8010926 [Repealed]}{\insrsid1268044 
\par 
\par 45. \tab }{\insrsid1268044\charrsid8010926 Rebate for support of dependant relatives}{\insrsid1268044\charrsid1268044 
\par }{\insrsid1268044\charrsid923908 
\par }{\insrsid7551590 46. \tab }{\insrsid1268044\charrsid8010926 [Repealed]}{\insrsid1268044\charrsid1268044 
\par }{\insrsid1268044\charrsid923908 
\par }{\insrsid7551590 47. }{\insrsid1268044 \tab }{\insrsid1268044\charrsid8010926 Special exemption for life insurance}{\insrsid1268044  }{\insrsid1268044\charrsid8010926 premium and superannuation fund}{\insrsid1268044  }{\insrsid1268044\charrsid8010926 
contributions}{\insrsid1268044\charrsid923908 
\par }{\insrsid1268044 
\par 47A. \tab }{\insrsid1268044\charrsid8010926 Special exemption for primary produce}{\insrsid1268044  }{\insrsid1268044\charrsid8010926 income}{\insrsid1268044  }{\insrsid1268044\charrsid923908 
\par }{\insrsid1268044 
\par 47B. \tab }{\insrsid1268044\charrsid8010926 Rebate for church donations}{\insrsid1268044 
\par 
\par 48. \tab }{\insrsid1268044\charrsid8010926 Apportionment of special exemptions}{\insrsid1268044  }{\insrsid1268044\charrsid8010926 and rebates}{\insrsid1268044\charrsid14030987 
\par }{\insrsid1268044 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\i\insrsid1268044\charrsid8010926 General Exemptions}{\i\insrsid1268044 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\i\insrsid1268044 
\par }{\insrsid1268044 49. \tab }{\insrsid1268044\charrsid8010926 Incomes wholly exempt from taxation 
\par 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\i\insrsid2378373\charrsid8010926 Assessable Income and Deductions}{\i\insrsid2378373 
\par }{\insrsid2378373\charrsid8010926 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid2378373\charrsid8010926 50 \tab Exemption in respect of industries contr}{\insrsid14316353 ibuting to economic development}{
\insrsid2378373 
\par }{\insrsid14316353\charrsid8010926 
\par }{\insrsid2378373\charrsid8010926 51 \tab Items included in assessable income 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 52 \tab Income from use or occupation of land 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 53 \tab Income credited in account or otherwise 
\par deal with 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 54 \tab Deductions for repair, maintenance and depreciation 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 55 \tab Deductions in respect of buildings on Niuean leaseholds 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 56 \tab Other deductions not permitted from assessable income 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 57 \tab Deductions of expenditure or loss from income 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 58 \tab Losses incurred may be set off against future profits 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 59 \tab Amounts remitted to be taken into account in computing income 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 60 \tab Apportionment of income received in anticipation 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 61 \tab Expenditure incurred in borrowing money or obtaining lease 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 62 \tab Deduction in respect of premium paid on account of leased machinery 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 63 \tab Income derived from disposal of trading stock 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 64 \tab Valuation of trading stock, including \tab livestock 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 65 \tab Sale of trading stock for inadequate consideration 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 66 \tab Assessment and deduction of patent righ}{\insrsid2378373 ts and expenses, and trade mark }{\insrsid2378373\charrsid8010926 renewals 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 67 \tab Deduction for scientific research 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 68 \tab Deduction of testamentary annuities charged on property 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 69 \tab Contributions to employee\rquote s superannuation fund 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 70 \tab Treasurer may make arrangements for first three income years 
\par 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\i\insrsid2378373\charrsid8010926 Provisions relating to Companies and Associations}{\i\insrsid2378373 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid8010926 
\par }{\insrsid2378373\charrsid8010926 71 \tab Profits of mutual associations in respect of transactions with members 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 72 \tab Overseas insurance companies other than life insurance companies 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 73 \tab Companies with substantially the same shareholders or under the same control 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 74 \tab Liability of new companies for tax p}{\insrsid2378373 ayable by former companies with }{\insrsid14316353 su}{\insrsid2378373\charrsid8010926 bstantially the same share holders or under the same control 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 75 \tab Defining when a company is under the control of any person 
\par }{\insrsid14316353 
\par }{\insrsid2378373\charrsid8010926 76 \tab Floating rate of interest on debentures 
\par }{\insrsid14316353 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 77.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Interest on debentures issued in}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 substitution for shares}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 78.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Payment of excessive remuneration or}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 share of profits to relatives in certain cases}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 79.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Excessive remuneration by company to}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 shareholder or director}{\insrsid14316353\charrsid14030987 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\i\insrsid14316353\charrsid8010926 Country of Derivation of Income}{\insrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 80.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Liability for assessment of income}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 derived from Niue and abroad}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 81.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Place of residence, how determined}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 82.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Classes of income deemed to be derived}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 from Niue }{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 83.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Apportionment where income derived}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 partly in Niue and partly elsewhere}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 84.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Relief from double taxation}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 85.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Arrangements for relief from double}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 taxation}{\insrsid14316353\charrsid14030987 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\i\insrsid14316353\charrsid8010926 Income derived by a Trustee}{\insrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 86.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Special provisions with respect to trustees}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 87.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Income received by trustee after death of}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 deceased person}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 88.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Deduction from estate income of}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 irrecoverable book debts of deceased}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 taxpayer}{\insrsid14316353\charrsid14030987 

\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\b\insrsid14316353\charrsid12849776 PART 6
\par AGENTS AND NON-RESIDENTS
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\i\insrsid14316353\charrsid8010926 Interpretation}{\insrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353 \hich\af0\dbch\af0\loch\f0 89.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353 "}{
\insrsid14316353\charrsid8010926 Absentee}{\insrsid14316353 "}{\insrsid14316353\charrsid8010926  defined}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 90.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Rate and amount of tax payable by agent}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 91.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Liability of principal not affected}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 92.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Agent may recover tax from principal}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 93.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Agent may retain from moneys of}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 principal amount required for tax}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 94.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Assessment deemed authority for}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 payment of tax by agent}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 95.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Agents to be personally liable for}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 payment of tax}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 96.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Agents to make returns and be assessed}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 as principal}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 97.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Relation of principal and agent arising in}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 effect}{\insrsid14316353\charrsid14030987 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\i\insrsid14316353\charrsid8010926 Special Cases of Agency}{\insrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 98.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Liability of mortgagee in possession}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 99.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Guardian of person under disability to be}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 his agent}{\insrsid14316353\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 100.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Local and public authorities and}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 companies deemed agent of debenture}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 holders}{\insrsid14316353\charrsid14316353 

\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353\charrsid14030987 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 \hich\af0\dbch\af0\loch\f0 101.\tab}}\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls123\adjustright\rin0\lin0\itap0\pararsid13318215 {
\insrsid14316353\charrsid8010926 Modification in respect of income from}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 company debentures, or local or public}{\insrsid14316353  }{\insrsid14316353\charrsid8010926 authority debentures}{
\insrsid14316353\charrsid14030987 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353 
\par }\pard\plain \s15\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13318215 \f36\fs24\cf1\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 102 \tab 
Recovery of income tax payable in respect of alimony or maintenance 
\par }{\i\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353 
\par }\pard \s15\qc \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13318215 {\i\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 Agents of absentees and non-residents}{
\i\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353 
\par }\pard \s15\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13318215 {\i\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926  }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 
\par 103 \tab Liability of agent of absentee principal for returns and tax }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353 
\par }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 
\par 104 \tab Partner of absentee deemed agent 
\par }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353 
\par }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 105 \tab Master of ship or caption of aircraft deemed agent of absentee owner 
\par }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353 
\par }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 106 \tab Tenant, mortgagor or other debtor, to be agent of absentee landlord, mortgagee or other creditor 
\par }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353 
\par }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 107 \tab Person having disposal of income deemed agent 
\par }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353 
\par }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 108 \tab Company to be agent of absentee shareholders 
\par }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353 
\par }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 109 \tab Banking company to be agent of absentee depositors}{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353 
\par }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 
\par 110 \tab Premiums on insurance effected with persons n}{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353 ot carrying on business in Niue
\par }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 
\par 111 \tab Liability as agent of employer of non}{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353 -}{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 residen}{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353 
t taxpayer and employer\rquote s agent
\par }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 
\par 112 \tab Non-resident trader to be agent of }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353 employees in Niue
\par }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid8010926 
\par 113 \tab Agents in Niue of principals resident or carrying on business abroad 
\par }{\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353 
\par }\pard \s15\qc \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13318215 {\b\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353\charrsid14316353 PART 6A
\par TAX DEDUCTIONS BY EMPLOYERS
\par }\pard\plain \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid1331878\charrsid14316353 
\par 113A}{\insrsid14316353 .}{\insrsid1331878\charrsid14316353  }{\insrsid14316353 \tab }{\insrsid14316353\charrsid14316353 Application of this Part
\par 
\par }{\insrsid1331878\charrsid14316353 113B}{\insrsid14316353 .}{\insrsid1331878\charrsid14316353  }{\insrsid14316353 \tab }{\insrsid1331878\charrsid14316353 Tax deductions to be made by employers}{\insrsid14316353\charrsid14316353 
\par 
\par 113C}{\insrsid14316353 .}{\insrsid14316353\charrsid14316353  }{\insrsid14316353 \tab }{\insrsid14316353\charrsid14316353 Amount of tax deductions
\par 
\par 113D}{\insrsid14316353 .}{\insrsid14316353\charrsid14316353  }{\insrsid14316353 \tab }{\insrsid14316353\charrsid14316353 Tax codes
\par 
\par 113E}{\insrsid14316353 .}{\insrsid14316353\charrsid14316353  }{\insrsid14316353 \tab }{\insrsid14316353\charrsid14316353 Dependants
\par 
\par 113F}{\insrsid14316353 .}{\insrsid14316353\charrsid14316353  }{\insrsid14316353 \tab }{\insrsid14316353\charrsid14316353 Tax code declaration
\par 
\par }{\insrsid1331878\charrsid14316353 113G}{\insrsid14316353 .}{\insrsid1331878\charrsid14316353  }{\insrsid14316353 \tab }{\insrsid1331878\charrsid14316353 Tax deducti}{\insrsid14316353\charrsid14316353 on to be credited to individual
\par 
\par }{\insrsid1331878\charrsid14316353 113H}{\insrsid14316353 .}{\insrsid1331878\charrsid14316353  }{\insrsid14316353 \tab }{\insrsid1331878\charrsid14316353 Contr}{\insrsid14316353\charrsid14316353 ibution to superannuation funds
\par 
\par }{\insrsid1331878\charrsid14316353 113I}{\insrsid14316353 .}{\insrsid1331878\charrsid14316353  }{\insrsid14316353 \tab }{\insrsid1331878\charrsid14316353 Tax deduction from amounts credited to }{\insrsid14316353 or applied for employees
\par 
\par }{\insrsid1331878\charrsid14316353 113J}{\insrsid14316353 .}{\insrsid1331878\charrsid14316353  }{\insrsid14316353 \tab }{\insrsid1331878\charrsid14316353 Employee}{\insrsid14316353  to pay deductions to Treasurer
\par 
\par }{\insrsid1331878\charrsid14316353 113K}{\insrsid14316353 . \tab Records to be kept by employer
\par 
\par }{\insrsid1331878\charrsid14316353 113L}{\insrsid14316353 .}{\insrsid1331878\charrsid14316353  }{\insrsid14316353 \tab }{\insrsid1331878\charrsid14316353 Payment}{\insrsid14316353  of tax deductions to Treasurer
\par 
\par }{\insrsid1331878\charrsid14316353 113M}{\insrsid14316353 .}{\insrsid1331878\charrsid14316353  }{\insrsid14316353 \tab }{\insrsid1331878\charrsid14316353 Tax dedu}{\insrsid14316353 ctions protected from creditors
\par 
\par }{\insrsid1331878\charrsid14316353 113N}{\insrsid14316353 .}{\insrsid1331878\charrsid14316353  }{\insrsid14316353 \tab }{\insrsid1331878\charrsid14316353 Employers who fail to make tax 
\par }{\insrsid14316353 deductions
\par 
\par }{\insrsid1331878\charrsid14316353 113O}{\insrsid14316353 .}{\insrsid1331878\charrsid14316353  }{\insrsid14316353 \tab }{\insrsid1331878\charrsid14316353 Additiona}{\insrsid14316353 l tax for default in making tax
\par 
\par 113P. \tab Offences
\par 
\par }{\insrsid1331878\charrsid14316353 113Q}{\insrsid14316353 .}{\insrsid1331878\charrsid14316353  }{\insrsid14316353 \tab }{\insrsid1331878\charrsid14316353 Application of other provisions to this }{\insrsid14316353 Part
\par 
\par }{\insrsid1331878\charrsid14316353 113R}{\insrsid14316353 .}{\insrsid1331878\charrsid14316353  }{\insrsid14316353 \tab }{\insrsid1331878\charrsid14316353 Witholding payments }{\insrsid1331878 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\b\insrsid14316353\charrsid8201110 
\par }{\b\insrsid1331878\charrsid8201110 PART 7
\par PAYMENT AND RECOVERY OF T}{\b\insrsid14316353\charrsid8201110 AX
\par 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid14316353 114}{\insrsid8201110 .}{\insrsid14316353  }{\insrsid8201110 \tab }{\insrsid14316353 Due date for payment of tax
\par 
\par 115}{\insrsid8201110 .}{\insrsid14316353  }{\insrsid8201110 \tab }{\insrsid14316353 Payment of tax
\par 
\par }{\insrsid1331878\charrsid14316353 115A}{\insrsid8201110 .}{\insrsid1331878\charrsid14316353  }{\insrsid8201110 \tab }{\insrsid1331878\charrsid14316353 Payme}{\insrsid14316353 nts of tax}{\insrsid1331878 
\par }{\insrsid14316353\charrsid14316353 
\par }{\insrsid8201110\charrsid14316353 116 \tab If defaul}{\insrsid8201110 t, additional tax to be charged
\par }{\insrsid8201110\charrsid14316353 
\par 117 \tab Mode of recovery of unpaid tax 
\par }{\insrsid8201110 
\par }{\insrsid8201110\charrsid14316353 118 \tab Deduction of income tax from payment due to defaulters}{\insrsid8201110 
\par }{\insrsid8201110\charrsid14316353 
\par 119 \tab Procedure where defendant absent from Niue}{\insrsid8201110 
\par }{\insrsid8201110\charrsid14316353 
\par 120 \tab Particulars of claim or demand }{\insrsid8201110 
\par }{\insrsid8201110\charrsid14316353 
\par 121 \tab Collector may appear in legal proceedings by officer of the public service 
\par }{\insrsid8201110 
\par }{\insrsid8201110\charrsid14316353 122 \tab Costs against Treasurer }{\insrsid8201110 
\par }{\insrsid8201110\charrsid14316353 
\par 123 \tab Proceedings not affected by vacancy or change in office of Treasurer 
\par }{\insrsid8201110 
\par }{\insrsid8201110\charrsid14316353 124 \tab Crown Proceedings Act not affected }{\insrsid8201110 
\par }{\insrsid8201110\charrsid14316353 
\par 125 \tab Recovery of tax paid by }{\insrsid3498941 one person on behalf of another}{\insrsid8201110 
\par }{\insrsid3498941\charrsid14316353 
\par }{\insrsid8201110\charrsid14316353 126 \tab Payment of income tax by persons leaving Niue 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\b\insrsid3498941\charrsid6311115 
\par }{\b\insrsid8201110\charrsid6311115 PART 8
\par PENALTIES
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid3498941 
\par }{\insrsid8201110\charrsid14316353 127 \tab Penalty for failure to furnish returns 
\par }{\insrsid3498941 
\par }{\insrsid8201110\charrsid14316353 128 \tab Fines recoverable 
\par }{\insrsid3498941 
\par }{\insrsid8201110\charrsid14316353 129 \tab Information may be laid within ten years 
\par }{\insrsid3498941 
\par }{\insrsid8201110\charrsid14316353 130 \tab Penal tax in case of evasion 
\par }{\insrsid3498941 
\par }{\insrsid8201110\charrsid14316353 131 \tab Nature of penal tax 
\par }{\insrsid3498941 
\par }{\insrsid8201110\charrsid14316353 132 \tab Assessment of penal tax 
\par }{\insrsid3498941 
\par }{\insrsid8201110\charrsid14316353 133 \tab Objections to penal tax 
\par }{\insrsid3498941 
\par }{\insrsid8201110\charrsid14316353 134 \tab Recovery of penal tax 
\par }{\insrsid3498941 
\par }{\insrsid8201110\charrsid14316353 135 \tab Recovery of penal tax from executors or administrators}{\insrsid8201110 
\par }{\insrsid3498941\charrsid14316353 
\par }{\insrsid8201110\charrsid14316353 136 \tab Amendment of assessment of penal tax 
\par }{\insrsid3498941 
\par }{\insrsid8201110\charrsid14316353 137 \tab Limitation of time for assessment of penal tax}{\insrsid8201110 
\par }{\insrsid3498941\charrsid14316353 
\par }{\insrsid8201110\charrsid14316353 138 \tab Recovery of penal tax not affected by conviction of taxpayer 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\b\insrsid3498941\charrsid6311115 
\par }{\b\insrsid8201110\charrsid6311115 PART 9
\par GENERAL
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13318215 {\insrsid3498941 
\par }{\insrsid8201110\charrsid14316353 139 \tab Treasure to have power to inspect books and documents}{\insrsid8201110 
\par }{\insrsid3498941\charrsid14316353 
\par }{\insrsid8201110\charrsid14316353 140 \tab Information to be furnished on request of Treasurer}{\insrsid8201110 
\par }{\insrsid3498941\charrsid14316353 
\par }{\insrsid8201110\charrsid14316353 141 \tab Inquiry before a Judge or Commissioner of the High Court 
\par }{\insrsid3498941 
\par }{\insrsid8201110\charrsid14316353 142 \tab Inquiry by Treasurer 
\par }{\insrsid3498941 
\par }{\insrsid8201110\charrsid14316353 143 \tab Offences 
\par }{\insrsid3498941 
\par }{\insrsid8201110\charrsid14316353 144 \tab Keeping of business records 
\par }{\insrsid3498941 
\par }{\insrsid8201110\charrsid14316353 145 \tab Employers to make returns as to employees}{\insrsid8201110 
\par }{\insrsid3498941\charrsid14316353 
\par }{\insrsid8201110\charrsid14316353 146 \tab Returns of interest paid on deposits 
\par }{\insrsid3498941 
\par }{\insrsid8201110\charrsid14316353 147 \tab Returns as to debentures and interest }{\insrsid3498941 thereon}{\insrsid8201110 
\par }{\insrsid3498941\charrsid14316353 
\par }{\insrsid8201110\charrsid14316353 148 \tab Excess tax may be repaid within four years 
\par }{\insrsid1331878\charrsid14316353 
\par 149 In case}{\insrsid3498941 s of serious hardship Treasurer
\par 
\par }{\insrsid3498941\charrsid14316353 150 Agreements purporting to alter incidence}{\insrsid3498941 
\par 
\par }{\insrsid1331878\charrsid14316353 151 Debentures issued free of income t}{\insrsid3498941 ax may grant relief to taxpayer
\par 
\par 152 Extension of time
\par 
\par }{\insrsid1331878\charrsid14316353 153 Airlines liable for }{\insrsid3498941 taxation of taxation to be void
\par 
\par }{\insrsid1331878\charrsid14316353 SCHEDULES 
\par }\pard\plain \s15\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13318215 \f36\fs24\cf1\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14316353 
\par }\pard \s15\qc \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13318215 {\b\f0\cf0\lang2057\langfe1033\langnp2057\insrsid3498941 _________________________________
\par }\pard \s15\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13318215 {\b\f0\cf0\lang2057\langfe1033\langnp2057\insrsid3498941 
\par }\pard\plain \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\b\insrsid3498941\charrsid13318215 1 Short title}{
\b\insrsid1331878\charrsid13318215 
\par }{\insrsid3498941\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 This is the Income Tax Act 1961. 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15752767 {\insrsid3498941 
\par }{\b\insrsid1331878\charrsid13318215 PART 1
\par }{\b\insrsid3498941\charrsid13318215 
\par }{\b\insrsid1331878\charrsid13318215 INTERPRETATION
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid3498941 
\par }{\b\insrsid1331878\charrsid13318215 2 Interpretation}{\insrsid1331878\charrsid14316353  }{\insrsid13318215 
\par 
\par }{\insrsid1331878\charrsid14316353 In this Act \endash  }{\insrsid13318215 
\par 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 agent}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  means any person declared by this Act to be an agent }{\insrsid13318215 for the purposes of income tax:

\par }{\b\insrsid13318215\charrsid9862538 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 assessable income}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  means income of any kind which is not exempted from income}{\insrsid13318215 
 tax otherwise than by way of a}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 special exemption}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353  expressly }{\insrsid13318215 authorised as such by this Act:

\par 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 book and document}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  and }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 book or document}
{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353  include all books, accounts, rolls, records, registers, papers and other documents:}{\insrsid13318215 
\par 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 business}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  includes any profession, trade, manufacture, or undertaking c}{\insrsid13318215 
arried on for pecuniary profit:
\par 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 charitable purpose}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353 
 includes every charitable purpose, whether it relates to the relief of poverty, the advancement of education or religion, or any other matt}{\insrsid13318215 er beneficial to the community;
\par 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 Collector}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  means the Collector of Inland Revenue and includes any person for the t
ime being authorised to exercise or perform any of the powers}{\insrsid13318215  or functions of the Collector;
\par 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 company}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353 
 means a Niuean company or any body corporate whether incorporated in Niue or elsewhere, but does not inclu}{\insrsid13318215 de a local or public authority;
\par 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 debentures}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  includes debenture stock, and }{\insrsid8010926\charrsid14316353 "}{
\insrsid1331878\charrsid14316353 debenture-holder}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353  include}{\insrsid13318215 s the owner of debenture stock;
\par 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 dependant}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  in relation to an employee means a person in terms of section 113E; }{\insrsid13318215 
\par 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 dividends}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  in relation to any company shall be deemed to include \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13318215 {\insrsid13318215 
\par }{\insrsid1331878\charrsid14316353 (a) All sums distributed in any manner and under any name among all or any of the shareholders of the company; 
\par }{\insrsid13318215 
\par }{\insrsid1331878\charrsid14316353 (b) Any credit given by the company without fully adequate consideration in money or money\rquote s worth to any of its shareholders in respect of the amount unpaid on any shares that are not fully paid up; 
\par }{\insrsid13318215 
\par }{\insrsid1331878\charrsid14316353 (c) The paid up value of any share allotted by the company to any of its shareholders as such to the extent to which that value exceeds the value of the consideration in money or money\rquote s worth (if any) paid or g
iven by the shareholders to the company in respect of the shares allotted; 
\par }{\insrsid13318215 
\par }{\insrsid1331878\charrsid14316353 (d) The value of any other property of any kind whatsoever distributed by the company to any of its shareholders as such; 
\par }{\insrsid13318215 
\par }{\insrsid1331878\charrsid14316353 (e) All amounts received by any shareholder in respect of his shares (whether in money or money\rquote s worth) upon the winding up of the company in excess of the amoun}{\insrsid13318215 t paid up on his shares;}{
\insrsid1331878 
\par }\pard \ql \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13318215 {\insrsid13318215\charrsid14316353 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13318215 {\insrsid1331878\charrsid14316353 (f)\tab 
Where any property of the company is sold or otherwise disposed of to a shareholder without consideration or for a cons
ideration which in the opinion of the Treasurer is less than its market price or its true value, the excess of the market price or its true value, the excess of the market price of that property on the day it was sold or disposed of over the price (if any
)
 realised on the sale or disposition or, if there is no market price, the excess of the price deemed to have been realised pursuant to a determination of the Treasurer under section 53(2)(b) over the price (if any) realised on the sale or disposition, and
 it shall be ground for an objection to an assessment of income tax under Part 3 that any determination of the Collector made for the purposes of this paragraph is erroneous in fact, and subject to the taxpayer \rquote 
s right of objection to the Treasurer \rquote s asse
ssment under Part 3 shall also include any moneys advanced by the company to or for the benefit of any of its shareholders irrespective of the year in which the moneys were advanced if, in the opinion of the Treasurer, the making of the advance was not a 
bona fide investment by the company, but was virtually a distribution of profits, but shall not in any case include any payment or other transaction which, in the opinion of the Treasurer, is or is equivalent to a return of share capital: 
\par 
\par Provided that wh
ere any moneys advanced by a company to or for the benefit of any shareholders and deemed by virtue of this section to constitute a dividend are subsequently repaid to the company, the Treasurer may amend in such manner as may be thereby rendered necessar
y
 the assessment made in respect of income derived by that shareholder, during the income year in which the advance was made, and may at any time refund any tax found to have been paid in excess of the amount properly payable, notwithstanding anything to t
he contrary in section 147:}{\insrsid13318215 
\par 
\par }{\insrsid1331878\charrsid14316353 Provided also that if in any case the Treasurer sees fit, the expression }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 dividends}{\insrsid8010926\charrsid14316353 "}{
\insrsid1331878\charrsid14316353 
 shall be deemed not to include any payment or other transaction to the extent to which, in the opinion of the Treasurer, that payment or transaction constitutes a return to shareholders of premiums paid to the company in respect of the issue o}{
\insrsid13318215 f share capital by the company:
\par 
\par }{\insrsid1331878\charrsid14316353 Provided also that where any company that has reduced the amount of the paid up capital of any shareholder by writing off losses incurred by the company \endash  }{\insrsid1331878 
\par }\pard \ql \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13318215 {\insrsid13318215\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (i) Subsequently gives credit without fully adequate consideration in money or money\rquote s worth to that shareholder in respect of the amount unpaid on any shares in the company, or }{\insrsid1331878 
\par }{\insrsid13318215\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (ii) Subsequently allots shares to that shareholder the paid up value of which shares exceeds the value of the consideration in money or money\rquote s worth (if
 any) paid or given by the shareholder to the company for the shares \endash  the expression }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 dividends}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
 shall for the purposes of this Act be deemed not to include the credit so given or the paid up value of the shares so allotted, as the case may be, to the ext
ent that the Treasurer thinks just and reasonable, having regard to the amount of the paid up capital lost by the shareholder and any other relevant considerations; 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 employee}{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538  }{\insrsid1331878\charrsid14316353 
means a person who receives or is entitled to receive a source deduction payment; }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 employer}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
 means a person who pays or is liable to pay a source deduction payment and includes }{\insrsid9862538 \endash }{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14298590 {\insrsid9862538\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (a) The manager or other principal officer in the case of an unincorporated body of persons; 
\par }{\insrsid9862538 
\par }{\insrsid1331878\charrsid14316353 (b) Each partner in the case of a partnership; 
\par }{\insrsid9862538 
\par }{\insrsid1331878\charrsid14316353 (c) Each p
erson in whom the property has become vested or to whom the control of the property has passed in the case of the estate of a deceased person, a trust, a company in liquidation, or an assigned estate, or in any other case where property is vested or contr
olled in a fiduciary capacity; 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 income year}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353 
 means in respect of the income of any person, the year in which that income has been derived by him;}{\insrsid1331878 
\par }{\insrsid9862538\charrsid14316353 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 lease}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  means any disposition whatever by which a leasehold estate is created; 
\par }{\insrsid9862538 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 leasehold estate}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  includes any estate howsoever created, other than a freehold estate; }{\insrsid1331878 

\par }{\insrsid9862538\charrsid14316353 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 local authority}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353 
 means a Village Council and includes any incorporated instrument of local government in Niue whether possessing rating powers or not; 
\par }{\insrsid9862538 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 minerals}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  includes all minerals, metals, coal, oil, clay, stone, gra}{\insrsid9862538 
vel, sand, and precious stones;}{\insrsid1331878 
\par }{\insrsid9862538\charrsid14316353 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 non-assessable income}{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538  }{\insrsid1331878\charrsid14316353 
shall have the meaning assigned to it in section forty hereof; }{\insrsid1331878 
\par }{\insrsid9862538\charrsid14316353 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 non-resident agent}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353 
 means an agent within the meaning of this Act who, being in Niue, has no fixed and permanent place of business or abode there; 
\par }{\insrsid9862538 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 notice}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353 
 means a notice in writing given by causing the same to be delivered to any person, or to be let at his usual or last 
know place of abode or business in Niue or elsewhere, to be sent by post addressed to such usual or last known place of abode or business, or if there are several such places o business, then to any of them; 
\par }{\insrsid9862538 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 officer}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  includes any person employed by the 
Niue Public Service Commission acting under the authority of the Treasurer; 
\par }{\insrsid9862538 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 overseas company}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  means any company other that a native company or 
\par one incorporated in Niue;}{\insrsid1331878 
\par }{\insrsid9862538\charrsid14316353 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 person}{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538  }{\insrsid1331878\charrsid14316353 includes a local or public authority; 
\par }{\insrsid9862538 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 prescribed}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  means prescribed by the Treasurer; 
\par }{\insrsid9862538 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 public authority}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  means the Departments or other instruments of the 
\par Government; }{\insrsid1331878 
\par }{\insrsid9862538\charrsid14316353 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 salary or wages}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353 
 in relation to any person means salary, wages, or allowances (whether in cash or otherwise), including all sums received or receivable by
 way of overtime pay, bonus, gratuity, extra salary, commission, or remuneration of any kind in respect of and in relation to the employment of that person; 
\par }{\b\insrsid9862538 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 shareholder}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  includes any member of a company, whether the capital of that company is divided in
to shares or not; and }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 share}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353  includes any interest in the capital of a company; 
\par }{\insrsid9862538 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 source deduction payment}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353 
 means a payment by way of salary or wages, an extra emolument of a withholding payment; 
\par }{\insrsid9862538 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 superannuation fund}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353 
 means the Niue Government Superannuation Fund and any superannuation fund established for the benefit of the employees of any employer and approved for the time being by the Treasurer for the purposes of this Act; 
\par }{\insrsid9862538 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 tax}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  means income tax; 
\par }{\insrsid9862538 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 taxable income}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353 
 means the residue of assessable income after deducting the amount of all special exemptions to which the taxpayer is entitled; 
\par }{\insrsid9862538 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 taxpayer}{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538  }{\insrsid1331878\charrsid14316353 
means a person chargeable with income tax, whether on his own account or as the agent or trustee of any other person, and includes the executor or administrator of a deceased taxpayer; 
\par }{\insrsid9862538 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 trustee}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  includes an executor and administrator; 
\par }{\insrsid9862538 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 year}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  means a year commencing on 1 April and ending on 31 March, both of these days being included; 
\par }{\insrsid9862538 
\par }{\b\insrsid8010926\charrsid9862538 "}{\b\insrsid1331878\charrsid9862538 year of assessment}{\b\insrsid8010926\charrsid9862538 "}{\insrsid1331878\charrsid14316353  means the year for which income tax is payable. 
\par }{\insrsid9862538 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14298590 {\b\insrsid1331878\charrsid14298590 PART 2
\par ADMINISTRATION
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid9862538 
\par }{\b\insrsid1331878\charrsid9862538 3 Treasurer to administer Act 
\par }{\insrsid9862538 
\par }{\insrsid1331878\charrsid14316353 (1) The Treasurer, subject to the control of Cabinet shall be charged with}{\insrsid14298590  the administration of the Act.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) Any certificate, notice, or other
 document bearing the written, stamped, or printed signature of the Treasurer relating to any matter provided for in this Act shall, until the contrary is proved, be deemed to have been duly signed by the person by whom it purports to have been signed. 

\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (3) Judicial notice shall be taken of every such signature and of the fact that the person whose signature it purports to be holds or has held the office of Treasurer. 
\par 
\par }{\b\insrsid1331878\charrsid14298590 4 Officers to maintain secrecy 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (1) The Treasurer and every other officer of the Government \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14298590 {\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 
(a) Shall maintain and aid in maintaining the secrecy of all matters relating to this Act which come to his knowledge and shall not communicate any such matters to any person except for the purpose of carrying into effect this Act or any other en
actment imposing taxes or duties payable to the Government; and also 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (b) Shall before he begins to perform any official duty under this Act, take and subscribe an oath of fidelity and secrecy to maintain secrecy in conformity with this section. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par (2) Without limiting the generality of subsection (1)(a), it is hereby declared that no officer of the Government shall be required to produce in any court any book or document or to divulge or communicate to any court any matter or thing coming under his
 notice in the performance of his duties as an officer of the Government, except when it is necessary to do so for the purpose of carrying into effect the Act or any other enactment imposing taxes or du}{\insrsid14298590 ties payable to the Government.}{
\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (3) Every person who w
ilfully acts in contravention of this section or in contravention of the true intent of any such oath shall be liable on conviction to imprisonment for a term not exceeding 6 months or to a fine not exceeding 2 penalty units. 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14298590 {\b\insrsid1331878\charrsid14298590 
\par PART 3
\par RETURNS AND ASSESSMENTS}{\b\insrsid1331878 
\par }{\b\insrsid14298590\charrsid14298590 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\b\insrsid1331878\charrsid14298590 5 Annual returns by taxpayers for purposes of income tax 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (1) For the purpose of the assessment and levy of income tax every taxpayer shall in each year furnish to the Treasurer a return setting forth a complete statement of all the assessable income 
derived by him during the preceding year together with such other particulars as may be prescribed. 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (2) Except as otherwise provided, every return of income under the Act shall \endash  
\par }{\insrsid14298590 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14298590 {\insrsid1331878\charrsid14316353 (a) Be made and furnished in such of the forms prescribed by the Treasure
r for the purpose as is applicable; 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (b) Contain the information and particulars mentioned or referred to in that form; 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (c) Be verified by declaration as therein set forth; 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (d) Be accompanied by all such balance sheets, profit and loss accounts, statements, and other documents as are mentioned in the form or are otherwise required by the Treasurer. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (3) Any further or other return which a person is required to make or furnis
h to the Treasurer under section 11 or 13 or in pursuance of any other statutory provision shall, unless the form is prescribed by the statutory provision, be made and furnished in the fo}{\insrsid14298590 rm prescribed by the Treasurer.}{\insrsid1331878 

\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (4) Annual returns of income shall be made \endash  
\par }{\insrsid14298590 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14298590 {\insrsid1331878\charrsid14316353 
(a) By all companies and all persons in business whether for the whole or part of the income year irrespective of whether a profit has been made or a loss incurred provided that this requirement shall not apply to any planter whose total income 
from all sources during the year does not exceed $600; 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (b) By all other persons, whether taxpayers or not, who derive income from salary, wages, interest, rent, annuity, dividend or other sources where the total income so derived exceeds three hundred pounds per annum. 

\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (5) (a) All returns of income and any other returns required}{\insrsid8010926\charrsid14316353  }{\insrsid1331878\charrsid14316353 \tab 
the Act to be furnished to the Treasurer shall be furnished by posting or delivering the same to the Treasurer or other authorised officer at the office of the Treasurer or at such other pla}{\insrsid14298590 ce as the Treasurer may direct.}{
\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14298590 {\insrsid1331878\charrsid14316353 
(b) Such direction may be given by the insertion of a general direction in any return form prescribed for use in any year of assessment or in such other manner as the Treasurer thinks fit. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (6) Wherever a per
son is required by this Act or the Treasurer to furnish a return to the Treasurer, it shall be the duty of that person to procure and make the required return and to take all steps necessary to ensure that the return is received at the place where or the 
person to whom under this Act the return is required to be furnished. 
\par 
\par (7) (a) Every person who furnishes a return shall, in the return, state his postal address, and shall, within one month of any change in his postal address, give to the Treasurer at the place where he furnished his return notice in writing of the change,}
{\insrsid14298590  and of his new postal address.}{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14298590 {\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (b) The posting of any notice addressed to a person at the last address given by him under this Act shall be sufficient service of notice on him for the purposes of the Act. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid14298590 
\par }{\b\insrsid14298590\charrsid14298590 6. \tab }{\b\insrsid1331878\charrsid14298590 Returns to annual balance date 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (1) In lieu of furnishing a return under section 5 for any year ending on 31 March of that year, any taxpayer may with the consent of the Treasurer elect to furnish a return for the year ending on the date of}{
\insrsid8010926\charrsid14316353  }{\insrsid1331878\charrsid14316353 
the annual balance of his accounts, and in any such case the income derived during any year ending on a date between 1 October and the next succeeding 30 September inclusive, shall for the purposes of this Act be deemed to have been derived dur
ing the year ending on 31 March fall}{\insrsid14298590 ing between the same two dates.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) Any election made by a taxpayer for the purposes of this section shall continue in force unless and until it is altered by the taxpayer with the prior approval in writing of the Treasurer. 
\par 
\par }{\b\insrsid1331878\charrsid14298590 7 Consequential adjustments on change in return date }{\b\insrsid1331878 
\par }{\b\insrsid14298590\charrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (1) In this section \endash 
\par }{\insrsid14298590 
\par }{\b\insrsid8010926\charrsid14298590 "}{\b\insrsid1331878\charrsid14298590 new return date}{\b\insrsid8010926\charrsid14298590 "}{\insrsid1331878\charrsid14316353 
 means in the case of a taxpayer who has changed his return date, the date to which the change was made or, if he has made more than one change, means the date to which the last change was made; 
\par }{\insrsid14298590 
\par }{\b\insrsid8010926\charrsid14298590 "}{\b\insrsid1331878\charrsid14298590 original return date}{\b\insrsid8010926\charrsid14298590 "}{\insrsid1331878\charrsid14316353 
 means in the case of a taxpayer who has changed his return date, the return date immediately prior to the new return date; }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 return date}{\insrsid8010926\charrsid14316353 "}{
\insrsid1331878\charrsid14316353  means the last day of the period for which a return of income is required to be made; 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (2) Where, in any case a new return date has been approved by the Treasurer, the taxpayer shall furnish a return to the original return date and another return for the period between the original return 
date and the new return date. 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 
(3) All returns of income made under subsection (2) to a date falling between 1 October and the next succeeding 30 September inclusive shall be deemed to be returns of income derived during the year ending on 31 March fallin
g between those same two dates, and the income derived by a taxpayer during that period shall for the purposes of assessment, be added to any other income derived for the same year, and he shall be assessed and liable for income tax accordingly. 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (4) Wher
e, for the purposes of this section, a taxpayer is assessed for income tax on a return made for a period of less than a year, he shall be entitled, by way of special exemptions, only to an amount bearing to the total exemptions to which he would be entitl
e
d for a full year the same proportion as the number of days in that period bears to the number of days in a year; and where a taxpayer is assessed on a return or returns for a period of more than a year, the deduction to which he shall be entitled by way 
of special exemptions shall be proportionately increased. 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (5) Where, for the purposes of this section, a taxpayer is assessed for income tax on returns made for a period that is less or greater than a year, the rate of tax shall be determined as for a yea
r, and for the purposes of this subsection the taxable and non-assessable income of a taxpayer shall be deemed to have been derived at a uniform daily rate throughout the period for which the returns have been made and where that period is less than a yea
r that daily rate shall be deemed to have continued for a year. 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (6) Where a taxpayer has been assessed for income tax on a return made to any date other than 31 March in any year, the income derived by that taxpayer shall be deemed to have been assessed f
or tax to that other date, and not to 31 March. 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (7) For the purposes of giving effect to this section and section 6, the Treasurer may, for any year or years of assessment, make all such assessments or additional assessments as he may deem necessary, not
withstanding anything to the contrary in this Act. 
\par 
\par }{\b\insrsid1331878\charrsid14298590 8 Returns by partners, co-trustees and joint adventurers 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (1) When income is derived by two or more persons jointly as partners, co-trustees or otherwise, the following provision shall apply \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14298590 {\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (a) In the case of trustees, they shall make a return of that income, and shall be jointly assessable thereon and jointly and severally liable for the tax so assessed. 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (b) In the case of partners \endash  
\par }\pard \ql \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid14298590 {\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (i) they shall make a joint return of the income of the partnership, setting forth the amount of that income and the shares of the several partners therein and every such return shall be signed by all the partners; 

\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (ii) each partner shall make a separate return of all income derived by him and not included in any such joint return; 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (iii) there shall be no joint assessment but each partner shall be separately assessed and liable for the tax payable on his total income, including his share of the income of any partnership in which he is a partner. 

\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14298590 {\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (c) In any case other than that of co-trustees or partners, each person by whom income is so derived shall include in his return the amount of his share in the joint income and shall be assessed and liable accordingly. 

\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 
(2) Where a husband and wife are carrying on business together or deriving income jointly without any formal partnership agreement, the whole of the income derived from the business or jointly shall, for the purposes of assessment, be deemed to 
have been equally split between the husband and wife and subsection (1)(b) shall in all respects apply as if there is a bona fide partnership agreement. 
\par 
\par }{\b\insrsid1331878\charrsid14298590 9 Returns by executors or administrators 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (1) The executor or administrator of a deceased taxpayer s
hall, in respect of all income derived by that taxpayer in his life-time, make the same returns as the taxpayer ought to have made or would have been bound to make if he had remained alive, and the Treasurer may require the executor or administrator to ma
ke such further returns relative to that income as the Treasurer thinks necessary and may assess the executor or administrator for income tax on that income in the same manner in which the taxpayer might have been assessed had he remained alive. 
\par }{\insrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (2) The tax so assessed shall be deemed to be a liability incurred by the deceased taxpayer in his lifetime, and the executor or administrator of the taxpayer shall be liable for the same accordingly. 
\par 
\par }{\b\insrsid1331878\charrsid14298590 10 Special returns and special assessments }{\b\insrsid1331878 
\par }{\b\insrsid14298590\charrsid14298590 
\par }{\insrsid1331878\charrsid14316353 (1) This section applies to the following persons \endash }{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14298590 {\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (a) An agent; }{\insrsid1331878 
\par }{\insrsid15078126\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (b) A non-resident trader; 
\par }{\insrsid15078126 
\par }{\insrsid1331878\charrsid14316353 (c) A person who is believed by the Treasurer to be about to leave Niue or to be about to discontinue the carrying on of business in Niue; 
\par }{\insrsid15078126 
\par }{\insrsid1331878\charrsid14316353 (d) A person who has ceased to carry on business in Niue or to derive assessable income; 
\par }{\insrsid15078126 
\par }{\insrsid1331878\charrsid14316353 (e) The executors or administrators of a deceased taxpayer in respect of income derived by him in his lifetime; 
\par }{\insrsid15078126 
\par }{\insrsid1331878\charrsid14316353 (f)\tab A person who has become bankrupt, or a company which is in course of being wound up. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par (2) The Treasurer may at any time during the income year or in any subsequent year, require any person to whom this section applies to make a return of income derived from any specified transaction or transactions or during any specific period, and m
ay assess him for income tax on the income so returned, or when default is made in making such a return, or the Treasurer is dissatisfied therewith, then on such sum as the Treasurer thinks reasonable, and shall give notice of the assess}{
\insrsid14298590 ment to the person so assessed.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (3) Any person so assessed shall have the same right of objection as if he had been a}{\insrsid14298590 ssessed in the ordinary course.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (4) Tax so assessed shall be payable on demand, which may be made in and by the notice of assessment, or at any later date, and the tax shall be recoverable in the same manner as income tax assessed in the ord}{
\insrsid14298590 inary course.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (5) No assessment made under thi
s section shall in any manner preclude a subsequent assessment of the same person in the ordinary course in respect of the whole of the income derived by him during the income year with respect to which the assessment under this section was made, but in s
uch case the tax paid under the earlier assessment shall be credited in the subsequent assessment. 
\par 
\par }{\b\insrsid14298590\charrsid14298590 11 Other annual returns}{\b\insrsid1331878\charrsid14298590 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 In addition to the foregoing returns every person, whether a taxpayer or not, shall make to the Treasurer such annual returns as may be prescribed for the purposes of this Act. }{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\b\insrsid1331878\charrsid14298590 12 Dates b}{\b\insrsid14298590\charrsid14298590 y which returns to be furnished}{\b\insrsid1331878\charrsid14298590 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (1) The above-mentioned returns shall be made in each year on or before a date or dates of which the Treasurer gives pu}{\insrsid14298590 blic notice.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) Such notice shall be given by publishing the same in the Gazette or any newspaper published in Niue or in such other manner as the Treasurer may think necessary and sufficient. 
\par 
\par }{\b\insrsid1331878\charrsid14298590 13 Treasurer may r}{\b\insrsid14298590 equire other returns to be made}{\b\insrsid1331878 
\par }{\b\insrsid14298590\charrsid14298590 
\par }{\insrsid1331878\charrsid14316353 In addition to the returns above-mentioned, every person, whether a taxpayer or not, shall as and when required by the Treasurer make such further or other returns as the Treasurer require}{\insrsid14298590 
s for the purposes of this Act.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\b\insrsid14298590\charrsid14298590 14 Presumption as to authority}{\b\insrsid1331878\charrsid14298590 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 A return purporting to be made by or on behalf of any person shall for all purposes be deemed to have been made by that person or by his authority, as the case may be,}{\insrsid14298590  unless the contrary is proved.}{
\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\b\insrsid1331878\charrsid14298590 1}{\b\insrsid14298590\charrsid14298590 5 Treasurer to make assessments}{\b\insrsid1331878\charrsid14298590 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (1) From the returns made as aforesaid and from
 any other information in his possession the Treasurer shall in and for every year and from time to time and at any time as may be necessary, make assessments in respect of every taxpayer, setting forth the amount upon which tax is payable an}{
\insrsid14298590 d the amount of the tax.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) Every such assessment shall be made in such form and manner as the Treasurer thinks fit, and shall be signed by him. 
\par 
\par }{\b\insrsid14298590\charrsid14298590 16 Rates of income tax}{\b\insrsid1331878\charrsid14298590 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (1) The Treasurer shall in any year of assessment assess the income tax of any taxpayer at the }{\insrsid14298590 rates as set out in Schedule 1.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 
(2) If in any year of assessment the rates of tax as set out in Schedule 1 are varied by the passing of an amending Act, every assessment of income tax made in respect of that year before the passing of any such amending Ac
t may be amended and reassessed on the basis of the new rates. 
\par 
\par }{\b\insrsid14298590\charrsid14298590 17 Arbitrary assessment}{\b\insrsid1331878\charrsid14298590 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (1) Where any business carried on in Niue \endash  }{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14298590 {\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (a) Is controlled exclusively or principally by p}{\insrsid14298590 ersons not resident in Niue, or}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (b) Is carried on by a company not resident in Niue, or by a company in which more than one half of the shares are held by p}{\insrsid14298590 ersons not resident in Niue, or}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (c) Is carried on by a company which holds, or on behalf of which other persons hold, more than one half of the shares in a company not resident in Niue \endash  
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par and it appears from the returns made to the Treasurer that the business produces no taxable income or less than the amount of taxable income which in the opinion of the Treasurer might be expected to arise from the business, the person 
carrying on the business in Niue shall, notwithstanding anything to the contrary in this Act, be assessable for and liable to pay income tax on a taxable income of such amount as the Treasurer determines, being at the option of the Treasurer either such p
roportion as he determines of the total receipts (whether cash or credit) of the business or such proportion as he determines of the total purchase moneys paid or payable (whether in cash or by the granting of credit) in the conduct of the busine}{
\insrsid14298590 ss.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) For the purposes of this section the place of residence of any person other than a company and the place of residence of any company shall }{\insrsid14298590 be determined under section 80.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\b\insrsid1331878\charrsid14298590 18 Assessment where default in furnishing returns 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 If any person makes default in fur
nishing any return, or if the Treasurer is not satisfied with the return made by any person, or if the Treasurer has reason to suppose that any person although he has not made a return is a taxpayer, he may make an assessment of the amount on which in his
 judgment tax ought to be liable to pay the tax so assessed, save in so far as he establishes on objection that the assessment is excessive or that}{\insrsid14298590  he is not chargeable with tax.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\b\insrsid14298590\charrsid14298590 19 Amendment of assessments}{\b\insrsid1331878\charrsid14298590 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (1) The Treasurer may make all such alterations in or additions to an assessment as he thinks necessary in order to ensure the correctness of it, notwithstanding that tax alrea}{\insrsid14298590 
dy assessed may have been paid.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) If any such alteration or addition has the effect of 
imposing any fresh liability or increasing any existing liability, notice of it shall be given by the Treasurer to the taxpayer affected, who shall, unless the alteration or addition was made with his consent, be entitled to object to it under the provisi
ons as to objections hereinafter contained. 
\par 
\par }{\b\insrsid1331878\charrsid14298590 20 Limitation of t}{\b\insrsid14298590\charrsid14298590 ime for amendment of assessment}{\b\insrsid1331878\charrsid14298590 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 When any person has made returns and has been assessed for income tax for any year, it shall not be lawful for the Treasurer to alter the assessment so as to in
crease the amount of it after the expiration of 4 years from the end of the year in which the assessment was made or (in any case where in the opinion of the Treasurer the returns so made are fraudulent or wilfully misleading or omit all mention of income
 which is of a particular nature or was derived from a particular source, and in respect of which a return is required to be made) after the expiration of 10 years from the end of the year in}{\insrsid14298590  which the assessment was made.}{
\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\b\insrsid1331878\charrsid14298590 21 Validity of assessment not affected b}{\b\insrsid14298590\charrsid14298590 y failure to comply with Act
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 The validity of an assessment shall not be affected by reason that any of the provisions of this A}{\insrsid14298590 ct have not been complied with.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\b\insrsid1331878\charrsid16459102 22 Except in proceedings on objec}{\b\insrsid14298590\charrsid16459102 tion assessments deemed correct}{\b\insrsid1331878\charrsid16459102 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 Except in proceedings 
on objection to an assessment under the provisions hereinafter contained, no assessment made by the Treasurer shall be disputed in any Court or in any proceedings either on the ground that the person so assessed is not a taxpayer or on any other ground, a
nd except as aforesaid, every such assessment and all the particulars thereof shall be conclusively deemed and taken to be correct, and the liability of the person so assessed s}{\insrsid14298590 hall be determined accordingly.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\b\insrsid1331878\charrsid16459102 23 Evid}{\b\insrsid14298590\charrsid16459102 ence of returns and assessments}{\b\insrsid1331878\charrsid16459102 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 
The production of any documents under the hand of the Treasurer purporting to be a copy of extract from any return or assessment shall in all Courts and in all proceedings be sufficient evidence of the original, and the production of the original shall no
t be necessary, and all Courts shall in all proceedings take judicial notice of the signature of the Treasurer either to the original }{\insrsid14298590 or to any such copy or extract.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\b\insrsid1331878\charrsid16459102 24 N}{\b\insrsid14298590\charrsid16459102 otice of assessment to taxpayer}{\b\insrsid1331878\charrsid16459102 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (1) As soon as conveniently may be after an assessment is made the Treasurer shall cause notice of the assessme}{\insrsid14298590 nt to be given to the taxpayer.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) The omission to give any such notice shall not invalidate the assessmentor in any manner affect its operation. 
\par 
\par }{\b\insrsid14298590\charrsid16459102 25 [Repealed 3/83/1984]}{\b\insrsid1331878\charrsid16459102 
\par }{\insrsid14298590\charrsid14316353 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16459102 {\b\insrsid14298590\charrsid16459102 PART 4}{\b\insrsid1331878\charrsid16459102 
\par }{\b\insrsid14298590\charrsid16459102 OBJECTIONS AND ASSESSMENTS}{\b\insrsid1331878\charrsid16459102 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid14298590\charrsid14316353 
\par }{\b\insrsid14298590\charrsid16459102 26 How objections originated}{\b\insrsid1331878\charrsid16459102 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (1) Any person who has been assessed for income tax may object to that assessment by delivering or posting to the Treasurer a written notice of objection stating shortly the grounds
 of his objection so that it reaches the Treasurer within the time specified in that behalf in the notice of assessment, not being less than 6 weeks after the date on which that}{\insrsid14298590  notice of assessment is given.}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid14298590 (2) [Repealed by 2004/270]}{\insrsid1331878 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (3) No notice of objection given after the time so specified shall be of any force or effect unless the Treasurer in his discretion accepts the same and gives notice to the objector accordingly. 
\par 
\par }{\b\insrsid1331878\charrsid16459102 27}{\b\insrsid14298590\charrsid16459102  Treasurer may amend assessment}{\b\insrsid1331878\charrsid16459102 
\par }{\insrsid14298590\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 The Treasurer shall consider all such obje
ctions and may alter the assessment pursuant to it; but if an objection is not allowed by the Treasurer, the objector may, within 6 months after the date on which notice of the disallowance is given to him by or on behalf of the Treasurer, by notice in wr
i
ting to the Treasurer require that the objection be heard and determined by the Court before a Judge, and in that event the objection shall be heard and determined in the Court; and the Court shall for the purpose of hearing and determining the objection,
 whatever the amount involved, have all the powers vested in it in its ordinary civil jurisdiction as if in an action between the object}{\insrsid16459102 ing taxpayer and the Treasurer.}{\insrsid1331878 
\par }{\insrsid16459102\charrsid14316353 
\par }{\b\insrsid1331878\charrsid16459102 28 Hear}{\b\insrsid16459102 ing of objections by High Court}{\b\insrsid1331878 
\par }{\b\insrsid16459102\charrsid16459102 
\par }{\insrsid1331878\charrsid14316353 The procedure for the institution, hearing and determination of such proceedings in the High Court shall be in accordance with the ordinary practice of that Court. }{\insrsid1331878 
\par }{\insrsid16459102\charrsid14316353 
\par }{\b\insrsid16459102\charrsid16459102 29 Burden of proof on objector}{\b\insrsid1331878\charrsid16459102 
\par }{\insrsid16459102\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 On the hearing and determination of all objections to assessments of income tax the burden of proof shall 
be on the objector, and the Court may receive such evidence as it thinks fit, whether receivable in accordance with l}{\insrsid16459102 aw in other proceedings or not.}{\insrsid1331878 
\par }{\insrsid16459102\charrsid14316353 
\par }{\b\insrsid16459102\charrsid16459102 30 Costs}{\b\insrsid1331878\charrsid16459102 
\par }{\insrsid16459102\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 On the determination of any objection the Court may award such costs as it deems just either against the Tre}{\insrsid16459102 asurer or against the objector.}{\insrsid1331878 
\par }{\insrsid16459102\charrsid14316353 
\par }{\b\insrsid1331878\charrsid16459102 31 Court may confirm,}{\b\insrsid16459102\charrsid16459102  cancel or alter the assessment}{\b\insrsid1331878\charrsid16459102 
\par }{\insrsid16459102\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 On the determination of any such objection the Court may either confirm or cancel the assessment, or increase or reduce the amount, and the assessment shall be altered by the Treasurer, if necessary, so as to}{
\insrsid16459102  conform to that determination.}{\insrsid1331878 
\par }{\insrsid16459102\charrsid14316353 
\par }{\b\insrsid16459102\charrsid16459102 32 Appeals to Court of Appeal}{\b\insrsid1331878\charrsid16459102 
\par }{\insrsid16459102\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 
The determination of the High Court on any such objection shall be subject to appeal to the Court of Appeal on any question of law but shall be final and conclusive on any question of fact unless the High Court is satisfied t
hat the amount of tax bona fide in dispute between the objector and the Treasurer exceeds $1000 in which case the Treasurer or the objector may appeal to the Court of }{\insrsid16459102 Appeal on any question of fact.}{\insrsid1331878 
\par }{\insrsid16459102\charrsid14316353 
\par }{\b\insrsid1331878\charrsid16459102 33 Appeals from as}{\b\insrsid16459102 sessments}{\b\insrsid1331878 
\par }{\b\insrsid16459102\charrsid16459102 
\par }{\insrsid1331878\charrsid14316353 (1) In this Act }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 appeal}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353  me
ans a proceeding in the High Court, or an appeal to the Collector under this Act, for the determination of an objection made under the Act to an assessment of income tax, and the term }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
appellant}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353  means the person by whom an}{\insrsid16459102 y such objection has been made.}{\insrsid1331878 
\par }{\insrsid16459102\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) The parties to the appeal shall be the appellant a}{\insrsid16459102 nd the Treasurer as respondent.}{\insrsid1331878 
\par }{\insrsid16459102\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (3) (a) For the purpose of every appeal the Treasurer shall state and sign a case setting forth the facts as alleged by him, the nature of the assessment made by him, th
e ground of objection thereto, and the question for the determination of the Court o}{\insrsid16459102 r Collector as the case may be.}{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16459102 {\insrsid16459102\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (b) The case, so stated and signed, shall be filed by the Treasurer in the High Court or with the Collector, as the case may be, and the filing of the case shall be deemed to be}{\insrsid16459102 
 the institution of the appeal.}{\insrsid1331878 
\par }{\insrsid16459102\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (c) A copy of the case so filed shall be sent by the Treasurer to the appellant, either throug}{\insrsid16459102 h the post office or otherwise.}{\insrsid1331878 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid16459102\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (4) Within fourteen days after the filing of the case by t
he Treasurer or within such further time as the Treasurer may allow the appellant may, if he thinks fit file an answer to the case. The answer shall set forth the facts as alleged by the appellant and the grounds of hi}{\insrsid16459102 s appeal.}{
\insrsid1331878 
\par }{\insrsid16459102\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (5) The case as stated and 
filed by the Treasurer shall not be conclusive as to the matters set forth in it, either against the appellant or the Treasurer, except so far as agreed to in writing by or on behalf of the Treasurer and the appellant.}{\insrsid1331878 
\par }{\insrsid16459102\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (6) After the filing of the case by 
the Treasurer the Registrar of the Court, or the Collector as the case may be, shall on the application of the Treasurer or of the appellant, appoint a time and place for the hearing of the appeal, that time not being earlier (except with the consent of t
he Treasurer and the appellant) than 21 days after the }{\insrsid16459102 date of the filing of the case.}{\insrsid1331878 
\par }{\insrsid16459102\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (7) Reasonable notice by post or otherwise of the time and place so appointed shall be given by the person on whose application the appointment has been made to}{\insrsid16459102  the other party to the appeal.}{
\insrsid1331878 
\par }{\insrsid16459102\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (8) At the time and place so appointed, a Judge of the High Court or in the absence of a Judge the Registrar of the Court or the Collector, as the case may be, may adjourn the hearing to any other time or plac}{
\insrsid16459102 e, and so on from time to time.}{\insrsid1331878 
\par }{\insrsid16459102\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (9) If either party fails to appear at the hearing, the Court or the Collector, as the case may be, shall in its or his discretion either adjourn the hearing or determine the appeal in the same manner as if b}{
\insrsid16459102 oth parties were present.}{\insrsid1331878 
\par }{\insrsid16459102\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (10) The procedure at the hearing of the appeal shall be the same, with all necessary modifications, as if the appeal were an action which the appellant is he plaintiff and the Treasurer is the defendant. 
\par 
\par }{\b\insrsid1331878\charrsid16459102 34 Obligation to pay tax not s}{\b\insrsid16459102\charrsid16459102 uspended by objection or appeal}{\b\insrsid1331878\charrsid16459102 
\par }{\insrsid16459102\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 
The obligation to pay and the right to receive and recover any tax shall not be suspended by any objection, or appeal, but if the objector succeeds the amount (if any) of the tax received by the Treasurer in excess of the amount which, accord
ing to the decision on the hearing of the objection, or appeal, was properly payable shall forthwith be }{\insrsid16459102 repaid to him by the Treasurer.}{\insrsid1331878 
\par }{\insrsid16459102\charrsid14316353 
\par }{\b\insrsid1331878\charrsid16459102 35 Determination of objec}{\b\insrsid16459102\charrsid16459102 tion not to affect other income}{\b\insrsid1331878\charrsid16459102 
\par }{\insrsid16459102\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 
The determination of an objection under any of the foregoing provisions shall relate solely to the income which is the subject of the assessment objected to and shall not affect the right of the Treasurer to assess any other income of the objector, or to 
amend the assessment objected to in any manner rendered necessary by the a}{\insrsid16459102 ssessment of such other income.}{\insrsid1331878 
\par }{\insrsid16459102 
\par }{\b\insrsid16459102 36. [Repealed 5/83/1984]}{\b\insrsid16459102\charrsid16459102 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2252970 {\b\insrsid16459102\charrsid16459102 
\par PART 5
\par INCOME TAX
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid16459102 
\par }{\b\insrsid2252970 37. Meaning of "absentee"}{\b\insrsid2252970\charrsid2252970 
\par }{\insrsid2252970 
\par }{\insrsid1331878\charrsid14316353 (1) }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 Absentee}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353  in this part means a person whose home has not been in Niue dur
ing any part of the in}{\insrsid2252970 come year.}{\insrsid1331878 
\par }{\insrsid2252970\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 
(2) A taxpayer shall not be deemed to be an absentee within the meaning of this Part if the Treasurer is satisfied that the absence of the taxpayer from Niue during the income year has been for the sake of his or her healt
h, or of the health of the husband or wife, as the case may be, or of any child of the taxpayer 
\par }{\insrsid2252970 
\par }{\insrsid1331878\charrsid14316353 (3) No person who is absent from Niue in the service in any capacity of the Government nor the wife of any such person if she is absent from Niue with him, sh
all by reason of such absence be deemed to be an absentee within the meaning of this Part. 
\par }{\b\insrsid1331878\charrsid8812525 
\par }{\b\insrsid8812525\charrsid8812525 38. }{\b\insrsid1331878\charrsid8812525 Income tax imposed 
\par }{\insrsid8812525 
\par }{\insrsid1331878\charrsid14316353 (1) Subject to this Act, there shall be levied and paid for the use of the Crown for the year commencing on 1 April in each year, a tax herein referred to as income tax. 
\par }{\insrsid8812525 
\par }{\insrsid1331878\charrsid14316353 (2) Subject to this Act income tax shall be payable by every person on all income derived by him during the year for which the tax is payable. 
\par }{\insrsid8812525 
\par }{\insrsid1331878\charrsid14316353 (3) The year in which income is so derived is in this Act referred to as the income year, and the year for which income tax is payable is in this Act referred to as the year of assessment. 
\par 
\par }{\b\insrsid1331878\charrsid8812525 39 Rates fixed 
\par }{\insrsid8812525 
\par }{\insrsid1331878\charrsid14316353 Income tax shall be assessed and levied on the taxable income of every taxpayer at such rate or rates as are set out in Schedule 1. 
\par }{\insrsid8812525 
\par }{\b\insrsid1331878\charrsid8812525 40 Where non-assessable income to be taken into account 
\par }{\insrsid8812525 
\par }{\insrsid1331878\charrsid14316353 (1) Where in any income year any taxpayer has derived assessable income and has also derived any non-assessable income from a source referred to in subsection (2), then, notwithstand
ing anything to the contrary in this Act, the rate of tax payable on this taxable income shall be computed as if the non-assessable income derived by him as aforesaid were assessable income. 
\par }{\insrsid8812525 
\par }{\insrsid1331878\charrsid14316353 (2) The non-assessable income referred to in subsection (1) includes \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7998081 {\insrsid8812525 
\par }{\insrsid1331878\charrsid14316353 (a) (i) Income derived from securities issued by the Government subject to the condition that the income derived therefrom shall be exempt from income tax; 
\par }\pard \ql \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid7998081 {\insrsid8812525 
\par }{\insrsid1331878\charrsid14316353 (ii) Such income when payable out of Niue to an absentee shall not be so included; 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7998081 {\insrsid8812525 
\par }{\insrsid1331878\charrsid14316353 (b) Income derived from debentures issued by companies on terms providing for the payment of income tax by such companies as proved by section 150, and income derived from debentures to which sections 75 and 76 apply; 

\par }{\insrsid8812525 
\par }{\insrsid1331878\charrsid14316353 (c) Dividends or other profits derived from shares or other rights of membership in companies save that such dividends or other profits when derived by an absentee from sources out of Niue shall not be so included. 

\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par }{\b\insrsid1331878\charrsid7998081 41 Personal rebate 
\par }{\insrsid8812525 
\par }{\insrsid1331878\charrsid14316353 In the assessment of every taxpayer, other than an absentee, company, public authority, or unincorporated body, there shall be allowed as a rebate of income tax for that income year the sum of $156. 
\par }{\insrsid8812525 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7998081 {\i\insrsid1331878\charrsid7998081 Special Exemptions
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid8812525 
\par }{\b\insrsid1331878\charrsid7998081 41A Low income rebate 
\par }{\insrsid8812525 
\par }{\insrsid1331878\charrsid14316353 (1) A person, other than \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7998081 {\insrsid8812525 
\par }{\insrsid1331878\charrsid14316353 (a) An absentee; or 
\par }{\insrsid8812525 
\par }{\insrsid1331878\charrsid14316353 (b) A company, with an assessable income of less than $20,000 is entitled to a rebate on the income tax that is payable or would otherwise be payable on that income. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid8812525 
\par }{\insrsid1331878\charrsid14316353 (2) The rebate referred to in subsection (1) shall be at the rate set out in Schedule 3. 
\par 
\par }{\b\insrsid1331878\charrsid7998081 42 \endash  44[Repealed 2/118/1987] 
\par }{\insrsid8812525 
\par }{\b\insrsid1331878\charrsid7998081 45 Rebate for support of dependent relatives 
\par }{\insrsid8812525 
\par }{\insrsid1331878\charrsid14316353 (1) In the assessment of every taxpayer, (other than an absentee) who contributes towards the support of any relative during any income year there shall, subject to this secti
on, be allowed as a rebate of income tax for that income year in respect of each such depe}{\insrsid7998081 ndant relative, the sum of $26.}{\insrsid1331878 
\par }{\insrsid7998081\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) (a) Where a person is a dependant relative for the purposes of this section only one rebate shall be allowed in respect of that p
erson notwithstanding that more than one taxpayer may have contributed towards the support of that relative. 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7998081 {\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (b) In the case of 2 or more taxpayers claiming a rebate in respect of the same dependant relative the Treasurer shall allow the rebate for the t
axpayer who in his opinion has made the greatest financial contribution to the support of that dependant relative. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (3) No rebate shall be allowed under this section in respect of any relative if the Treasurer is satisfied that the relative has sufficient
 income or capital for his own support and that the contributions towards his support were not necessary. 
\par 
\par (4) For the purpose of this section }{\b\insrsid8010926\charrsid7998081 "}{\b\insrsid1331878\charrsid7998081 relative}{\b\insrsid8010926\charrsid7998081 "}{\insrsid1331878\charrsid14316353  means \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7998081 {\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (a) A child, step-child, or adopted child who at any time during the income year is under t
he age of eighteen years, or who, being over the age of eighteen years, is suffering from any permanent mental or physical infirmity and is thereby permanently incapacitated from earning his or her own living or is attending full-time a university or educ
ational institution r}{\insrsid7998081 ecognized by the Treasurer; and}{\insrsid1331878 
\par }{\insrsid7998081\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (b) Any other person proved to the satisfaction of the Treasurer to be a relation of the taxpayer by blood, marriag
e, or adoption (not being the wife or husband of the taxpayer); including a former wife of a taxpayer; and including also any child, not being a child, step-child or adopted child of the taxpayer who is supported by the taxpayer as a foster child and who 
otherwise satisfies the requirements of paragraph (a): Provided that: 
\par }\pard \ql \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid7998081 {\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (i) where the wife of a taxpayer is not living with him she shall be deemed to be a relative of the taxpayer for the purposes of this section; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (ii) a rebate under this section in resp
ect of the wife of a taxpayer shall be allowable only where the amount of it exceeds the amount of the rebate to which the taxpayer is entitled in respect of his wife under section 42 and shall be allowable in substitution for the last-mentioned rebate; 

\par 
\par (iii) for the purpose of this section the wife of a taxpayer shall be deemed to be living with him unless the Treasurer is satisfied that she is in fact separated and living separate and apart from him, whether pursuant to a decree, order, or judgment of 
any Court, or pursuant to an agreement for separation, or by reason of the desertion of one of the parties by t}{\insrsid7998081 he other of them, or otherwise.}{\insrsid1331878 
\par }{\insrsid7998081\charrsid14316353 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\b\insrsid1331878\charrsid7998081 46 [Repealed by 2/118/1987]}{\b\insrsid1331878 
\par }{\b\insrsid7998081\charrsid7998081 
\par }{\b\insrsid1331878\charrsid7998081 47 Special exemption for life insurance premiums and superannuation fund contributions 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 
(1) Every taxpayer, (other than an absentee,) who has effected an insurance on his own life for his own benefit or for the benefit of his wife or his children shall be entitled to a deduction by way of special exemption from his assessable income of t
he amount of premium paid in the income year in respect of that insurance. 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (2) [Repealed by 1999/241] 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (3) The deductions by way of special exemption provided for in this section shall not in any case exceed in the aggregate the sum of $800. 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (4) Notwi
thstanding subsection (1) a special exemption shall not be allowed under that subsection in respect of the premiums paid on any pure endowment policy, that is to say, a policy of life insurance which does not provide for the payment of a specified capital
 sum on the death of the assured. 
\par 
\par }{\b\insrsid1331878\charrsid7998081 47A Special exemption for primary produce income 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (1) Subject to subsection (2), the first $5,000 income earned by a taxpayerduring the income year that derives from the production of primary produce, or from the making 
of plaited baskets, trays, table-mats, grass skirts or any other plaited ware or handwork shall be exempt from taxation. 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (2) Cabinet may issue instructions as to the nature of receipts that shall be required to be produced in order to qualify for the exemption give under subsection (1). 
\par 
\par }{\b\insrsid1331878\charrsid7998081 47B Rebate for church donations 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (1) In the assessment of every taxpayer (other than an absentee) who during the income year makes cash
 donations to any Church situated in Niue and which in the opinion of the Treasurer is a recognized religious organization there shall be allowed as a rebate of income tax for that income year an amount equal to 20 cents for every complete dollar up to a 
maximum of $100 donated to any such church or religious organization. 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (2) For the purpose of this section all donations must be in cash and evidenced by a receipt. 
\par }{\b\insrsid1331878\charrsid7998081 
\par 48 Apportionment of special exemptions and rebates 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (1) Every person arriving in or depa
rting from Niue during any income year, shall be entitled to a deduction by way of special exemption from his assessable income, or to a rebate of income tax in his assessment for that income year, of \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7998081 {\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (a) An amount equal to the same proportion of every
 deduction by way of special exemption or rebate to which he would have been entitled under sections 45, 47A and 47B, as the proportion that the number of days during which the income is deemed to have been earned bears to the numbers of days in the incom
e year; and 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (b) Such allowance under sections 46 and 47 as the Treasurer may consider appropriate. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par (2) (a) For the purposes of this section an }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 absentee}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
 shall be considered to be entitled to the same special exemptions under sections 45, 47, 47A and 47B as if he were a taxpayer other than an absentee. 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7998081 {\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (b) Nothing in this subsection shall entitle an }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 absentee}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
 to the special exemptions or rebates provided under sections 45, 47, 47A and 47B in circumstances other than as provided in this section. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid7998081 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7998081 {\i\insrsid1331878\charrsid7998081 General Exemptions
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid7998081 
\par }{\b\insrsid1331878\charrsid7998081 49 Incomes wholly exempt from taxation 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (1) The following incomes shall be exempt from taxation \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7998081 {\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (a) The income, other than income received in trust, of a local authority, or of any public authority; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (b) Income derived from sinking funds in respect of any public debt or of the debt of any local authority; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (c) Income derived by any person from any pension or allowance granted by any Gov
ernment in respect of any war or in respect of any disability or disablement attributable to or aggravated by service in any naval, military, air, or police force; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (d) Dividends and other profits derived from shares or other rights of membership in companies other than companies which are exempt from income tax; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (e) Income derived by women in the form of payments in the nature of alimony or maintenance made to her by her husband or former husband out of income belonging to him; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (f) Income derived by the trustees of a superannuation fund; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (g) Income (not being income of the kind referred to in paragraph (h) derived by trustees in trust for charitable purposes, or derived by any society or institution established exclusively for such purposes and not c
arried on for private pecuniary profit; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (h) Income derived directly or indirectly from any business carried on by or on behalf of or for the benefit of trustees in trust for charitable purposes within Niue, or derived directly or indirectly from any busi
ness carried on by or on behalf of or for the benefit of any society or institution established exclusively for such purposes and not carried on for private pecuniary profits: Provided that if the aforesaid purposes are not limited to Niue the Treasurer m
ay apportion the income in such manner as he deems just and reasonable between such purposes within Niue and the like purposes out of Niue, and may allow to the trustees, society or institution a partial exemption accordingly; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (i) Income derived by any so
ciety or association, whether incorporated or not, which is, in the opinion of the Treasurer, established substantially or primarily for the purpose of promoting any amateur game or sport if that game or sport is conducted for the recreation or entertainm
ent of the general public, and if no part of the income or other fund of the society or association is used or available to be used for the private pecuniary profit of any proprietor, member or shareholder of it; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (j)\tab Income derived by any society or assoc
iation whether incorporated or not, which is, in the opinion of the Treasurer, established substantially or primarily for the purpose of advertising, beautifying or developing the island of Niue or any village or district therein so as to attract trade, t
o
urists, visitors, or population, or to create, increase, expand or develop amenities for the general public, if no part of the income or other funds of the society or association is used or is or may become available to be used for any other purpose, not 
being a charitable purpose; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (k) Income derived by any person from any maintenance or allowance provided for or paid to him in respect of his attendance at an educational institution in terms of a scholarship or bursary; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (l) Income derived by any person,
 in respect of any period of incapacity for work, from any sick pay or other allowance paid to him from any sick, accident or death benefit fund to which he was a contributor at the date of commencement of that period of incapacity; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (m) Income derived by
 any trustee in trust for any sickness, accident, or death benefit fund, not being income derived directly or indirectly from any business carried on by or on behalf of or for the benefit of that trustee; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (n) Income expressly exempted from income tax by any other Act to the extent of the exemption so provided; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (o) Moneys received by a wife from her husband or a husband from his wife; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (p) Income derived by any life insurance company in so far as that income is derived from life insurance premiums; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (q) Income and profits derived by any cooperative society registered under the Cooperative Societies Regulations 1953; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (r) Income derived from any bonds or securities issued exempt from tax by the Government or by}{\insrsid7998081  any local or public authority:
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7998081 {\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 Provided that the approval of the Government has been obtained for the issue of the bonds or other securities t}{\insrsid7998081 o be issued exempt from tax;}{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7998081 {\insrsid7998081\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (s) Income of the South Pacific Commission and the income in so far as it is derived from the funds of the South Pacific Commission of persons employed by the Commission; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (t) Income of the United Nations or of any specialised agency of the United Nations and the income in so far as it is derived from the funds of the United Nations or any such agency of persons employed by t
he United Nations or any such agency; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (u) Such allowances or class or classes of allowances as Cabinet may declare to be exempt from taxation either wholly or in part; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (v) Income derived by any person from any pension or benefit granted to him under the Pensions and Benefits Act 1991; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (w) Income drived by the Niue Bank; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (x) Income derived from a periodic payment by way of superannuation, pension, retiring allowance or annuity in respect of or in relation to past employment of that person or any pers
on of whom that person is or has been the wife, or husband, or a child or dependent. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par (2) For the purposes of this section }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 sickness, accident, or death benefit fund}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
 means any fund established for the benefit of the employees of any employer or of the me
mbers of any incorporated society or for the benefit of the widows and dependants of any deceased employees of any employer, or of any deceased members of any incorporated society, and approved for t}{\insrsid7998081 he time being by the Treasurer.}{
\insrsid1331878 
\par }{\insrsid7998081\charrsid14316353 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7998081 {\i\insrsid1331878\charrsid7998081 A}{\i\insrsid7998081\charrsid7998081 ssessable Income and Deductions
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid7998081 
\par }{\b\insrsid1331878\charrsid7998081 50 Exemptions in respect of industries contributing to economic development }{\b\insrsid1331878 
\par }{\b\insrsid7998081\charrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (1) Where any new industry or enterprise is established in Niue or where any industry or enterprise already existing in Niue is materially expanded, and where Cabine
t is satisfied that such establishment or expansion as the case may be will contribute substantially to the economic development of Niue, Cabinet may grant to the enterprise, or to the person or persons contributing to the establishment or expansion of th
at industry or enterprise such concessions in respect of taxation on the income derived whether directly or indirectly from that industry or enterprise }{\insrsid7998081 as may be specified by Cabinet.}{\insrsid1331878 
\par }{\insrsid7998081\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) Concessions granted by Cabinet under the authority of this section m
ay take the form of exemption of all or part of the income from taxation, reduction in the rates of taxation on all or part of the income, extension of the period during which losses may be carried forward, allowance of special deductions from assessable 
income, or may be in such other form as Cabinet considers desirable and appropriate to the particular application. 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (3) A grant made under this section shall specify the period (not exceeding 5 years) during which any concession is to apply, and the period as specified may be extended by Cabinet. 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (4) Any grant made under this section may be made upon or subject to such conditions as Cabinet thinks fit and may at any time be revoked by Cabinet if the taxpayer fails to comply with any such conditions. 
\par 
\par }{\b\insrsid1331878\charrsid7998081 51 Items included in assessable income 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 Without in any way limiting the meaning of the term, the assessable income of any person shall for the purposes of this Act be deemed to include, save so far as express provision is made in this Act to the contrary, al
l income derived from the following sources \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7998081 {\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (a) All profits or gains derived from any business (including any increase in the value of stock in hand at the time of the transfer or sale of the business, or on the reconstruction of a company); 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (b) All 
salaries, wages, or allowances (whether in cash or otherwise), including all sums received or receivable by way of bonus, gratuity, extra salary, or emolument of any kind, in respect of or in relation to the employment or service of the taxpayer: 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par Provide
d that where any bonus, gratuity, or retiring allowance (not being moneys paid to any director of a company pursuant to its articles of association) is paid in a lump sum in respect of the employment or service of the taxpayer on the occasion of his retir
ement from such employment or service only 5 per cent of that lump sum sh}{\insrsid7998081 all be deemed to be income; and
\par 
\par }{\insrsid1331878\charrsid14316353 Provided also that, }{\insrsid7998081 without limiting the meaning of }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 allowance}{\insrsid8010926\charrsid14316353 "}{
\insrsid1331878\charrsid14316353  as used in this paragraph the said term shall be deemed to include (in the case of a ta
xpayer who in any income year has been provided in respect of any office or position held by him with board or lodging, or the use of a house or quarters, or has been paid an allowance in lieu of being so provided with board or lodging or with the use of 
a house or quarters the value of such benefits, such value to be determined in case of dispute by the Treasurer, subject to the Treasurer\rquote s assessment under Part 4: }{\insrsid7998081 
\par 
\par }{\insrsid1331878\charrsid14316353 Provided also that the Treasurer may determine whether and to what extent any allowance in
 respect of or in relation to the employment or service of any person constitutes a reimbursement or expenditure exclusively incurred by him in the production of his assessable income, and the allowance shall to the extent so determined be exempt from inc
ome tax, and in such case the determination of the Treasurer shall be final and conclusive, save that the taxpayer may have a right of appeal under section 36 (2); }{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7998081 {\insrsid7998081\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (c) All profits or gains derived from the sale of other disposition of any real or personal
 property or any interest therein, if the business of the taxpayer comprises dealing in such property, or if the property was acquired for the purpose of selling or otherwise disposing of it, and all profits or gains derived from the carrying on or carryi
ng out of any undertaking or scheme entered into or devised for }{\insrsid7998081 the purpose of making a profit;}{\insrsid1331878 
\par }{\insrsid7998081\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (d) All rents, fines, premiums, or other revenues (including payments for or in respect of the goodwill of any business, or the benefit of any statutory licence
 or privilege) derived by the owner of land from any lease, licence, or easement affecting the land or from the grant of any right of taking the profits of it; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (e) All royalties or other like payments dependent upon production from or the use of any real or personal property, whether or not they are instalments of the purchase price of any property; 
\par 
\par (f) All interests, dividends, annuities and pensions: }{\insrsid7998081 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7998081 {\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 Provided that where any securities have been acquired by purchase or otherwise during the income yea
r, the Treasurer may, where he considers it equitable so to do, apportion between the transferor and the transferee any interest due or accruing due at the date of the transfer and not them paid; }{\insrsid1331878 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid7998081\charrsid14316353 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7998081 {\insrsid1331878\charrsid14316353 (g) Income derived from any other source whatsoever. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid7998081 
\par }{\b\insrsid1331878\charrsid7998081 52 Income from use or occupation of land 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (1) Without limiting section 51(c) the assessable income of any person shall, for the purposes of this Act, be deemed to include \endash  }{\insrsid1331878 
\par }{\insrsid7998081\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (a) All profits or gains derived from the use or occupation of any land; 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (b) All 
profits or gains derived in any income year from the extraction, removal, or sale of any minerals, or timber whether by the owner of the land from which they are obtained or by any other person, reduced by an amount equal to the cost of those minerals or 
of that timber. 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (2) For the purposes of subsection 1(b) }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 timber}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
 shall be deemed to include standing timber, and }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 sale}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
 shall be deemed to include any dispositions by way of a licence or easement, or the grant of any right of taking any profits or produce from land. 
\par 
\par }{\b\insrsid1331878\charrsid7998081 53 Income credited in account or otherwise dealt with 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 For the purposes of this Act every person shall be deemed to have derived income although it has not been actually paid to or received by him, or already become due or receivable, but ha
s been credited in account, or re-invested, or accumulated, or capitalised, or carried to any reserve, sinking or insurance fund, or otherwise dealt with in his interest or in his behalf. 
\par }{\insrsid7998081 
\par }{\b\insrsid1331878\charrsid7998081 54 Deductions for repair, maintenance and depreciation 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (1) (a) In calculating the assessable income derived by any person from any source no deduction shall be made in respect of any of the following sums or matters \endash 
 the repair of premises, or the repair, alteration, or supply of implements, utensils, or machinery used in the production of income, beyond the amount expended in any year for those purposes. 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7998081 {\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (b) Where depreciation of such premises, implements, utensils or machinery, whether caused by fair wear and tear or by the fact of such premises, implements, utensi
ls, or machinery becoming obsolete or useless, cannot be made good by repair, the Treasurer may allow such deductions as he thinks just up to but not exceeding the rates of depreciation as set out in Schedule 2 except that in the year in which any impleme
nts, utensils, or machinery are disposed of or discarded, the Treasurer may allow such further deductions as he thinks just. 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (c) Where the Treasurer has for any year of assessment allowed a deduction in respect of the depreciation of any premises, impleme
nts, utensils, or machinery, and the taxpayer at any time afterwards sells such premises, implements, utensils, or machinery at a price in excess of the amount to which the value of those assets has been reduced by such allowance, the Treasurer may make a
 
revised assessment for that or any subsequent year without allowing such deduction or without allowing such portion of it as he thinks fit, and may recover the additional amount of income tax accordingly. For the purpose of giving effect to this proviso t
he Treasurer may at any time alter any assessment, notwithstanding anything to the contrary in section 20. 
\par }{\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (d) Where the Treasurer is satisfied that any repairs or alterations of any plant, premises or machinery do not increase the capital value of the pl
ant, premises or machinery, or that the repairs or alterations increase that value by an amount less than the cost of the repairs or alterations, he may allow such deductions as he thinks just. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (2) For the purposes of subsection (1)(c) \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid6059002 {\insrsid7998081 
\par }{\insrsid1331878\charrsid14316353 (a) Where any 
asset has been sold together with other assets of a business, the part of the consideration attributable to that asset shall be determined by the Treasurer, and the part of the consideration so determined shall be deemed to be the price at which that asse
t was sold by the vendor }{\insrsid9720973 and purchased by the purchaser;}{\insrsid1331878 
\par }{\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (b) Where any property is sold, distributed or otherwise disposed of without consideration or for a consideration which, in the opinion of the Treasurer, is less than
 the market price for the true value of the property on the day it was sold, distributed or otherwise disposed of, that property shall be deemed to have been sold at and to have realised such market price or, if there is no market price, shall be deemed t
o have been sold at and to have realised such price as the Treasurer determines. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par (3) It shall be ground for an objection to an assessment of income tax under Part 4 that any determination of the Treasurer made for the purpose of subsection (2) is erroneous in fact. }{\insrsid1331878 
\par }{\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 
(4) Without limiting the discretion of the Treasurer under subsection (1), it is hereby declared that he has power to refuse in whole or in part to allow any deduction under that subsection in any case where he is not satisfied that complete a
nd satisfactory accounts have been kept by or on behalf of the taxpayer and that sufficient depreciation has been provided for in the taxpayer\rquote s accounts. 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (5) Sections 58, 61, 62 and 66(3) shall have effect notwithstanding anything to the contrary in this section and sections 56 and 57. 
\par 
\par }{\b\insrsid1331878\charrsid9720973 55 Deductions in respect of buildings on Niuean leaseholds 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (1) The Treasurer, in calculating the assessable income derived by any taxpayer during any income year, may allow such deductions as he thinks fit in respect of any sum expanded by the taxpayer \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9720973 {\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (a) In acquiring or erecting any building on any Niuean freehold land which the taxpayer holds on lease; or 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (b) In purchasing the unexpired period of any lease of Niuean freehold land. }{\insrsid9720973 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (2) (a) In ascertaining the 
amount that may be deducted under this section in respect of any income year, the amount expended by the taxpayer in respect of the acquisition or erection of the building or in respect of the purchase of the lease shall be apportioned by the Treasurer ov
e
r the unexpired period of the lease (including any period in respect of which a right of renewal exists) calculated from the date of the acquisition or erection or purchase as the case may be and the amount deducted in respect of any income year shall not
 in any case exceed the amount apportioned to that year. 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9720973 {\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (b) In ascertaining the amount to be deducted the Treasurer shall take into account the amount by which the value of any building has already been reduced by the allowance of depreciation under the 
provisions of corresponding New Zealand legislation relating to the payment of income tax. 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (c) Where the unexpired portion of a lease is sold to any company over which the vendor has control as defined by section 75 or to any partnership over which the v
endor has control the amount of the annual deductions shall be limited to the amount by which the vendor would have been entitled had the sale not taken place. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (3) Where the Treasurer has, for any year of assessment, allowed a deduction under this sectio
n and the taxpayer at any time afterwards sells the unexpired period of the lease, the Treasurer may make a revised assessment in respect of that year of assessment without allowing that deduction or without allowing such portion of it as he thinks fit, a
nd may recover the additional amount of income tax accordingly. 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (4) For the purpose of giving effect to subsection (3) the Treasurer may at any time alter any assessment, notwithstanding section 20. 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (5) For the purposes of this section, where the unexpi
red period of the lease has been sold together with other assets of a business the consideration attributable to the sale of the lease and of any buildings erected on the demised land shall be determined by the Treasurer, and the part of the consideration
 so determined shall be deemed to be the price at which the lease and buildings were sold by the vendor and purchased by the purchaser. 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (6) A taxpayer to whom this section applies may elect whether he will claim a deduction hereunder or will claim a deduc
tion for depreciation under section 54, but any deduction made under this section shall be in substitution for any deduction for depreciation which may be allowable under section 54. 
\par 
\par }{\b\insrsid9720973 56. \tab }{\b\insrsid1331878\charrsid9720973 Other deductions not permitted from assessable income 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 In calculating the assessable income derived by any person from any source, no deduction except as expressly provided in this Act shall be made in respect of any of the following sums or matters \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9720973 {\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (a) Investments, expenditure, loss, or withdrawal of capital; money
 used or intended to be used as capital; money used in the improvement of premises occupied; interest which might have been made on such capital or money if laid out at interest; 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (b) Bad debts, except debts which are proved to the satisfaction of the Tre
asurer to be in fact bad and to have been actually written off as bad debts by the tax payer in the income year; Provided that all amounts at any time received on account of any such bad debt shall be credited as income in the year in which they are recei
ved, and shall be subject to tax accordingly: 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 Provided further that if in the opinion of the Treasurer the amount of debts written off as bad in any income year is excessive, he may, notwithstanding section 20, reopen the assessments made in any previous 
years in which he considers that the debts had in fact become bad; 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9720973 {\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (c) Any expenditure or loss recoverable under any insurance or contract of indemnity; 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (d) Payments of any kind made by a husband to his wife or by a wife to her husband; 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (e) Rent of a
ny dwelling house or domestic offices, save that, so far as such dwelling house or offices are used in the production of the assessable income, the Treasurer may allow a deduction of such proportion of the rent as he may think just and reasonable; 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (f) Income tax; 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (g) Interest, except so far as the Treasurer is satisfied that it is payable on capital employed in the production of the assessable income. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par }{\b\insrsid1331878\charrsid9720973 57 Deduction of expenditure or loss from income }{\b\insrsid1331878 
\par }{\b\insrsid9720973\charrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (1) (a) In calculating the assessable inc
ome of any person deriving such income from one source only, any expenditure or loss exclusively incurred in the production of the assessable income for any income year may except as expressly provided in this Act be deducted from the tot}{
\insrsid9720973 al income derived for that Act.}{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9720973 {\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 
(b) In calculating the assessable income of any person deriving such income from 2 or more sources, any expenditure or loss exclusively incurred in the production of assessable income for any income year may except as expressly provided in t
his Act be deducted from the total income derived by the taxpayer for that year from all such sources as aforesaid. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (2) In calculating the non-assessable income of any person any expenditure or loss exclusively incurred in the production of the non-asses
sable income for any income year may be deducted from such income derived for that year. Any such expenditure or loss deductible under this subsection shall be determined in the same manner as if the non-assessable income was assessable. 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (3) Except as expressly provided in this Act no deduction shall be made in respect of any expenditure or loss of any kind for the purpose of calculating the assessable income of any taxpayer. 
\par 
\par }{\b\insrsid1331878\charrsid9720973 58 Losses incurred may be set off against future profits 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (1) For the purpose of this section any loss incurred by a taxpayer shall be ascertained under this Act for the calculation of assessable income. 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (2) (a) Any taxpayer who satisfies the Treasurer that he has in any year incurred a loss shall be entitled to claim that such l
oss be carried forward, and, so far as may be, deducted from or set off against his income for the 6 years succeeding the year in which the loss was incurred. 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9720973 {\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (b) No claim to a deduction or set-off will be allowed under this section in respect of any los
s which has been deducted from or set-off against the assessable income of the taxpayer under the provisions of the corresponding New Zealand legislation relating to income tax. 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (c) Any relief under this section shall be given so far as possible from the first succeeding assessment, and so far as it cannot then be given, shall be given from the next succeeding assessment, and so on. 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (d) In no case shall a loss of assessable income be set off against non}{\insrsid8010926\charrsid14316353 -}{\insrsid1331878\charrsid14316353 assessable income nor shall a loss of non-assessab
le income be set off against assessable income. 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (e)\tab (i) Where, if a profit has been made from the transaction in which the loss was incurred, the amount of the profit would have been assessable or non-assessable income as the case may be, no relief shall
 be given under this section in respect of that loss. 
\par }\pard \ql \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid9720973 {\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (ii) Where, if a profit had been made as aforesaid, the amount of the profit would have been assessable or non-assessable income, the amount of the loss carried forward to any year shall 
be deducted from or set off against the taxpayer\rquote s assessable or non-assessable income, as the case may be, for that year so far as that income extends. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 
(3) (a) Notwithstanding subsections (1) and (2) if in any year of assessment any taxpayer, being a company, claims to carry forward any loss made by it in any former income year, the claim shall not be allowed unless the Treasurer is satisfied that the sh
a
reholders of the company on the balance date of the company for the year to which the loss claimed is to be carried forward were substantially the same as the shareholders of the company on the balance date of the company for the year in which the loss wa
s incurred. 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9720973 {\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 
(b) For the purposes of this subsection the shareholders of a company at any date shall not be deemed to be substantially the same as the shareholders on any other date unless, on both such dates, not less than two-thirds in nominal value of t
he allotted shares in such company were held by or on behalf of the same persons. 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (c) For the purposes of this subsection shares in a company held by or on behalf of another company shall be deemed to be held by the shareholders of such last mentioned co
mpany and shares held by or on behalf of the trustee of the estate of a deceased shareholder, or by or on behalf of the persons entitled to those shares as beneficiaries under the will or intestacy of a deceased shareholder, shall be deemed to be held by 
that deceased shareholder. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par }{\b\insrsid1331878\charrsid9720973 59 Amounts remitted to be taken into account in computing income 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (1) Where the amount of any expenditure or loss incurred by a taxpayer has been taken into account in calculating his assessable income for any income year, and 
subsequently the liability of the taxpayer in respect of that amount is remitted in whole or in part, the assessable income derived by the taxpayer during that year shall be deemed to be increased by the amount so remitted, and the taxpayer shall be asses
sable and liable for income tax accordingly. 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (2) Where the amount of any expenditure or loss incurred by a taxpayer has been taken into account in calculating for the purposes of section 58 the amount of any loss incurred by him in any income year, and su
bsequently the liability of the taxpayer in respect of that amount has been remitted in whole or in part, the amount of the loss that may be carried forward under section 58 shall be deemed to be reduced by the amount so remitted. 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (3) For the purposes of
 this section a liability in respect of any expenditure or loss shall be deemed to have been remitted to the extent to which the taxpayer has been discharged from that liability without fully adequate consideration in money or money\rquote s worth. 

\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (4) For the purposes of giving effect to this section, the Treasurer may at any time alter any assessment, notwithstanding section 20. 
\par 
\par }{\b\insrsid1331878\charrsid9720973 60 Apportionment of income received in anticipation 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (1) When income is derived by any person in any year by way of fines, premium
s, or payment for goodwill on the grant of a lease, or in any other like manner by way of anticipation, the Treasurer may at the request of that person during the next succeeding year, apportion that income between the income year and any number of subseq
uent years not exceeding 5, and the part so apportioned to each of those years shall be deemed to have been derived in that year, and shall be assessa}{\insrsid9720973 ble for income tax accordingly.}{\insrsid1331878 
\par }{\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) Any such apportionment may be at any time cancelled by the Treasurer, 
and thereupon the income so apportioned or the part of it on which income tax has not yet been paid shall become assessable for income tax as if derived during the year preceding that in which the apportionment was so cancelled. 
\par 
\par }{\b\insrsid1331878\charrsid9720973 61 Expenditure incurred in bor}{\b\insrsid9720973\charrsid9720973 rowing money or obtaining lease}{\b\insrsid1331878\charrsid9720973 
\par }{\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 The Treasurer may, in calculating the assessable income of any taxpayer, allow such deduction as he thinks fit in respect of expenditure incurred by the taxpayer during the income year for the preparation, stamping, an
d registration of any lease of property used in the production of his assessable income, or of any renewal of such lease, or in borrowing of money employed by the taxpayer as capital in the p}{\insrsid9720973 roduction of assessable income.}{
\insrsid1331878 
\par }{\insrsid9720973\charrsid14316353 
\par }{\b\insrsid1331878\charrsid9720973 62 Deduction in respect of premium paid on account of leased machinery 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (1) The Treasurer may, in calculating the assessable income of any taxpayer, allow such deduction as he thinks fit i
n respect of any premium, fine, or foregift, or any consideration in the nature of a premium, fine, or foregift, paid by the taxpayer in respect of the lease of any machinery used by him in the production of income, or in respect of the renewal of any suc
h lease, or in respect of the assignment}{\insrsid9720973  of transfer of any such lease.}{\insrsid1331878 
\par }{\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) In ascertaining the amount that may be deducted in any year under this section the total amount paid by the taxpayer as aforesaid shall be apportioned by the Treasurer over the per
iod of the lease unexpired at the date of payment, and the amount deducted for any year shall not in any case exceed the amount apportioned to that year. 
\par 
\par }{\b\insrsid1331878\charrsid9720973 63 Income derived from disp}{\b\insrsid9720973\charrsid9720973 osal of trading stock}{\b\insrsid1331878\charrsid9720973 
\par }{\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (1) Where any trading stock is sold together with 
other assets of a business the part of the consideration attributable to the trading stock shall, for the purposes of this Act, be determined by the Treasurer, and the part of the consideration so determined shall be deemed to be the price paid for the }{
\insrsid9720973 trading stock by the purchaser.}{\insrsid1331878 
\par }{\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 
(2) For the purpose of this section any trading stock which has been disposed of otherwise than by sale shall be deemed to have been sold, and any trading stock so disposed of and any trading stock which has been sold for a co
nsideration other than cash shall be deemed to have realised the market price of the day on which it was so disposed of or sold, but, where there is no market price, trading stock shall be deemed to have realised such pri}{\insrsid9720973 
ce as the Treasurer determines.}{\insrsid1331878 
\par }{\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (3) For the purposes of this section }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 trading stock}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
 includes anything produced or manufactured and anything acquired or purchased for purposes of manufacture, sale or exchange; and also includes any other real or personal property sold or disposed of by the
 taxpayer where the business of the taxpayer comprises dealing in such property or the property was acquired by him for the purpose of sale or other disposal; and also includes livest}{\insrsid9720973 ock.}{\insrsid1331878 
\par }{\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (4) It shall be grounds for objection to an assessment of income tax under Part 4 that any determination of the Treasurer made for the purpose of this section is erroneous in fact. 
\par }{\b\insrsid1331878\charrsid12990473 
\par }{\b\insrsid12990473\charrsid12990473 64. }{\b\insrsid1331878\charrsid12990473 Valuation of tra}{\b\insrsid9720973\charrsid12990473 ding stock, including livestock}{\b\insrsid1331878\charrsid12990473 
\par }{\b\insrsid9720973\charrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (1) For the purposes of this Act }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 trading stock}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
 includes anything produced or manufactured, and anything acquired or purchased for purpose of manufacture, sale or exchange and also includes lives}{\insrsid9720973 tock but does not include land.}{\insrsid1331878 
\par }{\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) Where any taxpayer owns or carries on any business the value of his trading stock at the beginning and at the end of every income year shall be taken into account in ascertaining whether or not he has derived asse}{
\insrsid9720973 ssable income during that year.}{\insrsid1331878 
\par }{\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (3) (a) The value of the trading stock of any taxpayer to be taken into account at the beginning of any income year shall be its value as at the end of }{\insrsid9720973 the last preceding income year.}{\insrsid1331878 

\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12990473 {\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (b) Where the taxpayer\rquote s business is commenced and his trading stock is acquired during the income year the value of the trading stock as at the beginning of the income year shall be deemed to be an }{
\insrsid9720973 amount equal to its cost price.}{\insrsid1331878 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (4) The value of the trading stock of any taxpayer to be taken into account, at the end of any income year shall be, at the option of the taxpayer, its cost price, its market selling value, or the pri}{\insrsid9720973 
ce at which it can be replaced.}{\insrsid1331878 
\par }{\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (5) Where the value of the trading stock of any taxpayer at the beginning of any income year exceeds the value of his trading stock at the end of that year the amount of the excess shall be allowed a
s a deduction in computing the assessable income}{\insrsid9720973  of the taxpayer for that year.}{\insrsid1331878 
\par }{\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (6) Where the value of the trading stock of any taxpayer at the beginning of any income year exceeds the value of his trading
 stock at the end of that year the amount of the excess shall be allowed as a deduction in computing the assessable income}{\insrsid9720973  of the taxpayer for that year.}{\insrsid1331878 
\par }{\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (7) Where in any income year the whole or any part of the assets of a business owned or carried on by
 any taxpayer is sold or otherwise disposed of (whether by way of exchange, or gift, or distribution in terms of a will, or on an intestacy, or otherwise howsoever, and whether or not in the ordinary course of the business of the taxpayer or for the purpo
s
e of putting an end to that business or any part of it), and the assets sold or otherwise disposed of consist of or include any trading stock the consideration received or receivable for the trading stock or (if any case where section 62 or 64 applies) th
e price which under that section the trading stock is deemed to have realised shall be taken into account in computing the taxpayer\rquote 
s assessable income for that year or for any subsequent income year, be deemed to have purchased it at the amount of that consideration or price.}{\insrsid1331878 
\par }{\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 
(8) Subject to sections 62 and 64, the price specified in any contract of sale or arrangement as the price at which any trading stock is sold or otherwise disposed of as aforesaid shall be deemed for the purposes of this section to be
 the consideration received or re}{\insrsid9720973 ceivable for the trading stock.}{\insrsid1331878 
\par }{\insrsid9720973\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (9) Notwithstanding subsections (1) to (8) the value of trading stock on hand at the beginning of the first income year to which the provisions of this Act are applicable shall be deemed to 
be an amount equal to its cost price. 
\par 
\par }{\b\insrsid1331878\charrsid12990473 65 Sale of trading stock for inadequate consideration 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (1) Where any trading stock is sold or otherwise disposed of without consideration in money or money\rquote s worth or for a consideration that is less than each of \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12990473 {\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (i) the cost price of the trading stock; and 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (ii) the market price on the day of the sale or other disposition or where there is no market price, such price as the Treasurer determines (referred to below as }{\insrsid8010926\charrsid14316353 "}{
\insrsid1331878\charrsid14316353 the market price}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 ), 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par the following provisions shall apply, namely \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12990473 {\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (a) The trading stock shall be deemed for the purposes of this Act to have been sold at and to have realised the cost price or the market price, whichever is the lower; 
\par }{\insrsid9720973 
\par }{\insrsid1331878\charrsid14316353 (b) The price which under this section the trading stock is deemed to have realised shall be taken into account in calculating the assessable income of the person selling or otherwise }{\insrsid12990473 
disposing of the trading stock;}{\insrsid1331878 
\par }{\insrsid12990473\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (c) The person acquiring the trading stock shall, for the purpose of calculating his assessable i
ncome, be deemed to have purchased the trading stock at the price which under this section the trading stock is deemed to have realised. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par (2) It shall be grounds for objection to an assessment of income tax that any determination of the Treasurer made for the purposes of thi}{\insrsid12990473 s section is erroneous in fact.}{\insrsid1331878 
\par }{\insrsid12990473\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (3) For the purposes of this section }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 trading stock}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
 includes anything produced or manufactured, and anything acquired or purchased for purposes of manufacture, sale or exchange, and also includes livest
ock and also includes any other real or personal property where the business of the person by whom it is sold or disposed or comprises dealing in such property or the property was acquired by him for the purpose of sale or other disposal. 
\par 
\par }{\b\insrsid1331878\charrsid12990473 66 Assessment and deduction of patent rights and ex}{\b\insrsid12990473\charrsid12990473 penses, and trade mark renewals}{\b\insrsid1331878\charrsid12990473 
\par }{\insrsid12990473\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (1) For the purposes of this section }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 patent rights}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
 means the right to do or authorise the doing of anything which would, but for that right, }{\insrsid12990473 be an infringement of a patent.}{\insrsid1331878 
\par }{\insrsid12990473\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 
(2) Where any taxpayer sells any patent rights, any sum received by him or owing to him in respect of the sale or such part thereof as the Treasurer considers just and reasonable shall be deemed to be assessable income and shall be assessed for income 
tax in such manner }{\insrsid12990473 as the Treasurer determines.}{\insrsid1331878 
\par }{\insrsid12990473\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (3) The Treasurer, in calculating the assessable income
 derived by any taxpayer during any income year, may allow such deduction as he thinks fit in respect of any sum expended by the taxpayer on the purchase of any patent rights or any expenditure incurred by him in the grant, maintenance or extension of a p
atent or in the renewal of any registration of any trade mark or trade name used by him in the production of his assessable income for that year. 
\par 
\par }{\b\insrsid1331878\charrsid12990473 67 Deduction for scienti}{\b\insrsid12990473\charrsid12990473 fic research}{\b\insrsid1331878\charrsid12990473 
\par }{\insrsid12990473\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 In calculating the assessable income derived by any taxpayer during any
 income year, the Treasurer may allow such deduction as he thinks fit in respect of any expenditure incurred by the taxpayer during that year in connection with scientific research directly relating to the trade or business carried on by the taxpayer, exc
ept so far as the expenditure relates to an asset in respect of which a deduction for depreciation is}{\insrsid12990473  allowable under section 54(1).}{\insrsid1331878 
\par }{\insrsid12990473\charrsid14316353 
\par }{\b\insrsid1331878\charrsid12990473 68 Deduction of testamentary annuities}{\b\insrsid12990473\charrsid12990473  charged on property}{\b\insrsid1331878\charrsid12990473 
\par }{\insrsid12990473\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (1) (a) Notwithstanding anything to the contrary contained else
where in this Act, where property has been devised or bequeathed by will subject to the payment of an annuity or has been made subject to the payment of an annuity by a deed of family arrangement, and that property or any property substituted therefor has
 
been transferred to a beneficiary and is charged with payment of the annuity or any part thereof, the amount paid in any income year on account of that annuity by the owner of that property or substituted property shall be allowed as a deduction in calcul
ating the income derived by the owner from that property or substituted property in that income year}{\insrsid12990473  so far as that income extends.}{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12990473 {\insrsid12990473\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (b) No deduction shall be allowed under this section where the owner for the time being of the property or substituted prope
rty (not being a beneficiary) is a person who has acquired the same by purchase subject to the condition that he assumes the liability for the whole or any part of the annuity charged thereon. 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (c) To the extent that an annuity payable by the owner of the
 property or substituted property under a deed of family arrangement represents, in the opinion of the Treasurer, consideration for the purchase of the property or substituted property by the owner, the annuity shall not be allowed as a deduction under th
is section. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par (2) In this section }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 beneficiary}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
, in relation to any property, means a person to whom that property has been devised or bequeathed by will, or a person who is entitled, pursuant to a provision in a will, to purchase, subject to payment of an 
annuity, that property, being property that forms part of the estate of the testator; and includes a person who is entitled to the property pursuant to a deed of family arrangement. 
\par }{\insrsid12990473 
\par }{\b\insrsid1331878\charrsid12990473 69 Contributions to employees\rquote  superannuation fund 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (1) (a) In calculat
ing the taxable income of any employer the Treasurer may allow a deduction of any amount set aside or paid by the employer as or to a fund to provide individual personal benefits, pensions, or retiring allowances to employees of that employer. 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12990473 {\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (b) A dedu
ction shall not be allowed under this section unless the Treasurer is satisfied that the fund has been established or the payment made in such a manner that the rights of the employees to receive the benefits, pensions or retiring allowances have been ful
ly secured. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (2) The Treasurer shall have a discretion as to whether or not a deduction should be allowed under subsection (1) of the whole or any part of any amount set aside or paid as mentioned in that subsection. 
\par }{\insrsid12990473 
\par }{\b\insrsid1331878\charrsid12990473 70 Treasurer may make arrangements, for first three income years 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 It is hereby declared that subject to this Act the Treasurer may in respect of the first income years of any person to whom this Act becomes applicable, make such arrangements, compromises,
 or calculations as he sees fit, in the assessment of income derived by that person during those years, and may make such assessments of income tax as he sees fit to give effect to such arrangements, compromises or calculations. 
\par }{\insrsid12990473 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12990473 {\i\insrsid1331878\charrsid12990473 Provisions relating to Companies and Associations
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid12990473 
\par }{\b\insrsid1331878\charrsid12990473 71 Profits of mutual associations in respect of transactions with members 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (1) Where an association enters into transactions with its members, or with its members and others, any profit or surplus arising from those transactions 
which would be included in the profits or gains of the association if the transactions were not of a mutual character shall be deemed to be profits or gains arising from those transactions and to be assessable income of the association except that, in com
puting the assessable income of the association the Treasurer shall allow as expenses any sums which \endash  }{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12990473 {\insrsid12990473\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (a) Represent a discount, rebate, dividend, or bonus granted or paid by the association to members or other persons in respect of amounts paid or payabl
e by or to them on account of their transactions with the association, being transactions which are taken into account in computing the assessable income; and 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (b) Are calculated by reference to the said amounts or to the magnitude of the said transactions and not by reference to any share or interest in the capital of the association. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (2) Where any discount, rebate, dividend, or bonus is granted or paid to any person by an association, it shall form part of the assessable income of that person if the tr
ansaction from which it arises is of such a nature that any payment in respect of it by that person to the association would be allowed as a deduction in computing the assessable income of that person. 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (3) For the purpose of this section, a discount, reb
ate, dividend or bonus shall be deemed to have been granted to or paid to a person when it has been credited in account or otherwise dealt with in his interest or on his behalf. 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (4) In this section }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 association}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353  includes any body or association of person
s, whether incorporated or not, other than those mentioned in section 49(1)(q). 
\par 
\par }{\b\insrsid1331878\charrsid12990473 72 Overseas insurance companies other than life insurance companies 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (1) For the purpose of this Act the assessable income of an overseas insurance company shall include the amount of gross premiums derived by the company in respect of business (other than life assuranc}{\insrsid12990473 
e business) transacted in Niue.}{\insrsid1331878 
\par }{\insrsid12990473\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) Income tax on the assessable income of an overseas insurance company determined in accordance with subsection (1), shall be assessed at the rate as set out in Schedule 1. 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (3) }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 Overseas insurance company}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
 for the purposes of this section means a company mainly carrying on the business of insurance or guarantee against loss, damage or risk of any kind whatever whose main place of business is situated outside Niue. 
\par 
\par }{\b\insrsid1331878\charrsid12990473 73 Companies with substantially the same shareholders or under the same control 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (1) If the Treasurer is satisfied with respect to 2 or more companie
s consisting substantially of the same shareholders or under control of the same persons, that the separate constitution or the separate continuance of those companies is not exclusively for the purpose of more effectively carrying out their objects but i
s
 wholly or partly for the purpose of reducing their taxation, the Treasurer may, for the purposes of income tax, treat those companies as if they were a single company, and in any such case those companies shall be jointly assessed and jointly and several
ly liable with such right of contribution or indemnity}{\insrsid12990473  between themselves as is just.}{\insrsid1331878 
\par }{\insrsid12990473\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) Section 75(2) and (3) shall be deemed to be a}{\insrsid12990473 lso applicable to this section.}{\insrsid1331878 
\par }{\insrsid12990473 
\par }{\b\insrsid1331878\charrsid12990473 74 Liability of new companies for tax payable by former companies with substantially the same shareholders or under the same control 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (1) In this section \endash  }{\insrsid12990473 
\par 
\par }{\b\insrsid8010926\charrsid12990473 "}{\b\insrsid1331878\charrsid12990473 company}{\b\insrsid8010926\charrsid12990473 "}{\insrsid1331878\charrsid14316353  means a Niue company or an overseas company }{\insrsid12990473 within the meaning of this Act;}{
\insrsid1331878 
\par }{\insrsid12990473\charrsid14316353 
\par }{\b\insrsid8010926\charrsid12990473 "}{\b\insrsid1331878\charrsid12990473 new company}{\b\insrsid8010926\charrsid12990473 "}{\insrsid1331878\charrsid14316353 
 means a company carrying on business in Niue and consisting substantially of the same shareholders as an original company or being under the control of the same }{\insrsid12990473 persons as an original company;}{\insrsid1331878 
\par }{\insrsid12990473\charrsid14316353 
\par }{\b\insrsid8010926\charrsid12990473 "}{\b\insrsid1331878\charrsid12990473 original company}{\b\insrsid8010926\charrsid12990473 "}{\insrsid1331878\charrsid14316353  means a company which having at any tim
e carried on business in Niue has, ceased to carry on business in Niue, and includes any such company t}{\insrsid12990473 hat has been wound up.}{\insrsid1331878 
\par }{\insrsid12990473\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) For the purposes of this section, a new company shall be deemed to consist substantially of the same shareholders as an origi
nal company if not less than one half of the paid up capital of the new company is held by or on behalf of shareholders in the original company. Shares in one company held by or on behalf of another company shall for the purposes of this subsection be dee
med to be held by the shareholders in the last mentioned company. 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (3) Where an original company within the meaning of this section has been wound up its shareholders and directors, as on the commencement of its winding up, shall respectively be deemed to 
be the shareholders and the persons having the control of the company for the purposes of this section. 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (4) Where an original company as hereinbefore defined was, when it ceased to carry on business in Niue liable under this Act for any income tax or was
 liable to be assessed for any such tax, and such tax has not been paid, the new company shall, for the purposes of this Act, be deemed to be the agent of the original company and shall be liable for all tax payable by the original company. It shall also 
be liable for all tax for which the original company would have been liable if it had continued to carry on business in Niue. 
\par 
\par }{\b\insrsid1331878\charrsid12990473 75 Defining when a company is under the control of any persons 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (1) For the purposes of this Act except where otherwise expressly provided a company shall be deemed to be under the control of the person \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12990473 {\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (a) By whom more than one half of the shares, or more than one half of the nominal capital, or more than one half of the paid up capital, or more than one half of the voting power is held, or; 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (b) Who have by any other means whatsoever control of the company; or 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (c) Who by reason of the shareholding at the end of any income year would be entitled to more than one half of the profits for that year if those profits were distributed by way of dividend at the end of that year. 

\par }{\insrsid12990473 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 (2) For the purposes of this
 Act, 2 companies shall be deemed to consist substantially of the same shareholders if not less than one half of the paid up capital of each of them is held by shareholders in the other or if not less than one half in nominal value of the allotted shares 
in each of them is held by shareholders in the other. Shares in one company held by another company shall for this purpose be deemed to be held by the shareholders in the last mentioned company. 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (3) Where a nominee of any person holds any shares, nominal 
capital, paid up capital, or voting power in a company, or has by any other means whatsoever any power of control in a company, or is entitled to a share of profits distributed by a company, then for the purposes of this section those shared or that capit
al or that voting power or that power of control or that title to profits, as the case may be, shall be deemed to be held by that person, and in every such case that person and his nominee or that person and all his nominees sh}{\insrsid12990473 
all be deemed to be one person.}{\insrsid1331878 
\par }{\insrsid12990473\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (4) In this section \endash  }{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5525241 {\insrsid12990473\charrsid14316353 
\par }{\b\insrsid8010926\charrsid12990473 "}{\b\insrsid1331878\charrsid12990473 nominee}{\b\insrsid8010926\charrsid12990473 "}{\insrsid1331878\charrsid14316353 
, in relation to any person, means any other person who may be required to exercise his voting power in relation to any company in accordance with the direction of that person, or who holds shares or debentures directly 
or indirectly on behalf of that person; and includes the husband or wife of that person and any relatives of that person b}{\insrsid12990473 y blood, marriage, or adoption;}{\insrsid1331878 
\par }{\insrsid12990473\charrsid14316353 
\par }{\b\insrsid8010926\charrsid12990473 "}{\b\insrsid1331878\charrsid12990473 person}{\b\insrsid8010926\charrsid12990473 "}{\insrsid1331878\charrsid14316353  includes a company a}{\insrsid12990473 nd a local or public authority.}{\insrsid1331878 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid12990473\charrsid14316353 
\par }{\b\insrsid1331878\charrsid12990473 76 Floating rate of interest on debentures 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 
(1) Where in any debenture issued by a company the rate of interest payable is not specifically determined, but is determinable from time to time by reference to the dividend payable by the company or otherwise howsoever, the interest paid on the deb
enture shall be considered part of the assessable income of the company and not of the debenture holder. 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (2) Section 100 shall not apply with respect to any such debenture or to the interest paid or payable thereunder. 
\par 
\par }{\b\insrsid1331878\charrsid12990473 77 Interest on debentures issued in substitution for shares 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (1) For the purposes of this section \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12990473 {\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (a) }{\b\insrsid8010926\charrsid12990473 "}{\b\insrsid1331878\charrsid12990473 The amount of the debenture}{\b\insrsid8010926\charrsid12990473 "}{\insrsid1331878\charrsid14316353 
 means, in respect of any debenture, the principal sum expressed to be secured by or owing under that debenture; 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (b) }{\b\insrsid8010926\charrsid12990473 "}{\b\insrsid1331878\charrsid12990473 Shareholder}{\b\insrsid8010926\charrsid12990473 "}{\insrsid1331878\charrsid14316353 
 includes, in respect of any company, a person by whom or on whose behalf shares in the company have at any time been held. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par (2) Where a company has issued debentures to its shareholders or to any class of its shareholders, and the amount of the debenture
 or debentures issued to each shareholder of the company or of that class has been determined by reference to the number or to the nominal value or to the paid up value of, or by reference otherwise howsoever to the shares in that company or in any other 
c
ompany (whether or not that other company is being or has been wound up) that were held by or on behalf of the shareholder at the time the debentures were issued or at any earlier time, the interest paid by the company on the debentures so issued shall be
 computed as part of the assessable income of the company a}{\insrsid12990473 nd not of the debenture holder.}{\insrsid1331878 
\par }{\insrsid12990473\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (3) The provisions of section 76 and of any other enactment shall apply with respect to all debentures to which subsection (2) applies and to the interest payable th
ereunder, in the same manner as if those debentures and that interest were debentures and interest of the kinds referred to in section 76. 
\par 
\par }{\b\insrsid1331878\charrsid12990473 78 Payment of excessive remuneration or share of profits to relatives in certain cases 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (1) Where \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11751267 {\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (a) Any taxpayer carries on any business or undertaking and employs or engages any relatives of a director or shareholder of the company to perform services in connection with that business or undertaking; or 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (b) Any taxpayer carries on business in partnership with any person, whether or not any other person is a member of the partnership, and \endash  
\par }{\insrsid12990473 
\par }\pard \ql \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid11751267 {\insrsid1331878\charrsid14316353 
(i) any relative of the taxpayer is employed or engaged by the partnership to perform services in connection with the business; or 
\par }{\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (ii) where one of the partners is a company, any relative of a director or shareholder of the company is employed or engaged by the partnership to perform services in connection with the business; or 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11751267 {\insrsid12990473 
\par }{\insrsid1331878\charrsid14316353 (c) Any taxpayer carries on business in partnership with any relative or with any company a d
irector or shareholder of which is a relative of the taxpayer or, being a company, carries on business in partnership with any relative of a director or shareholder of the company whether or not any other person is a member of the partnership \endash  

\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par and the T
reasurer is of the opinion that the remuneration, salary, share of profits or other income payable to or for the benefit of that relative or company under the contract of employment or engagement or the terms of the partnership exceeds such an amount as i
s
 reasonable having regard to the nature and extent of the services rendered, the value of the contributions made by the respective partners by way of services or capital or otherwise, and any other relevant matters, the Treasurer may for the purposes of t
h
is Act allocate the total profits or income of the business or undertaking before deduction of any amount payable to that relative or company between the parties to the contract or the partners or any of them in such shares and proportions as he considers
 reasonable and the amounts so allocated shall be deemed to be income derived by the person to whom those amounts are so al}{\insrsid14512352 located and by no other person.}{\insrsid1331878 
\par }{\insrsid14512352\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) Where any sum paid or credited by a company, being or purporting to be remuneration for services 
rendered by any person who is a relative of a director or shareholder of the company, is allocated to that company under subsection (1), the amount so allocated to the company shall be deemed to be a dividend paid by the company to that person and receive
d by him a}{\insrsid14512352 s a shareholder of the company.}{\insrsid1331878 
\par }{\insrsid14512352\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (3) For the purposes of this section }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 relative}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
 means a husband or wife, or a relative by blood within the fourth degree of relationship (whether legitimate or illegitimate), or a relative by marriage or adoption, and includes a trustee for a relative. 
\par }{\insrsid14512352 
\par }{\insrsid1331878\charrsid14316353 (4) Notwithstanding section 35(1) it shall be grounds for objection under Part 4 to an assessment of income tax that any determination of the Treasurer made for the purposes of this section is erroneous 
and the Collector or the Court, as the case may be hearing the objection, shall have power to review the determination of the Treasurer, and shall for that purpose have all the powers and functions of the Treasurer in making that determination, and the de
c
ision of the Court shall except for the purposes of objection thereto take effect as if it were the determination of the Treasurer; but nothing in this subsection shall restrict the right of the Treasurer or the objector to appeal against the decision of 
the Court under Part 4. 
\par }{\insrsid14512352 
\par }{\insrsid1331878\charrsid14316353 (5) [Spent] 
\par }{\insrsid14512352 
\par }{\insrsid1331878\charrsid14316353 (6) This section shall not apply to a bona fide contract of employment or to a bona fide contract of partnership. For the purposes of this section a contract of employment or a contract of partnership shall be deemed 
to be bona fide if it complies with the following conditions \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14512352 {\insrsid1331878\charrsid14316353 
\par (a) The contract is in writing or by deed si}{\insrsid14512352 gned by all the parties hereto;}{\insrsid1331878 
\par }{\insrsid14512352\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (b) No partner and no person employed or engaged under the contract was under the age of 21 years at the date on which the contract was signed; 
\par }{\insrsid14512352 
\par }{\insrsid1331878\charrsid14316353 (c) The contract is binding on the parties to it for a term of not less than 3 years and is not capable of being terminated by any party thereto before the expiry of that term; 
\par }{\insrsid14512352 
\par }{\insrsid1331878\charrsid14316353 (d) Each party to the contract has a real and effective control of the remuneration, salary, share of profits, or other income to which he is entitled under the contract; 
\par }{\insrsid14512352 
\par }{\insrsid1331878\charrsid14316353 (e) The remuneration, salary, share of profits, or other income payable to a relative, or to a company, a director or shareholde
r of which is a relative, is not of such an amount that the transaction would constitute in whole or in part a gift for gift duties purposes if the Estate and Gift Duties Act 1968 (NZ) were in force in Niue. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par }{\b\insrsid1331878\charrsid14512352 79 Excessive remuneration by company to shareholder or director }{\b\insrsid1331878 
\par }{\b\insrsid14512352\charrsid14512352 
\par }{\insrsid1331878\charrsid14316353 
Where any sum paid or credited by a company, being or purporting to be remuneration for services rendered by any person who is a shareholder or director of the company, exceeds such amount as in the opinion of the Treasurer is reasonabl
e, the amount of the excess shall not be an allowable deduction in computing the assessable income of the company, and shall for the purposes of this Act be deemed to be a dividend paid by the company to that person and received by him as a shareholder of
 the company. 
\par }{\insrsid14512352 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14512352 {\i\insrsid1331878\charrsid14512352 Country of Derivation of Income
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid14512352 
\par }{\b\insrsid1331878\charrsid8332155 80 Liability for assessment of income derived from Niue and abroad }{\b\insrsid1331878 
\par }{\b\insrsid8332155\charrsid8332155 
\par }{\insrsid1331878\charrsid14316353 (1) Subject to this Act all income derived by any person who is resident in Niue at the time when he derives that income shall be assessable for income tax whether it is derived from Niue or from elsewhere. 
\par }{\insrsid8332155 
\par }{\insrsid1331878\charrsid14316353 (2) Subject to this Act, all income derived from Niue shall be assessable for income tax, whether the person deriving that income is resident in Niue or elsewhere. 
\par }{\insrsid8332155 
\par }{\insrsid1331878\charrsid14316353 (3) Subject to this Act, income which is neither derived from Niue nor derived by a person then resident in Niue shall not be assessable for income tax. 
\par 
\par }{\b\insrsid1331878\charrsid8332155 81 Place of residence, how determined 
\par }{\insrsid8332155 
\par }{\insrsid1331878\charrsid14316353 (1) A person other than a company shall be deemed to be resident in Niue within the meaning of this Part if his home is in Niue. 
\par }{\insrsid8332155 
\par }{\insrsid1331878\charrsid14316353 (2) A company shall be deemed to be resident in Niue within the meaning of this Part if it \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8332155 {\insrsid8332155 
\par }{\insrsid1331878\charrsid14316353 (a) Is incorporated in Niue; or 
\par }{\insrsid8332155 
\par }{\insrsid1331878\charrsid14316353 (b) Has its Head Office in Niue. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid8332155 
\par }{\insrsid1331878\charrsid14316353 (3) The Head Office of a company means the centre of its administrative management. 
\par 
\par }{\b\insrsid1331878\charrsid14038091 82 Classes of income deemed to be derived from }{\b\insrsid14038091\charrsid14038091 Niue}{\b\insrsid1331878\charrsid14038091 
\par }{\insrsid14038091\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 Subject to section 83, the following classes of income shall be deemed to be derived from Niue \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14038091 {\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (a) Income derived from any business carried on in Niue; 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (b) All salaries, wages, allowances and emoluments of any kind earned in Niue in the service of any employer or principal, whether resident in Niue or elsewhere; 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (c) Income derived by any person as the owner of land in Niue; 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (d) Income derived by any person from money lent or used in Niue (whether on security or otherwise) 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (e) Income derived from shares in or membership of a Niue company, or from debentures issued by a Niue company or by a local or public authority; 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (f)\tab Income derived from debentures or other securities issued by the Administration, or from any contract made with that Administration; 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (g) Any pension or annuity payable by the Administration, or out of any superannuation fund established in Niue; 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (h) Income derived from the sale or other disposition of any property, corporeal or incorporeal, situated in Niue; 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (i) Income derived by a beneficiary under any trust, so far as the income of the trust fund is derived from Niue; 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (j)\tab Income derived from contracts made or wholly or partly performed in Niue; 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (k) Income derived from the carriage by sea or by air of merchandise, mails, or passengers shipped or embarked in Niue; 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (l)\tab Income derived directly or indirectly from any other source in Niue. 
\par 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\b\insrsid1331878\charrsid14038091 83 Apportionment where income derived partly in Niue and partly elsewhere 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 Whenever by reason of the manufacture, production or purchase of goods in one country and their sale in another, or by reason of successive steps of production or manufacture in different 
countries, or by reason of the making of contracts in one country and their performance in another, or for any other reason whatever the source of any income is not exclusively in Niue, that income shall be apportioned between its source in Niue and its s
o
urce elsewhere, or attributed to one of such sources to the exclusion of the other in such manner as the Treasurer thinks just and reasonable, having regard to the nature and relative importance of the sources of that income; and the income so far as so a
pportioned or attributed to a source in Niue shall be deemed to be derived from Niue and shall be assessable for income tax accordingly. }{\insrsid14038091 
\par 
\par }{\b\insrsid1331878\charrsid14038091 84 Relief from double taxation 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (1) Income derived by a person resident in Niue but not derived from Niue shall be ex
empt from income tax if and so far as the Treasurer is satisfied that it is derived from some other country or territory and that it is chargeable with income tax in that country or territory. 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (2) In determining the country or territory from which income is derived the Treasurer shall apply the same rules, with the necessary modifications, as are applicable in determining whether income is derived from Niue. 

\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (3) In this section }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 income tax}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
 means in respect of any country or territory other than Niue, any tax which in the opinion of the Treasurer is substantially of the same nature as income tax under this Act. 
\par 
\par }{\b\insrsid1331878\charrsid14038091 85 Arrangements for relief from double taxation 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 
(1) Cabinet may enter into arrangements with the Government of any country or territory outside Niue with a view to affording relief from double taxation in relation to income tax or any taxes of a similar character imposed by the laws of the country or t
erritory and such arrangements shall notwithstanding this Act have effect in relation to income tax and every such arrangement shall, subject to the provisions of this section, have effect under its tenor. 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (2) Without limiting the generality of the foregoing provisions it is hereby declared that any arrangements which effect is given under this section may contain provision in relation to any of those taxes \endash  }{
\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14038091 {\insrsid14038091\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (a) For relief from tax; 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (b) For charging the income derived from any sources in Niue to persons not resident in Niue; 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (c) For determining the income to be attributed to persons not resident in Niue and their agencies, branches or establishment in Niue; 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (d) For determining the income to be attributed to persons resident in Niue who have special relationships with persons not so resident. 
\par }{\insrsid14038091 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 (3) Any such arrangements may include provisions as to income which is not in its}{\insrsid14038091 
elf subject to double taxation.}{\insrsid1331878 
\par }{\insrsid14038091\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (4) Any arrangements entered into under this section may at any time be amended or revoked. 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (5) Where any arrangements are made under this section the obligation as to secrecy imposed by this Act shall not prevent the Treasurer from disclosing to any author
ised officer of the Government with which the arrangements are made such information as is required to be disclosed under the arrangements. 
\par 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14038091 {\i\insrsid1331878\charrsid14038091 Income derived by a Trustee}{\i\insrsid1331878 
\par }{\i\insrsid14038091\charrsid14038091 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\b\insrsid1331878\charrsid14038091 86 Special provisions with respect to trustees }{\b\insrsid1331878 
\par }{\b\insrsid14038091\charrsid14038091 
\par }{\insrsid1331878\charrsid14316353 With respect to income derived by a trustee the following provisions shall apply \endash  }{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14038091 {\insrsid14038091\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (a) If and so far as the income of the trustee is also income derived by a beneficiary ent
itled in possession to the receipt of it under the trust, the trustee shall in respect of it be deemed to be the agent of that beneficiary, and shall be assessable and liable for income tax thereon accordingly, and all the provisions of this Act as to age
n
ts shall, so far as applicable, apply accordingly. Where any income is derived by a beneficiary as aforesaid subject to a condition, obligation, or trust requiring him to maintain or support any other person (whether out of the income so derived or otherw
i
se) and that beneficiary would, apart from that condition, obligation or trust, be entitled to a special exemption in respect of the maintenance and support provided by him for that other person, that beneficiary shall be assessed for income tax and shall
 be entitled to the same special exemptions as if he were beneficially entitled to the income free from any such condition, obligation, or trust; 
\par }{\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 (b) If and so far as the income of the trustee is not also income derived by any beneficiary as aforesaid, th
e trustee shall be assessable and liable for income tax on that income in the same manner as if he was beneficially entitled to it, save that the rate of tax shall be computed by reference to that income alone, and that the trustee shall not be entitled t
o
 any deduction by way of special exemption, and that no tax shall be payable if the assessable income does not exceed $100, and that the amount of tax payable in any case shall, where necessary, be reduced so as not to exceed the amount by which the asses
sable income exceeds $100: }{\insrsid14038091 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid14038091 
\par }{\insrsid1331878\charrsid14316353 
Provided that in any case where a trustee is required or is empowered at his discretion to pay or apply income derived by him to or for the benefit of specified beneficiaries or to or for the benefit of some one or more of a num
ber of specified beneficiaries, or of a specified class of beneficiaries, a beneficiary in whose favour the trustee so pays or applies income shall be deemed to be entitled in possession to the receipt of the amount paid to him or applied for his benefit 
by the trustee under the trust:}{\insrsid8327416 
\par 
\par }{\insrsid1331878\charrsid14316353 
Provided also that where the income of the trustee is also income derived by any beneficiary who is an infant but whose interest in that income is vested, the beneficiary shall for the purposes of this section be deemed to b
e entitled in possession to the receipt }{\insrsid8327416 of that income under the trust;}{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1595761 {\insrsid8327416\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (c) The trustee shall in every case make a return of the whole income so derived by him as trustee, and each such return shall be separate and distinct from any return of income derived by him under any o}{
\insrsid1595761 ther trust or in his own right;}{\insrsid1331878 
\par }{\insrsid1595761\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (d) Nothing in this section shall be so construed as to exempt a beneficiary from any income tax which would be payable by him had he derived the income to which he is entitled under the trust directly 
instead of through a trustee; 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (e) Where any company or corporation is a trustee any income assessable to the trustee under paragraph (b) shall be assessable at the rate applicable to a trustee other than a company or a corporation. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par }{\b\insrsid1331878\charrsid1595761 87 Income received by trustee after death of deceased person }{\b\insrsid1331878 
\par }{\b\insrsid1595761\charrsid1595761 
\par }{\insrsid1331878\charrsid14316353 It is hereby declared that any amount received in any income year by the trustee of the estate of a deceased person shall be deemed to be assessable or (as the case may require) non-assessable income derived by th
e trustee in that year if it does not represent assessable or non-assessable income derived by the deceased person during his lifetime but would have been included in his assessable or non}{\insrsid8010926\charrsid14316353 -}{
\insrsid1331878\charrsid14316353 assessable income if he had been alive when it was received. }{\insrsid1331878 
\par }{\insrsid1595761\charrsid14316353 
\par }{\b\insrsid1331878\charrsid1595761 88 Deduction from estate income of irrecoverable book debts of deceased taxpayer }{\b\insrsid1331878 
\par }{\b\insrsid1595761\charrsid1595761 
\par }{\insrsid1331878\charrsid14316353 Where the amount of any debt owing to a deceased taxpayer at the date of his death has been included in the assessable income of the taxpayer or of the trustee of his estate for
 any income year, and the debt or any part of it is proved to the satisfaction of the Treasurer to be irrevocable and to have been actually written off by the trustee as a bad debt, the amount so written off shall be deemed to be a loss incurred by the tr
u
stee in the income year in which the amount was written off, and shall be allowable as a deduction first against any income derived by the trustee in that income year which is assessable to the trustee as income not derived by a beneficiary entitled in po
s
session to the receipt of it under the trust during that year, and then, as to any balance, against any income derived in that year by or in trust for a beneficiary who has a vested interest in the capital of the estate to the extent that the loss is char
geable against the capital of that beneficiary; and any balance not allowed as a deduction in that year shall, so far as it extends, be allowable as a deduction in the same manner successively during the six succeeding years. 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1595761 {\b\insrsid1595761\charrsid1595761 
\par }{\b\insrsid1331878\charrsid1595761 PART 6}{\b\insrsid1595761\charrsid1595761 
\par }{\b\insrsid1331878\charrsid1595761 AGENTS AND NON-RESIDENTS
\par }{\b\insrsid1595761\charrsid1595761 
\par }{\i\insrsid1331878\charrsid1595761 Introduction
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1595761 
\par }{\b\insrsid1331878\charrsid1595761 89 }{\b\insrsid8010926\charrsid1595761 "}{\b\insrsid1331878\charrsid1595761 Absentee}{\b\insrsid8010926\charrsid1595761 "}{\b\insrsid1331878\charrsid1595761  defined 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 In this Part }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 absentee}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353  means \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1595761 {\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (a) Any person (other than a company) who is }{\insrsid1595761 for the time being out of Niue;}{\insrsid1331878 
\par }{\insrsid1595761\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (b) Any overseas company unless it has a fixed and permanent place of business in Niue at which it carries on business in its own name; 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (c) Any overseas company which is declared by the Treasurer to be an absentee for the purposes of this Act by notice g
iven to that company or to its agent or attorney in Niue, so long as that declaration remains unrevoked. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par }{\b\insrsid1331878\charrsid1595761 90 Rate and amount of tax payable by agent 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 Except where otherwise expressly provided by this Act, the rate of tax for which an agent shall be so as
sessed and liable shall be determined by reference to the total taxable income of the principal, but it shall be charged and payable only on the income in respect of which the agency exists, and in the same proportion which that income bears to the total 
t}{\insrsid1595761 axable income of the principal.}{\insrsid1331878 
\par }{\insrsid1595761\charrsid14316353 
\par }{\b\insrsid1331878\charrsid1595761 91 Liability of principal not affected 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (1) Nothing in this Act relating to an agent shall be so construed as to release the principal from liability to make returns and to be assessed and chargeable with tax. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (2) No ass
essment of the agent shall preclude an assessment of the principal for the same tax, nor shall an assessment of the principal preclude an assessment of the agent for the same tax, and the principal and agent shall be jointly and severally liable for all t
ax for which the agent is liable. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (3) When 2 or more persons are liable to be assessed as agents in respect of the same tax, they shall be jointly and severally liable for it. 
\par 
\par }{\b\insrsid1331878\charrsid1595761 92 Agents may recover tax from principal 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 When an agent pays any tax he may recover the amount so paid from his principal, or may deduct the amount from any moneys in his hands belonging or payable to his principal. 
\par }{\b\insrsid1595761 
\par }{\b\insrsid1331878\charrsid1595761 93 Agent may retain from moneys of principal amount required for tax 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 
An agent may during the year preceding the year of assessment, or at any later time, retain out of any moneys belonging or payable to his principal such sums as may reasonably be deemed sufficient to pay the tax for which the agent is or may become liable
. }{\insrsid1331878 
\par }{\insrsid1595761\charrsid14316353 
\par }{\b\insrsid1331878\charrsid1595761 94 Assessment deemed authority for payment of tax by agent 
\par }{\insrsid1331878\charrsid14316353 An assessment made by the Treasurer shall, as between an agent and his principal, be a sufficient authority for the payment by the agent of the tax so assessed and the agent shall be entitled as against his principa}{
\insrsid1595761 l to reimbursement accordingly.}{\insrsid1331878 
\par }{\insrsid1595761\charrsid14316353 
\par }{\b\insrsid1331878\charrsid1595761 95 Agents to be personally liable for payment of tax 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (1) Every agent shall be personally liable for the tax on income in respect of which he is an agent. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (2) When the Treasurer is satisfied that an
 agent has no moneys of his principal with which he can pay the tax, and that he has not paid away any such moneys after notice of assessment of the tax, or that immediate enforcement of payment by the agent would be a cause of hardship, the Treasurer may
 
allow the agent such further period for the payment, not exceeding 6 months after the date of the notice of assessment, as he thinks necessary and the additional tax imposed by section 115 on taxpayers in default shall not accrue until the expiry of the p
eriods so allowed. 
\par 
\par }{\b\insrsid1331878\charrsid1595761 96 Agents to make returns and be assessed as principal 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (1) Every agent shall make returns of the income in respect of which he is an agent, and shall be assessed thereon in the same manner as if he was the principal, save that he shal
l be entitled to no special exemption other than such exemption (if any) as his principal may be entitled to. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (2) Every person liable to furnish a return as agent for any person shall furnish a separate return for each person for whom he is agent, in addition to his own individual return. 
\par 
\par }{\b\insrsid1331878\charrsid1595761 97 Relation of principal and agent arising in effect 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 When the Treasurer is satisfied that any person carrying on business in Niue (herein called the agent) is so far under the control of any other person carrying on 
business in Niue or elsewhere (herein called the principal) that the relation between them is in effect that of agent and principal, he may treat the first mentioned business as that of the principal, and as being carried on by the agent on his behalf, an
d may require returns to be made, and may make assessments accordingly, and the principal and agent shall be lia}{\insrsid1595761 ble for income tax accordingly.}{\insrsid1331878 
\par }{\insrsid1595761\charrsid14316353 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1595761 {\i\insrsid1331878\charrsid1595761 Special Cases of Agency
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\b\insrsid1595761 
\par }{\b\insrsid1331878\charrsid1595761 98 Liability of mortgagee in possession 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 For the purposes of this Act, a mortgagee in 
possession of any land or other property shall be deemed to be the agent of the mortgagor in respect of any income derived by that mortgagee from that land or other property on behalf of or for the benefit of the mortgagor, and the mortgagee shall make re
turns and be assessable and liable for tax on that income accordingly, and all the provisions of this Act as to agents shall, as far as they are applicable, apply accordingly. 
\par }{\b\insrsid1595761 
\par }{\b\insrsid1331878\charrsid1595761 99 Guardian of person under disability to be his agent 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 
Every person who, as guardian, committee, or otherwise has the receipt, control or disposition of any income derived by a person under any legal disability shall for the purposes of this Act be the agent of that person in respect of that income, and shall
 make returns and be assessable and liable for income tax accordingly. 
\par }{\b\insrsid1595761 
\par }{\b\insrsid1331878\charrsid1595761 100 Local and public authorities and companies deemed agent of debenture holders 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (1) Save as otherwise provided in section 75 and section 101, every company and local and public auth
ority which has issued debentures, whether charged on the property of the company where appropriate or not, shall for the purposes of this Act be the agent of all debenture-holders, whether absentees or not, in respect of all income derived by them from t
hose debentures, and shall make returns and be assessable and liable for income tax on that income accordingly. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (2) No deduction by way of special exemption or otherwise shall be allowed to the company or local or public authority as such agent, or to any debenture-holders, in respect of the income so derived from debentures. 

\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (3) Income so derived by holders of debentures issued by a company or a local or public authority shall be assessable and chargeable with income tax in conjunction with income deriv
ed by the debenture-holders from other sources, if any, and at the rate appropriate to the total income so derived. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (4) Nothing in this section shall be so construed as to render liable to income tax any income that is exempt from taxation by virtue of section 49. 
\par 
\par }{\b\insrsid1331878\charrsid1595761 101 Modification in respect of income from company debentures, or local or public authority debentures 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (1) The duty to act as the agents of debenture holders imposed on companies or local or public authorities by section 100 shall not apply 
with respect to debentures issued to any person resident in Niue if the company or local or public authority that has issued such debentures has supplied to the Treasurer, before it has been assessed in any year for income tax in respect of the income der
i
ved from those debentures, a certified list specifying the numbers of the debentures or other particulars sufficient to identify them, the names, addresses, and descriptions of the persons to whom the debentures have been issued, the interest derived or d
erivable therefrom, and such other particulars as may be prescribed. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (2) Where any such list is supplied the person named in it as the holder of any debentures shall be personally responsible for the making of returns, and shall be assessable and liable f
or income tax (though not to the exclusion of any other person) in respect of the income derived from those debentures at the rate fixed in respect thereof, unless and until he satisfies the Treasurer, before he has been assessed for income tax in any yea
r, that he has transferred or assigned the debentures, and has given notice to the Treasurer in the prescribed form of the name, address, and description of the transferee or assignee. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (3) Every person being the transferee or assignee of any debenture sha
ll in like manner remain personally liable in respect of it (though not to the exclusion of any other person) unless and until he has given notice to the Treasurer in the prescribed form of the transfer or assignment of the same. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (4) Any tax paid by the 
former holder of any debentures in respect of the income derived from it by a subsequent holder shall be deemed to be paid on behalf of that subsequent holder so far as it does not exceed the tax to which the subsequent holder might himself have been liab
le in respect of such debentures, and may be recovered by the former holder from such subsequent holder accordingly. 
\par 
\par }{\b\insrsid1331878\charrsid1595761 102 Recovery of income tax payable in respect of alimony or maintenance 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (1) This section applies with respect to any income tax that may
 hereafter become payable in respect of income received by or on behalf of any person as alimony or maintenance, pursuant to the order of any Court or pursuant to any deed or agreement. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 
(2) In any case to which this section applies, the person bound by any such order, deed, or agreement to pay any moneys as alimony or as maintenance as aforesaid, shall for the purpose of the payment of the income tax thereon, be deemed to be the agent of
 the person to whom or on whose behalf such moneys have been paid or are payable, and all the provisions of this Act as to the liability of agents shall apply with respect to him accordingly. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (3) It shall be no defence in any proceedings against an agent 
for the recovery of any income tax to which this section relates that any amount in respect of income tax has been paid by him to the person entitled to receive any moneys as alimony or maintenance. 
\par 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1595761 {\i\insrsid1331878\charrsid1595761 Agents of Absentees and Non-residents
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1595761 
\par }{\b\insrsid1331878\charrsid1595761 103 Liability of agent of absentee principal for returns and tax }{\b\insrsid1331878 
\par }{\b\insrsid1595761\charrsid1595761 
\par }{\insrsid1331878\charrsid14316353 Every person who in Niue carries on any business for and on behalf of a principal who is an absentee shall for the purposes of this Act be the agent of that principal in respect of all income derived by th
e principal through the business so carried on in Niue by means of that agent, and the agent shall make returns and be assessable and liable for income tax on that income accordingly, whether the incomes to the hands of the agent or not. 
\par }{\b\insrsid1595761 
\par }{\b\insrsid1331878\charrsid1595761 104 Partner of absentee deemed agent 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 
Every person who in Niue carries on business in partnership with an absentee shall for the purposes of this Act be the agent of that absentee in respect of his share of the income of the business, and shall make returns and be assess
able and liable for income tax accordingly. 
\par }{\b\insrsid1595761 
\par }{\b\insrsid1331878\charrsid1595761 105 Master of ship or captain of aircraft deemed agent of absentee owner 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (1) When an absentee, by means of any ship or aircraft owned by him or under charter to him, carries on the business of the carriage of
 merchandise, mails or passengers the master of that ship, or the captain of that aircraft, as the case may be, shall (though not to the exclusion of any other agent) be the agent of that absentee for the purposes of this Act in respect of all assessable 
income so derived by that absentee, and shall be assessable and liable for income tax accordingly. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (2) Pending the payment of any tax assessed against such an absentee or against any person who is his agent for the purposes of this Act, the Financial Secr
etary shall, on the requisition of the Treasurer, withhold the clearance of the ship or aircraft in respect of which the tax is payable. 
\par 
\par }{\b\insrsid1331878\charrsid1595761 106 Tenant, mortgagor or other debtor, to be agent of absentee landlord, mortgagee or other creditor }{\b\insrsid1331878 
\par }{\b\insrsid1595761\charrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (1) Any tenant
, mortgagor or other person who transmits from Niue to any landlord, mortgagee or other creditor, being an absentee, any rent, interest, or other moneys being income derived by that absentee from Niue, shall for the purposes of this Act be the agent of th
at absentee in respect of all moneys so transmitted by him at any time, and he shall in respect of all such moneys make returns and be assessable and liable for income tax accordingly. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (2) For the purposes of this section any moneys paid by or on account of a person resident in Niue from a fund situated out of Niue shall be deemed to be moneys transmitted by that person from Niue. 
\par 
\par }{\b\insrsid1331878\charrsid1595761 107 Person having disposal of income deemed agent 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 Every person who in Niue has the receipt, control or disposal
 of any income derived by a principal who is an absentee shall for the purposes of this Act be the agent of the principal in respect of that income, and shall make returns and be assessable and liable for income tax on that income accordingly. 
\par }{\b\insrsid1595761 
\par }{\b\insrsid1331878\charrsid1595761 108 Company to be agent of absentee shareholders 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 A Niue company which is exempt from income tax shall be the agent of all shareholders or members who are absentees, and the company shall make returns and be assessable accordingly on all dividends and other profits
 paid or credited by the company to such shareholders or members at any time while they are absentees. 
\par }{\b\insrsid1595761 
\par }{\b\insrsid1331878\charrsid1595761 109 Banking company to be agent of absentee depositors 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 Every banking company, and every other company, local or public authority, or other person, wh
o in the course of business receives or holds money by way of deposit and allows interest thereon shall for the purposes of this Act be the agent of all depositors who are absentees, and shall make returns and be assessable and liable for income tax accor
dingly on any interest which is paid or credited to a depositor while he is an absentee if that interest exceeds $400 in any year. 
\par }{\b\insrsid1595761 
\par }{\b\insrsid1331878\charrsid1595761 110 Premiums on insurance effected with persons not carrying on business in Niue 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (1) Where any person in Niue enters into 
a contract of insurance or guarantee against loss, damage, or risk of any kind whatever (not being a contract of life insurance) with any person or overseas company not carrying on business in Niue, such last mentioned person or such company shall be liab
le to income tax at the rate as set out in Schedule 1 as being applicable to insurance companies on the amount of premium paid or payable by the first mentioned person in respect of such contract. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (2) Where the amount of premium paid or payable in respect
 of any such contract is not disclosed, the amount shall be deemed to be the same amount as would be chargeable in respect of a similar contract of insurance or guarantee effected with a company carrying on business in Niue. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (3) Every person who enters i
nto a contract of insurance or guarantee as aforesaid shall for the purposes of this Act be deemed to be the agent of the person or overseas company with whom such contract is made, and shall make returns and be assessable and liable for income tax accord
ingly. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 
(4) Every person who exports any goods from Niue shall notify the Treasurer if such goods are insured, and, if so, the name and description of the person or company with whom such goods are insured, and the amount of the premium payable in respect of it. 

\par 
\par }{\b\insrsid1331878\charrsid1595761 111 Liability as agent of employer of non-resident taxpayer and employer\rquote s agent 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (1) The employer or the agent of the employer of every non-resident taxpayer shall, for the purposes of this Act, be the agent of such non-resident taxpayer in resp
ect of the salary, wages, or other emoluments received by him, and shall make returns and be assessable and liable for income tax thereon accordingly. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (2) Where any such non-resident taxpayer has made default in the payment of any income tax payable by h
im in respect of his salary, wages, or other emoluments as aforesaid, the amount of such tax shall, on application by the Treasurer, be deducted by the employer or his agent from any salary, wages, or other emoluments thereafter to be paid, and shall be p
aid to the Treasurer on behalf of the taxpayer. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (3) Where any non-resident taxpayer is in receipt of any pension or annuity payable out of any superannuation fund established in Niue, any income tax that 
\par may hereafter become payable by such non-resident taxpayer in respect of such pension or annuity shall, on application by the Treasurer, be deducted from any instalment or instalments of such pension or annuity thereafter to be paid, and shall be paid to 
the Treasurer on behalf of the taxpayer. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (4) For the purposes of this section }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 non-resident taxpayer}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
 means any person who, being liable for income tax in respect of salary, wages, or other employment derived from Niue, or in respect of any annuity or pension derived from Niue has no fixed and permanent residence or place of abode in Niue. 
\par 
\par }{\b\insrsid1331878\charrsid1595761 112 Non-resident trader to be agent of employees in Niue 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (1) Every non-resident trader shall for the purposes of this Act be the agent of all persons in
 his employment in Niue in respect of the salary, wages or other emoluments received by them, and shall make returns and be assessable and liable for income tax thereon accordingly. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (2) The agent in Niue of a non-resident trader shall, for the purposes of this section, be under the same obligations as his principal. 
\par 
\par }{\b\insrsid1331878\charrsid7887414 113 Agents in Niue of principals resident or carrying on business abroad 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 When any person in Niue, on behalf of a principal resident or carrying on business out of Niue, is instrumental in 
procuring the purchase from that principal of goods or merchandise which are in Niue or are to be imported into Niue in pursuance or in consequence of such purchase, whether the contract or purchase is made in Niue or elsewhere, the principal shall in res
p
ect of the sale by him of such goods or merchandise be deemed to be carrying on business in Niue through the agency of that person; and the income derived from such business shall be deemed to be derived from Niue, in the same manner and to the same exten
t as if the contract had been made in Niue, and shall be assessable for income tax accordingly and the agent shall make returns and pay tax accordingly. 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7887414 {\b\insrsid1595761\charrsid7887414 
\par }{\b\insrsid1331878\charrsid7887414 PART 6A}{\b\insrsid7887414\charrsid7887414 
\par }{\b\insrsid1331878\charrsid7887414 TAX DEDUCTIONS BY EMPLOYERS
\par }{\b\insrsid1595761\charrsid7887414 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\b\insrsid1331878\charrsid1595761 113A Application of this Part 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (1) This Part shall apply notwithstanding anything in any other Part. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (2) This Part shall apply to salary or wages for any period on or after 1 April 1984 and to other source deduction payments which are paid or would normally be paid on or after that date, notwithstanding that any such
 other source deduction payment may as to the whole or any part thereof be for a period before that date. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (3) If any question is raised as to whether or not a source deduction payment is as to the whole or any part of it subject to this Part, it shall be determined by the Treasurer whose decision shall be final. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (4) The amount of income tax for which an employee is liable in respect of the income earned by him in any income year shall be assessed under Part 5. 
\par 
\par }{\b\insrsid1331878\charrsid1595761 113B Tax deductions to be made by employers 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 
For the purpose of enabling the collection of income tax from employees by instalments, where an employee receives a source deduction payment from an employer, the employer or other person by whom the payment is made shall, at the time of making the p
ayment, make a tax deduction therefrom under this Part. 
\par }{\b\insrsid1595761 
\par }{\b\insrsid1331878\charrsid1595761 113C Amount of tax deductions 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (1) (a) The Treasurer shall issue tables based on the tax rates specified in this Act detailing the tax deductions that shall be made
 from every payment of salary and wages according to the amount of the payment the length of the pay period and the tax code of the employee; and every employer shall make tax deductions from every payment of salary or wages accordingly. 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1595761 {\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (b) No tax deduction need be made from any source deduction payment made to any employee in respect of his employment as a private domestic worker. 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 (c) If a tax deduction is not made by the employer in any such case section 113J shall apply to the employee. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par (2) Where 
the source deduction payment is being made in respect of an employee who has not made a declaration for the purposes of the tax code the basic tax deduction shall be the appropriate amount that would be deducted if the tax code of the employee were 
\lquote S\rquote . }{\insrsid1331878 
\par }{\insrsid1595761\charrsid14316353 
\par }{\b\insrsid1331878\charrsid1595761 113D Tax codes 
\par }{\insrsid1595761 
\par }{\insrsid1331878\charrsid14316353 For the purpose of this Part the tax code of any employee in relation to any source deduction payment shall be such one of the following codes as applies to the employee namely \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1970783 {\insrsid1595761 
\par }{\b\insrsid8010926\charrsid1595761 "}{\b\insrsid1331878\charrsid1595761 no declaration}{\b\insrsid8010926\charrsid1595761 "}{\insrsid1331878\charrsid14316353 , signifying an employee who has not delivered to the e}{\insrsid1970783 
mployer a tax code declaration;
\par 
\par }{\b\insrsid8010926\charrsid1970783 "}{\b\insrsid1331878\charrsid1970783 s}{\b\insrsid8010926\charrsid1970783 "}{\insrsid1331878\charrsid14316353 , signifying an }{\insrsid1970783 employee who has no dependants;
\par 
\par }{\b\insrsid8010926\charrsid1970783 "}{\b\insrsid1331878\charrsid1970783 s+( )}{\b\insrsid8010926\charrsid1970783 "}{\insrsid1331878\charrsid14316353 
, signifies an employee who has a dependant relative or dependant relatives where the number in brackets signifies the}{\insrsid1970783  number of dependant relatives;
\par 
\par }{\b\insrsid8010926\charrsid1970783 "}{\b\insrsid1331878\charrsid1970783 SEC}{\b\insrsid8010926\charrsid1970783 "}{\insrsid1331878\charrsid14316353 , signifies an employee who undertakes secondary employment in addition to primary employment. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1970783 
\par }{\b\insrsid1331878\charrsid1970783 113E Dependants 
\par }{\insrsid1970783 
\par }{\insrsid1331878\charrsid14316353 (1) This section shall apply for the purpose of determining the tax }{\insrsid7887414 code applicable to an employee.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) The spouse of the employee shall be deemed to be a dependant of the employee for the purposes of the tax code based on a tax code declaration which includes the spouse as a dependant if \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7887414 {\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (a) The marriage has subsisted at any time during the year in 
which the employee delivers the tax code declaration to the employer or to the Treasurer, and the spouse has been supported by the employee at any time during that year; and 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (b) The spouse has not in the year in which the tax code declaration is delivered derived income in excess of $624; and 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (c) When the tax code declaration is delivered the employee anticipates that the income as aforesaid already derived and to be derived by the spouse in that year will not exceed in the aggregate $624. 
\par }{\insrsid7887414 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 (3) A spous
e who under subsection (2) is a dependant of an employee for the purposes of any tax code shall cease to be such a dependant if and when, before the tax code ceases to apply to the employee, the employee knows or anticipates, or should have known or antic
ipated, that the income as aforesaid derived and to be derived by the spouse in the year aforesaid has exceeded or will exceed $724. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (4) A housekeeper shall be deemed to be a dependant of the employee for the purposes of the tax code based on a tax code d
eclaration which includes the housekeeper as a dependant if, when the employee delivers the declaration to the employer or to the Treasurer, the employee anticipates that the aggregate amount of the payments to be made, during the year in which the tax co
de declaration is delivered, in respect of the services of a housekeeper or housekeepers will be not more than $300. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (5) A housekeeper who under subsection (4) is a dependant of an employee for the purposes of any tax code shall cease to be a dependant if
 and when, before the tax code ceases to apply to the employee, the employee knows or anticipates or should have anticipated that the aggregate amount of the payments as aforesaid to be made during the year aforesaid will be more than $300. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (6) A dependa
nt relative as defined by section 45 shall be deemed to be a dependant of the employee for the purposes of the tax code based on a tax code declaration which includes the dependant relative as a dependant if, when the employee delivers the declaration to 
the employer or to the Treasurer, the employee anticipates that the dependant relative will qualify within the terms of section 45 as a dependant relative. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (7) A dependant relative who under subsection (6) is a dependant of an employee for the purposes of
 any tax code shall cease to be a dependant if and when before the tax code ceases to apply to the employee, the employee knows or anticipates or should have anticipated that the dependant relative does not qualify as a dependant relative within the terms
 of section 45. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (8) Except as provided in this section, no person shall be deemed to be a dependant of an employee. 
\par }{\b\insrsid1331878\charrsid7887414 
\par 113F Tax code declaration 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (1) Every employee shall at the commencement of his employment complete a tax code declaration on the form pr
escribed by the Treasurer and deliver the completed tax code declaration to his employer. The tax code as determined by the particulars on that declaration shall be applied by the employer to that employee for the purposes of this Part. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (2) Where the cir
cumstances of the employee change such that the employee ceases to be entitled to use the tax code based on his tax code declaration or the employee is entitled to use another tax code he shall within 7 days of such change in circumstances deliver to his 
e
mployer another tax code declaration in a form authorised by the Treasurer. The tax code as determined by the particulars on the new declaration shall apply thereafter to the employee unless the tax declaration is again changed by the employee under this 
section. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 
(3) Notwithstanding subsections (1) and (2) the Treasurer may in such circumstances and to the extent that he thinks fit reduce or increase the amount of any tax deduction required to be made from the source deduction payment of any employee or c
lass or classes of employees and the employer or the employers of such an employee or employees shall make deductions accordingly. 
\par 
\par }{\b\insrsid1331878\charrsid7887414 113G Tax deductions to be credited to individual 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (1) Every employee who is required to furnish or who furnishes to
 the Treasurer a return of any assessable income derived by him in any income year shall except where the Treasurer otherwise directs, forward to the Treasurer with the return all tax deduction certificates delivered to the employee in respect of tax dedu
ctions made in the income year from source deduction}{\insrsid7887414  payments made to the employee.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) The Treasurer shall apply the total amount of the tax deductions shown on the certificates forwarded under subsection (1) in payment successively of \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7887414 {\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (a) The income tax (if any) payable by the employee in respect of his income for the income year; 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (b) The income tax (if any) due by the employee and unpaid in respect of previous income years; and shall refund to the employee an amount equal to the amount of the tax deductions not so credited. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 
(3) If the Treasurer has reason to believe that any tax deduction certificate received by him under this section is incorrect no action under subsection (2) shall be taken by the Treasurer until he is satisfied that the certificate is correct. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 
(4) The employer and the employee shall be liable jointly for any error in the amount shown in the tax deduction certificate which results in the crediting of, or refund of income tax in excess of the amount that the employer had actuall
y deducted from a source deduction payment to which the certificate relates, and the amount of the excess shall be payable by 31 January in the succeeding income year. 
\par 
\par }{\b\insrsid1331878\charrsid7887414 113H Contribution to superannuation funds }{\b\insrsid1331878 
\par }{\b\insrsid7887414\charrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (1) Where an employee is a contributor to 
a superannuation fund, the amount of the salary or wages paid to the employee for a pay period shall, for the purpose of calculating the amount of the tax deduction be deemed to be the residue of the payment of salary and wages after subtracting therefrom
 the amount of the regular current contributions made by the employee to the superannuation fund for that period. }{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) The maximum amount subtracted as provided for in this section shall not exceed $30.76 in any fortnightly pay period with a corresponding limitation for other periods. 
\par 
\par }{\b\insrsid1331878\charrsid7887414 113I Tax deduction from amounts credited to or applied for employees 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 Where a source deduction payment, though not actually paid, is credited to or applied on account of any employee entitled to it, the amount so credited o
r applied shall, for the purposes of this Part be deemed to be paid when it is so credited or applied and a tax deduction in respect o}{\insrsid7887414 f it shall be made accordingly.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\b\insrsid1331878\charrsid7887414 113J Employee}{\b\insrsid7887414\charrsid7887414  to pay deductions to Treasurer}{\b\insrsid1331878\charrsid7887414 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 Where for any reason a tax deduction is not made or is not made in full at the time of the making of any source deduction payment or payments, the employee shall \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7887414 {\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (a) Not later than the 20th day of the month next after the month in which payment of the 
source deduction payment or payments were made, furnish to the Treasurer a return in the prescribed form of the source deduction payment or payments; and 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (b) Unless the employee is exempted from liability to pay the same or is not liable to pay the same,
 pay to the Treasurer an amount equal to the total of the tax deductions that should have been made and were not made, and that amount shall be due and payable to the Treasurer on the 20th day of the month next after the month in which payment of the sour
ce deduction payment or payments was made. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par }{\b\insrsid1331878\charrsid7887414 113K Records to be kept by employer }{\b\insrsid1331878 
\par }{\b\insrsid7887414\charrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (1) Every employer who makes a source deduction payment to any employee shall keep a proper record in respect of the employee showing the amount of the source deduction payme
nt before making any tax deduction, and the amount of the source deduction (if any) made from it, and shall enter these amounts in the record at the time of making the source deduction payment. }{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) Every employer shall take all reasonable precautions for
 the safe custody of all records that he is required to keep under this section, and of all pay sheets, receipts for source deduction payments, tax deduction certificates, tax code declarations, and tax code certificates, and shall retain all such records
,
 pay sheets, receipts, tax code declarations, and tax code certificates for not less than 7 years after the making of the payments to which they relate except and to the extent that he is required by this Act to deliver to the Treasurer the signed tax ded
uction certificates tax code declarations, and tax code certificates. }{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (3) This section shall not require retention of any records, pay sheets, receipts, tax code declarations, or tax code certificates in respect of which the Treasurer has notified the emp
loyer that retention is not required. 
\par 
\par }{\b\insrsid1331878\charrsid7887414 113L Payment of tax deductions to Treasurer 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 Every employer who makes tax deductions from source deduction payments made to employees shall \endash  }{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7887414 {\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (a) Not later than the 20th day of the month next after the month in wh
ich he has made any such deductions, pay to the Treasurer the amount of the tax deductions and deliver to the Treasurer a monthly remittance certificate in a form authorised by the Treasurer and showing the total amount of all source deduction payments ma
de by the employer to employees in the month before making any tax deductions, and the total amount of all tax deductions made from those payments; }{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (b) Not later than 31 May in each year, deliver to each employee a tax deduction certificate signed by the 
employer, being a certificate in a form authorised by the Treasurer and showing the total amount of all source deduction payments made by the employer to the employee in the preceding year (not including payments included in a tax deduction certificate pr
eviously delivered to the employee), and the total amount of the tax deductions made from this payments together with such other information as the Treasurer may from time to time prescribe; }{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (c) Not later than 31 May in each year deliver to the Treasurer 
a reconciliation statement signed by the employer, being a certificate in a form authorised by the Treasurer and showing the total amount of all tax deductions paid to the Treasurer by the employer in respect of source deduction payments made in the prece
d
ing year, and the total amount of all tax deductions shown in tax deduction certificates delivered to employees in respect of those source deduction payments, together with an explanation if the two totals do not agree, and, accompanied by signed copies o
f all those tax deduction certificates delivered to him in the preceding year, and by all notices cancelling relevant deductions given to him in that year under section 113F. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par }{\b\insrsid1331878\charrsid7887414 113M Tax deductions protected from creditors 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 The amount of every tax deduction
 made under this Part shall be held in trust for the Crown; and any amount so held in trust shall not be the property of the employer, and, in the event of the bankruptcy or liquidation of the employer or of an assignment for the benefit of the employer
\rquote s creditors, shall remain apart, and form no part of the estate in bankruptcy, liquidation or assignment. 
\par }{\insrsid7887414 
\par }{\b\insrsid1331878\charrsid7887414 113N Employers who fail to make tax deductions 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 
(1) Where an employer fails to make any tax deduction in accordance with his obligations under this Part, the amount in respect of which default has been made shall constitute a debt payable by the employer to the Treasurer on the 20th day of the month ne
xt after the month in which payment of the source deduction payment should have been made. }{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) The right of the Treasurer to recover from the employer the amount in respect of which default has been made shall be in addition to any right of the Treasurer 
to recover that amount from the employee under this Part and nothing in this Part shall be construed as preventing the Treasurer from taking such steps as he thinks fit to recover that amount from the employer and from the employee concurrently, or from r
ecovering that amount wholly from the employer or from the employee or partly from the employer and partly from the employee. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (3) Where any amount, including a penalty, recoverable under this Part from the employee is in fact paid by the employer, the amount so paid may be recovered by the employer from the employee. 
\par 
\par }{\b\insrsid1331878\charrsid7887414 113O Additional tax for default in making tax }{\b\insrsid1331878 
\par }{\b\insrsid7887414\charrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (1) Where \endash  }{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7887414 {\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (a) Any employer or other person by whom any source deduction payment is made fails wholly or in part to make tax deduction therefrom his }{\insrsid7887414 obligations under this Part; or}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (b) Any person who has made a tax deduction fails wholly or in part within the prescribed time and in the prescribed manner to pay the amount of the tax deduction to the Treasurer; or 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (c) Any person who is liable to pay any amount to the Treasurer under 
\par 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 this Part fails to pay the amount on the due date for payment of it \endash 
 that employer or other person shall, unless the Treasurer is satisfied that he has not been guilty or wilful neglect or default, be liable, w
ithout conviction, in addition to any other penalty to which he may be liable, to a penalty equal to 10 percent of the amount in respect }{\insrsid7887414 of which default has been made.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) For the purposes of subsection (1) (b) a tax deduction shall be deemed to have been made if and when payment is made of the net amount of any source deduction payment. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (3) A penalty imposed under this section shall for all purposes be deemed to be of the same nature as the amount or part of it in respect of which it is imposed, and shall be recoverable accordingly. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 
(4) Subject to this Part, the other Parts shall apply with respect to the amount of every penalty imposed under this section as if it were additional tax under section 116 and as if the person liable to the penalty were the taxpayer. 
\par 
\par }{\b\insrsid1331878\charrsid7887414 113P Offences 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (1) Every person commits an offence against this Act who \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7887414 {\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (a) Being an employer or other person by whom a source deduction payment is made to an employee, fails wholly or in part to make a tax deduction therefrom under his obligations under this Part; or 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (b) Knowingly applies or permits to be applied the amount of any tax deduction or any part of it for any purpose other than the payment of the tax deduction to the Treasurer; 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (c) Makes a false or misleading tax code declaration, or gives any false information, or misleads or attempts to mislead the Treasurer o
r any other officer, or any employer or other person, in relation to any matter or thing affecting a tax deduction or a reduced deduction; or 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (d) Delivers or maintains or attempts to deliver or maintain, in contravention of this Part, a tax code declarat
ion or a tax code certificate in respect of more than one employment, or otherwise obtains or attempts to obtain, in contravention of this Part, the benefit of a reduced deduction in respect of more than one employment; or 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (e) Alters any tax code certifi
cate or special tax code certificate issued by the Treasurer, or falsely pretends to be the employee named in any such certificate, or has in his possession, without lawful justification or excuse, a colourable imitation of any such certificate or, in con
t
ravention of this Act, causes or attempts to cause any employer or other person to refrain from making a tax deduction, or to make a reduced deduction, by the production of any document other than a tax code certificate or a special tax code certificate i
ssued to him by the Treasurer and for the time being in force; or 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (f) Alters any tax deduction certificate, or falsely pretends to be the employee named in any such certificate, or, in contravention of this Act, obtains or attempts to obtain for his own a
dvantage or benefit credit with respect to, or a payment of, the whole or any part of the amount of a tax deduction made from a source deduction payment received by another person. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par (2) Every person who commits an offence against this section shall be liable to imprisonment for a term not exceeding 12 months or to a fine not exceed}{\insrsid7887414 ing 5 penalty units or to both.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (3) For the purposes of this section a tax deduction shall be deemed to have been made if and when payment is made of the net amount of any sourc
e deduction payment, and the amount of the tax deduction shall be deemed to have been applied for a purpose other than the payment thereof if the amount of the tax deduction is not duly paid to the Treasurer. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (4) No person shall be convicted of an offence under this section if he satisfies the Court that the failure to comply with the requirements of the section was due to illness, accident or other cause beyond his control. 

\par 
\par }{\b\insrsid1331878\charrsid7887414 113Q Application o}{\b\insrsid7887414\charrsid7887414 f other provisions to this Part}{\b\insrsid1331878\charrsid7887414 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 
Subject to this Part, the other Parts shall apply with respect to every amount that any employer, employee or other person is liable to account for or pay to the Treasurer under this Part as if the amount were income tax. 
\par }{\insrsid7887414 
\par }{\b\insrsid1331878\charrsid7887414 113R Withholding payments 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 Ever
y taxpayer who receives payment for services rendered as a self employed contractor to the Government shall have 10 percent of the total account to be paid to the contractor withheld and paid to the Treasurer as a withholding payment contributed towards t
he total tax payable by the contractor in respect of }{\insrsid7887414 his income in that income year.}{\insrsid1331878 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7887414 {\b\insrsid7887414\charrsid7887414 
\par PART 7
\par }{\b\insrsid1331878\charrsid7887414 PAYMENT AND RECOVERY OF TAX
\par }{\b\insrsid7887414\charrsid7887414 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\b\insrsid1331878\charrsid7887414 114 Due date for payment of tax 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (1) Income tax shall, except where expressly made payable in any other manner by this Act, be due and
 payable immediately a notice of assessment purporting to be signed by the Treasurer has been given to the taxpayer or on such later date as may be fixed by the Treasurer in the sai}{\insrsid7887414 d notice.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) In any case where a notice of assessment in respect of any y
ear has not been issued, and the delay is, in the opinion of the Treasurer, due to any neglect, default or omission of the taxpayer, then the Treasurer when issuing such notice of assessment, may fix a date which may be before the date of issue of such as
sessment, which shall be considered to be the date on which the tax payable under that assessment became due and payable. 
\par 
\par }{\b\insrsid1331878\charrsid7887414 115 Payment of tax 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 Payment of taxes and other moneys payable under this Act shall be effected at the Treasury. 
\par }{\insrsid7887414 
\par }{\b\insrsid1331878\charrsid7887414 115A Payments of tax 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 
(1) There shall be payable by taxpayers who are in receipt of a sufficient level of remuneration by way of salary or wages to render them liable for income tax, such sum as the Treasurer by notice in writing in form numbered 1 set out in Schedule 3 ma
y direct, a regular sum by way of deduction from salary or wage, at such time or at such intervals as the notice specifies, not exceeding twenty per cent of the gross salary or wage, for the purpose of providing for payment of tax assessed in each tax yea
r. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 
(2) The Treasurer may by notice in writing, in the form numbered 2 in Schedule 3 require any person to deduct from any amount payable to a taxpayer by way of salary or wage such sum as may be specified in the notice, and to pay every sum so deducted to
 the Treasurer for the credit of the taxpayer at such time or at such intervals as may be specified in the notice. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (3) This section shall bind the Crown. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (4) (a) Such sums as are paid to Treasury by employers under subsections 
\par (1) to (4) shall be credited to an account in the name of each individual taxpayer, and shall be used only for the purpose of meeting the whole or part of the tax assessed in any year in respect of that taxpayer. 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7887414 {\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (b) The individual record of a taxpayer will be available for perusal by that taxpayer on request in person during normal working hours, but may not be removed from Treasury. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (5) (a) The sums so deducted shall be deemed to be deposits within the meaning of section 12(a) Public Revenues Act 1959, but may not be withdra
wn until the tax for the year has been assessed and become due and payable in terms of section 114 of this Act and will not earn interest. 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7887414 {\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (b) In the event of the amount to the credit of a taxpayer\rquote s account exceeding the amount of tax 
assessed and payable in terms of section 114 of this Act, a refund may be due to the taxpayer provided a surplus remains after taking into account deposits which have been lodged since 1 April in any tax year, as these deposits would be in respect of a ne
w tax year and therefore not refundable. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (c) If a balance remains to the credit of a taxpayer\rquote s account after a final tax assessment has been paid prior to the taxpayer leaving the country, then such balance would be immediately refundable. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (6) Every person commits an offence and shall be liable on conviction to a fine not exceeding 2 penalty units who \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7887414 {\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (a) Fails to make any deduction required by a notice under this section to be made from any amount payable by him to a taxpayer; 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (b) Fails after making any such deduction to pay the sum deducted to the Treasurer within the time specified in that behalf in the notice. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par }{\b\insrsid1331878\charrsid7887414 116 If default, additional tax to be charged }{\b\insrsid1331878 
\par }{\b\insrsid7887414\charrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (1) Subject to this section, if any tax remains unpaid at the expiration of one month a
fter the due date of it (whether already assessed or not), or after the date of demand, as the case may be, five per cent on the amount of the tax unpaid shall be and be deemed to be added to it by way of additional tax, and shall be payable accordingly. 

\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 
(2) In any case in which an assessment is increased after the due date of tax, and the Treasurer is satisfied that the taxpayer has not been guilty of wilful neglect or default in making due and complete returns for the purposes of that tax the Treasurer 
shall in his notice to the taxpayer of the assessment or amended assessment, or in any subsequent notice, fix a new date for the payment of the tax, or of the increase, as the case may be, and the date so fixed shall be deemed to be the due date of that t
ax or increase for the purposes of subsection (1). }{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (3) Where the taxpayer is resident beyond Niue and has no agent in Niue the Treasurer shall, before charging the additional tax as aforesaid, grant such further time, not exceeding 6 months after the due 
date of the tax, as he may deem necessary. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (4) An application for relief made in writing by or on behalf of any taxpayer who has become liable for the payment of any additional tax under subsections (1)-(3), the Treasurer, if having regard to the circums
tances of the case thinks it equitable so to do, may, subject to this section, grant relief to the taxpayer \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7887414 {\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (a) By the remission of the whole or part of such additional tax; or 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (b) Where such additional tax has been paid in whole or in part, by the r
efund to the taxpayer of the whole or any part of such tax that has been paid, with or without the remission of any part of such additional tax that has not been paid. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (5) No amount of tax in excess of $200 shall be remitted or refunded in any year under this section except with the approval of Cabinet. 
\par 
\par }{\b\insrsid1331878\charrsid7887414 117 Mode of recovery of unpaid tax }{\b\insrsid1331878 
\par }{\b\insrsid7887414\charrsid7887414 
\par }{\insrsid1331878\charrsid14316353 All unpaid tax shall be recoverable by the Treasurer on behalf of the Government by suit in the name of the Treasurer as a debt in}{\insrsid7887414  the High Court.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\b\insrsid1331878\charrsid7887414 118 Deduction of income tax from payment due to defaulters 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (1) Where any taxpayer has made default in the payment of any income tax payable by him for any year of assessment, the Treasurer may by notice in writing require any person to deduct from any am
ount payable or to become payable by that person to the taxpayer such sum as may be specified in the notice, and to pay every sum so deducted to the Treasurer to the credit of the taxpayer within such time as may be specified in the notice}{
\insrsid7887414 .}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) Thi}{\insrsid7887414 s section shall bind the Crown.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (3) Where any notice under this section relates to any wages or salary, the sums required to be deducted therefrom shall be computed 
so as not to exceed a deduction at the rate of one-twentieth per week of the tax due and payable by the taxpayer at the date of the notice, or at the rate of 20 per cent of the wages or sala}{\insrsid7887414 ry, whichever rate is the less.}{
\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (4) Any notice under this section
 may be at any time revoked by the Treasurer by a subsequent notice to the person to whom the original notice was given (herein referred to as the debtor), and shall be so revoked at the request of the taxpayer at any time when the Treasurer is satisfied 
that all income tax then due and payable by the taxpayer has been paid, and that the Treasurer holds to the credit of the taxpayer an amount not less than the amount of the income tax (if any) to become due and payable by him during the t}{
\insrsid7887414 hen current year of assessment.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (5) A copy of every notice given under this section in respect of any taxpayer and of the revocation of any such notice shall be given to}{\insrsid7887414  the taxpayer by the Treasurer.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (6) Whenever pursuant to a notice under this section any deduction is ma
de from any amount payable to any taxpayer the taxpayer shall be entitled to receive from the debtor a statement in writing of the fact of the deduction and of the}{\insrsid7887414  purpose for which it was made.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (7) The sum deducted from any amount under a notice under th
is section shall be deemed to be held in trust for the Crown, and, without prejudice to any other remedies against the debtor or any other person, shall be recoverable in the same manner in all respects as if it were in}{\insrsid7887414 
come tax payable by the debtor.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (8) Every person commits an offence and shall be liable on conviction to a fine not exceeding 2 penalty units who \endash  }{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7887414 {\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (a) Fails to make any deduction required by a notice under this section to be made from any amoun}{\insrsid7887414 t payable by him to a taxpayer;}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (b) Fails after making any such deduction to pay the sum deducted to the Treasurer within the time specified in that behalf in the notice. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par }{\b\insrsid1331878\charrsid7887414 119 P}{\b\insrsid7887414\charrsid7887414 rocedure where defendant absent}{\b\insrsid1331878\charrsid7887414 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 In any action in the Court for the recovery of tax, if the defendant is absent from Niue 
or cannot after reasonable inquiry be found, service of the summons may with the leave of a Judge be affected by posting a duplicate or sealed copy thereof in a letter addressed to the defendant at his present or last known place of abode or business}{
\insrsid7887414 , whether in Niue or elsewhere.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\b\insrsid1331878\charrsid7887414 120}{\b\insrsid7887414\charrsid7887414  Particulars of claim or demand}{\b\insrsid1331878\charrsid7887414 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 In an action in any court for the recovery of tax it shall be sufficient if the particulars of claim or demand state the amount sought to be recovered and the date o
n which same became payable, and such further particulars (if any) as the Treasurer thinks necessary in order fully to inform the defend}{\insrsid7887414 ant of the nature of the claim.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\b\insrsid1331878\charrsid7887414 121 Collector may appear in legal proceedings b}{\b\insrsid7887414\charrsid7887414 y officer of the public service}{\b\insrsid1331878\charrsid7887414 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 In all 
proceedings in the Court on objection to an assessment of tax, and in any action in the Court for the recovery of tax, the Treasurer and Collector of Inland Revenue may, if either thinks fit, appear by some officer in the public service, and the authority
 in writing of the Treasurer or the Collector stating that any person so appearing is such an officer and that he appears for them shall be sufficient evidence of the facts so stated and o}{\insrsid7887414 n his authority in that behalf.}{\insrsid1331878 

\par }{\insrsid7887414\charrsid14316353 
\par }{\b\insrsid7887414\charrsid7887414 122 Costs against Treasurer}{\b\insrsid1331878\charrsid7887414 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 In all proceedings in any court for the recovery of tax, costs may be awarded to or against the Treasurer in the sam}{\insrsid7887414 e manner as in other cases.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\b\insrsid1331878\charrsid7887414 123 Proceedings not affected by vacancy o}{\b\insrsid7887414\charrsid7887414 r change in office of Treasurer}{\b\insrsid1331878\charrsid7887414 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 No action instituted by the Treasurer for th
e recovery of tax, and no proceedings on objection to an assessment of tax, shall abate by reason of any vacancy in the office of the Treasurer, or shall be deemed defectively constituted by reason of any change in the holder of that office, and every suc
h action or proceeding shall be continued in the ordinary course as if the Treasurer and his successors in off}{\insrsid7887414 ice were a corporation sole.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\b\insrsid1331878\charrsid7887414 124 Cro}{\b\insrsid7887414\charrsid7887414 wn Proceedings Act not affected}{\b\insrsid1331878\charrsid7887414 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 Nothing in this Act shall be so construed as to limit or affect the operation
 of the Crown Proceedings Act 1950 and all rights and remedies conferred upon the Crown in respect of the Government by that Act and by this Act shall co-exist, and may be exercised independently of one another, and ta}{\insrsid7887414 
x may be recovered accordingly.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\b\insrsid1331878\charrsid7887414 125 Recovery of tax paid by }{\b\insrsid7887414\charrsid7887414 one person on behalf of another}{\b\insrsid1331878\charrsid7887414 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 Every person who under this Act pays any tax for or on behalf of any other person shall be entitled to recover the same from that other person as a debt, or to retain or deduct the same out of or from
 any money which is or becomes payable by him to that other person; and if he has paid the same as mortgagee, then, until repaid, it shall be deemed to form part of the moneys secured by the mortgagee and shall bear interes}{\insrsid7887414 
t at the same rate accordingly.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\b\insrsid1331878\charrsid7887414 126 Payment of inc}{\b\insrsid7887414\charrsid7887414 ome tax by persons leaving Niue}{\b\insrsid1331878\charrsid7887414 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (1) Upon the application of any person about to leave Niue, }{\insrsid7887414 if the Treasurer is satisfied \endash  }{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7887414 {\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (a) That the person is not liable to pay any income tax; or }{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (b) That all income tax payable by that person has been paid; or }{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (c) That satisfactory arrangements have been or will be made for the payment of all income tax that is or may become payable by that person \endash  
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par the Treasurer shall issue a certificate to the effect that that person is not under any liability for income tax requiring to be discharged before he leaves Niue. }{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) Every certificate under this section shall remain in force for such period or until such date as may be specified in }{\insrsid7887414 that behalf in the certificate.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 
(3) No ticket or other authority to travel from Niue by any ship or aircraft shall be issued to or in respect of any person by the owner or charterer, or by any representative or employee of the owner or charterer, of the ship or aircraft
 nor shall any person be permitted to sign on or be engaged as a member of the crew of any ship or aircraft leaving Niue unless and until a certificate issued under this section in respect of that person and not expiring before the date of the departure o
f the ship or aircraft from Niue is presented to the owner or charterer, or to his representative or employee. }{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (4) On the first working day after the departure of any ship or aircraft from any port or place at which it takes on board passengers or crew fo
r any destination beyond Niue, the owner or charterer of the ship or aircraft or the representative or employee of the owner or charterer at that port or place shall deliver or forward by post to the Treasurer all certificates so presented by persons trav
e
lling by the ship or aircraft, together with a list showing the names and last known address in Niue of every person who so travelled (not including, unless the Treasurer in any case otherwise requires, any member of the crew of or staff of the ship or ai
rcraft not signing on or being engaged as a member of t}{\insrsid7887414 he crew at that port or place).}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (5) If any person travels from Niue by any ship or aircraft under a ticket or other authority issued at any port or place or signs on or is engaged as a member of the cr
ew in contravention of this section, the owner or charterer and the representative or employee (if any) of the owner or charterer at that port or place shall be personally liable jointly and severally to pay the amount of income tax (if any) that is or ma
y become due and payable by that person in respect of income derived in the income year in which he leav}{\insrsid7887414 es Niue or in any earlier year.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (6) Every person who acts in contravention of or fails to comply with this section or who makes a false declaration or f
urnishes false information for the purpose of obtaining a certificate or who having obtained a certificate transfers it to any other person, commits an offence against this Act. 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7887414 {\b\insrsid1331878\charrsid7887414 
\par PART 8
\par PENALTIES}{\b\insrsid1331878 
\par }{\b\insrsid7887414\charrsid7887414 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\b\insrsid1331878\charrsid7887414 127 Penalty}{\b\insrsid7887414  for failure to furnish returns}{\b\insrsid1331878 
\par }{\b\insrsid7887414\charrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (1) Every person who \endash  }{\insrsid1331878 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7887414 {\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (a) Refuses or fails to furnish any return or information as and when required by this Act or by the Treasurer; or }{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (b) Wilfully or negligently makes any false return, or gives any false information, or misleads or attempts to mislead the Treasurer, in relation to any matter or thing affecting his own or any other per}{
\insrsid7887414 son\rquote s liability to taxation; or}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (c) Refuses or fails without lawful justification to duly attend and give evidence when required by the Treasurer, or to truly and fully answer any question put to him or to produce any bo}{\insrsid7887414 
ok or paper required of him; or}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (d) Obstructs any officer acting in the discharge of his duties or in the exercise of his }{\insrsid7887414 powers under this Act; or}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (e) Commits any other breach of this Act for which no other pe}{\insrsid7887414 nalty is expressly provided; or}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (f) Aids, abets,}{\insrsid7887414  or incites any other person to commit any offence }{\insrsid7887414\charrsid14316353 against this Act}{\insrsid7887414 
\par 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 \endash  commits an offence against this Act and is liable to a fine}{\insrsid7887414 
 not exceeding 2 penalty units.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 (2) In any proceedings against a person for refusing or failing to furnish any return or information as and when required by the Act, or by the Treasurer, a certificate in writ
ing signed by the Treasurer certifying that the return or information so required has not been received from that person at the place where or by the person to whom the return or information should have been furnished, shall, in the absence or proof to th
e contrary, be sufficient evidence that the defendant has refused or failed to fur}{\insrsid7887414 nish the return or information.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\b\insrsid1331878\charrsid7887414 128 Fines recoverable 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 All fines under this Act shall be recoverable by way of prosecution in the Court and only upon the information of the 
Treasurer, or of some person authorised in writing by the Treasurer in that behalf; and the signature of the Treasurer to any warrant of authority under this section shall be judicially noted. }{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\b\insrsid1331878\charrsid7887414 129 Information may be laid within ten years 
\par }{\insrsid7887414\charrsid14316353 
\par }{\insrsid1331878\charrsid14316353 Notwithstanding anything in any other Act to the contrary any information in respect of any time within 10 years after the termination of the year in which the offence was committed. }{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\b\insrsid1331878\charrsid7887414 130 Penal tax in case of evasion 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 If any taxpayer evades, or attempts 
to evade, or does any act with intent to evade, or makes default in the performance of any duty imposed upon him by this Act with intent to evade, the assessment or payment of any sum which is or may become chargeable against him by way of tax (which sum 
is hereinafter referred to as the deficient tax) he shall be chargeable, by way of penalty for that offence, with additional tax (penal tax) not exceeding an amount equal to t}{\insrsid7887414 he amount of the deficient tax.}{\insrsid1331878 
\par }{\insrsid7887414\charrsid14316353 
\par }{\b\insrsid1331878\charrsid7887414 131 Nature of penal tax 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 Subject to this Part penal tax shall for all purposes be deemed to be tax of the same nature as the deficient tax, and shall be deemed to be payable in and for the same year of assessment as the deficient tax. 
\par }{\b\insrsid7887414 
\par }{\b\insrsid1331878\charrsid7887414 132 Assessment of penal tax 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 The penal tax shall be assessed by the Treasurer in the same manner, so far as may be, as the deficient tax, but separately from it. 
\par }{\b\insrsid7887414 
\par }{\b\insrsid1331878\charrsid7887414 133 Objections to penal tax 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (1) Any such assessment of penal tax shall be subject in the same manner as any other assessment of tax, 
to objection on the ground that the person so assessed is not chargeable with penal tax, or on the ground that the amount so assessed is excessive. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (2) All the provisions of this Act as to objections shall apply to an objection to an assessment of penal 
tax, save that the burden of proving the offence in respect of which penal tax is chargeable shall lie upon the Treasurer. 
\par 
\par }{\b\insrsid1331878\charrsid7887414 134 Recovery of penal tax 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 An assessment of penal tax may be made and the tax so assessed shall be recoverable at any time whether before or after the deficient tax has been assessed or become assessable or payable, or has been paid. 
\par }{\b\insrsid7887414 
\par }{\b\insrsid1331878\charrsid7887414 135 Recovery of penal tax from executors or administrators 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (1) Penal tax shall be assessable against and recoverable from the executors or administr
ators of a deceased taxpayer, but, if so assessed, the amount of it shall be recoverable only as a debt incurred by the deceased in his lifetime. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (2) No penal tax shall be recoverable from any person other than the taxpayer himself, or his executors or administrators. 
\par 
\par }{\b\insrsid1331878\charrsid7887414 136 Amendment of assessment of penal tax 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 An assessment of penal tax may be amended in the same manner as any other assessment. 
\par }{\b\insrsid7887414 
\par }{\b\insrsid1331878\charrsid7887414 137 Limitation of time for assessment of penal tax 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 No assessment of penal tax shall be made or increased at any time after the expiration of 10 years after the year of assessment of the deficient tax. 
\par }{\b\insrsid7887414 
\par }{\b\insrsid1331878\charrsid7887414 138 Recovery of penal tax not affected by conviction of taxpayer 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 
The assessment of recovery of penal tax in respect of any offence shall not be in any manner barred or affected by the fact that the taxpayer has been convicted under this Act of the same or any other offence; but no person who has paid the penal tax asse
ssed against him for any offence shall be thereafter convicted of the same offence. 
\par }{\b\insrsid7887414 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7887414 {\b\insrsid1331878\charrsid7887414 PART 9}{\b\insrsid7887414 
\par }{\b\insrsid1331878\charrsid7887414 GENERAL
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\b\insrsid7887414 
\par }{\b\insrsid1331878\charrsid7887414 139 Treasurer to have power}{\b\insrsid7887414  to inspect books and documents}{\b\insrsid1331878 
\par }{\b\insrsid7887414\charrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (1) Notwithstanding anything to the contrary in any other Act, the Treasurer or any officer of 
the Government authorised by him in that behalf shall at all times have full and free access to all books and documents, whether in the custody or under the control of a public officer or a body corporate or any other person whatsoever, for the purpose of
 
inspecting any books and documents which the Treasurer or officer considers necessary or relevant for the purpose of collecting any tax or duty which the Treasurer is authorised to collect, or considers likely to provide any information otherwise required
 for any such purpose, and may, without fee or reward, make extracts from or copies of any such books or documents. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (2) The Treasurer or any officer of the Government authorised by him in that behalf, may for the purposes of any investigation under this s
ection require the owner or manager of any property or business, to give him all reasonable assistance in the investigation and to answer all proper questions relating to any such investigation either orally, or, if the Treasurer or officer so requires, i
n writing, or by statutory declaration, and for that purpose may require the owner or manager or, in the case of a company, any officer of the company to attend at the premises with him. 
\par 
\par }{\b\insrsid1331878\charrsid7887414 140 Information to be furnished on request of Treasurer 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (1) Every 
person (including any officer employed in or in connection with any department of the Government or by any public authority, and any other public officer) shall, if required by the Treasurer or by any officer of the Government authorised by him in that be
h
alf furnish in writing any information and produce any books and documents which the Treasurer or officer considers necessary or relevant for any purpose relating to the administration or enforcement of this Act or any other Act administered by the Treasu
rer, and which may be in the knowledge, possession, or control of that person. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (2) Without limiting subsection (1) it is hereby declared that the information in writing which may be required under this section shall include lists of shareholders of compan
ies, with the amount of capital contributed by and dividends paid to each shareholder, copies of balance sheets and of profit and loss accounts and other accounts and statements of assets and liabilities of any person. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (3) The Treasurer or any officer of
 the Government authorised by him in that behalf may require that any written information or particulars furnished under this section shall be verified by statutory declaration or otherwise. 
\par 
\par }{\b\insrsid1331878\charrsid7887414 141 Inquiry before a Judge or Commissioner of the High Court 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 
(1) In any case in which the Treasurer deems it necessary to hold an inquiry for the purpose of obtaining any information with respect to the liability of any person for any tax or duty which the Treasurer is authorised to collect or any other information
 required for the purposes of the administration or enforcement of this Act or any other Act administered by the Treasurer, he may apply in writing to a Judge or Commissioner of the High Court to hold an inquiry under this section. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (2) For the purposes of
 any such inquiry the Judge or Commissioner of the High Court may summon before him and examine on oath touching any matter which is relevant to the subject matter of the inquiry, all persons whom the Treasurer or any other person interested requires to b
e so called and examined. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (3) The Judge or Commissioner of the High Court shall have all such jurisdiction and authority touching the summoning and examination of any such person as he would ha
ve in respect of a witness in a civil action within his ordinary jurisdiction and the person so summoned and examined shall, subject to this Act, have all such rights and be subject to all such liabilities as he would have and be subject to if he were suc
h a witness as aforesaid. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 
(4) (a) The Treasurer and every person who is interested in the subject matter of the inquiry may be represented by a barrister or solicitor, or, with the leave of the Court, by any other person, who may examine, cross-examine an
d re-examine under the ordinary practice, any person so summoned. 
\par }{\insrsid7887414 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7887414 {\insrsid1331878\charrsid14316353 (b) Every person so summoned may be cross-examined by the Treasurer or by the Treasurer\rquote 
s barrister or solicitor. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (5) Every examination under this section shall take place in chambers. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 
(6) The statement of every person so examined shall be taken down in writing and signed by him in the presence of the Judge or Commissioner of the High Court and delivered to the Treasurer and shall not form part of the records of the Court. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (7) No person summoned or examined under this section shall be excused from answering any question on the ground that the answer may incriminate him or render him liable to any penalty or forfeiture. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 
(8) No statement made by any such person in answer to any question put to him shall in criminal proceedings be admissable in evidence against him, except upon a charge of perjury against him in respect of his testimony upon that examination. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (9) A person summoned under this section may receive such sum on account of travelling expenses and loss of time as the Judge or Commissioner of the High Court thinks reasonable and orders accordingly. 
\par 
\par }{\b\insrsid1331878\charrsid7887414 142 Inquiry by Treasurer 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (1) The Treasurer may, for the purpos
e of obtaining any information with respect to the liability of any person for any tax or duty which the Treasurer is authorised to collect or any other information required for the purposes of the administration or enforcement of any Act administered by 
t
he Treasurer, by notice in writing, require any person to attend and give evidence before him or before any officer of the department authorised by him in that behalf and to produce all books and documents in the custody or under the control of that perso
n which contain or which the Treasurer or the authorised officer considers likely to contain any such information. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (2) The Treasurer may require any such evidence to be given on oath and either orally or in writing. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (3) If any person required to give ev
idence under this section refuses or wilfully neglects to appear before the Treasurer or authorised officer or to take an oath as witness or if any person being sworn as a witness at any such inquiry refuses or wilfully neglects to answer any question put
 to him touching the subject matter of the inquiry or to produce to the Treasurer or authorised officer any such documents as aforesaid, that person shall be liable on conviction to a fine not exceeding 2 penalty units. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (4) If any person wilfully gives false evidence at any inquiry under this section he shall be guilty of perjury within the meaning of the Niue Act 1966. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (5) A person required to attend before the Treasurer or an authorised officer may receive such sum on account of travelling expenses and loss of time as the Treasurer thinks reasonable and orders accordingly. 
\par 
\par }{\b\insrsid1331878\charrsid7887414 143 Offences 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (1) Every person commits an offence against sections 139 to 142 who \endash  
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11088664 {\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (a) Acts in contravention of, or, without lawful justification or excuse, fails to comply in any respect with any provision of those sections or any requirement imposed thereunder; 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (b) Wilfully deceives or attempts to deceive the Treasurer or any officer of the department in the exercise of any powers or function under those sections; 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (c) With intent to deceive makes any false or misleading statement or any material omission, in any information given to the Treasurer or any officer of the department}{\insrsid8010926\charrsid14316353  }{
\insrsid1331878\charrsid14316353 for the purposes of those sections. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par (2) Every person who commits an offence against any one of sections 139 to 142 for which no other penalty is prescribed shall be liable on conviction to a fine not exceeding 1 penalty unit. 
\par }{\b\insrsid7887414 
\par }{\b\insrsid1331878\charrsid7887414 144 Keeping of business records 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 
(1) Subject to subsection (2) every person carrying on business or deriving income other than salary or wages shall keep sufficient records in the English or Niuean language to enable his assessable income and allowable deductions to be readily ascert
ained by the Treasurer or any officer authorised by him in that behalf and shall retain all such records so kept. 
\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (2) This section shall not require the retention of any records \endash  
\par }{\insrsid7887414 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7887414 {\insrsid1331878\charrsid14316353 (a) In respect of which the Treasurer has notified the taxpayer in writing that retention is not required; 

\par }{\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (b )Of a company which has been wound up and finally dissolved. }{\insrsid7887414 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid7887414 
\par }{\insrsid1331878\charrsid14316353 (3) For the purposes of this section }{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 records}{\insrsid8010926\charrsid14316353 "}{\insrsid1331878\charrsid14316353 
 includes books of account recording receipts or payments or income or expenditure or purchases or sales, a
nd also includes vouchers, invoices, receipts, and such other documents as are necessary to verify the entries in any such books of account and in the case of an agent, records of all transactions carried out on behalf of his principal. 
\par 
\par (4) Every person who fails to comply with this section commits an offence. 
\par }{\insrsid14033580 
\par }{\b\insrsid1331878\charrsid14033580 145 Employers to make returns as to employees 
\par }{\insrsid14033580 
\par }{\insrsid1331878\charrsid14316353 
Every person shall from time to time, as required by the Treasurer, make a return of all persons employed by him during any year, and of all salaries, wages, allowances and other emoluments received during that year by each person so employed. 
\par }{\b\insrsid14033580 
\par }{\b\insrsid1331878\charrsid14033580 146 Return of interest paid on deposits 
\par }{\insrsid14033580 
\par }{\insrsid1331878\charrsid14316353 
Every bank, local or public authority or other company or person who in the course of business holds money by way of deposit and allows interest thereon shall from time to time, as required by the Treasurer, make a return of
 all interest so allowed during the year or other period to which the requisition of the Treasurer relates, together with the names, addresses, and occupations of the person to whom such interest has been allowed. 
\par }{\b\insrsid14033580 
\par }{\b\insrsid1331878\charrsid14033580 147 Returns as to debentures and interest thereon 
\par }{\insrsid14033580 
\par }{\insrsid1331878\charrsid14316353 
Every company or local or public authority shall as required by the Treasurer make a return giving such particulars as the Treasurer requires relative to debentures issued by that company or local or public authority the holders thereof, and th
e interest paid or payable on it. 
\par }{\b\insrsid14033580 
\par }{\b\insrsid1331878\charrsid14033580 148 Excess tax may be repaid within four years 
\par }{\insrsid14033580 
\par }{\insrsid1331878\charrsid14316353 (1) In any case where the Treasurer is satisfied that tax has been paid in excess of the amount properly payable he shall advise the person concerned of the excess payment
 and shall refund the amount paid in excess if written application for the refund is made by or on behalf of the taxpayer \endash  
\par }{\insrsid14033580 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14033580 {\insrsid1331878\charrsid14316353 
(a) In any case where the assessment of the tax has not been altered, within 4 years after the end of the year in which the assessment was made; 
\par }{\insrsid14033580 
\par }{\insrsid1331878\charrsid14316353 (b) In any case where the original assessment has been altered (whether once or more than once), within 4 years after the end of the year in which the original assessment was made. 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid14033580 
\par }{\insrsid1331878\charrsid14316353 (2) In any case where an assessment has been altered so 
as to increase the amount of tax payable and the Treasurer is satisfied that by reason of that alteration tax has been paid in excess of the amount properly payable, he shall advise the person concerned of the excess payment and shall refund the amount so
 
paid in excess by reason of that alteration if written application for the refund is made by or on behalf of the taxpayer within 4 years after the end of the year in which the alteration was made, notwithstanding that the application may be made after the
 time allowed by subsection (1). 
\par 
\par }{\b\insrsid1331878\charrsid14033580 149 In cases of serious hardship Treasurer may grant relief to taxpayer 
\par }{\insrsid14033580 
\par }{\insrsid1331878\charrsid14316353 (1) In any case where it is shown to the satisfaction of the Treasurer \endash  
\par }{\insrsid14033580 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14033580 {\insrsid1331878\charrsid14316353 (a) That any taxpayer has suffered such loss or is in such circumstances 
that the exaction of the full amount of the tax has entailed or would entail serious hardship; or 
\par }{\insrsid14033580 
\par }{\insrsid1331878\charrsid14316353 (b) That, owing to the death of any person who if he had not died would have been liable to pay tax, the dependants of that person are in such circumstances
 that the exaction of the full amount of the tax has entailed or would entail serious hardship \endash  
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par he may, subject to this section, release the taxpayer or the executor or administrator of the deceased taxpayer (as the case may be) wholly or in part from his liability, and may make such alterations in the assessment as are necessary for that purpose, a
nd may if the tax as previously assessed or any part of it has been already paid, refund any tax paid in excess of the amount of the assessment as altered under this section. 
\par }{\insrsid14033580 
\par }{\insrsid1331878\charrsid14316353 (2) No amount of tax in excess of under $200 shall be remitted or refunded in any one year under this section except with the approval of Cabinet. 
\par }{\b\insrsid14033580 
\par }{\b\insrsid1331878\charrsid14033580 150 Agreements purporting to alter incidence of taxation to be void 
\par }{\insrsid14033580 
\par }{\insrsid1331878\charrsid14316353 Every contract, agreement, or arrangement shall be absolutely void in so far as directly or indirectly it has or purp
orts to have the purpose or effect of in any way altering the incidence of income tax, or relieving any person from his liability to pay such tax. 
\par }{\b\insrsid14033580 
\par }{\b\insrsid1331878\charrsid14033580 151 Debentures issued free of income tax 
\par }{\insrsid14033580 
\par }{\insrsid1331878\charrsid14316353 (1) Nothing in section 150 shall be so construed as to render void any contract, agreement, or arrangement made or entered into by any company}{\insrsid8010926\charrsid14316353  }{\insrsid1331878\charrsid14316353 
to the effect that the interest on any debentures issued by that company shall be free of income tax; and all suc
h contracts, agreements and arrangements are hereby declared to be valid and effective in accordance with this section unless the company is expressly or impliedly prohibited, by its memorandum or articles of association from making or entering into any s
uch contract, agreement or arrangement. 
\par }{\insrsid14033580 
\par }{\insrsid1331878\charrsid14316353 (2) Where any debentures issued by a company purport to be issued free of income tax the company shall be liable for the payment of the income tax payable in respect of it, and the debenture-holders shall be entitle
d to receive the full amount of interest payable under the debentures. 
\par 
\par }{\b\insrsid1331878\charrsid14033580 152 Extension of time 
\par }{\insrsid14033580 
\par }{\insrsid1331878\charrsid14316353 Notwithstanding this Act where any person within Niue is residing temporarily or permanently on some island other than Niue, and by reason of a lack of or a de
lay in air and sea communication between that island and Niue, is unable to assert his rights or to fulfil his obligations under this Act within the proper time, then the Treasurer shall have power to grant the said taxpayer such further extension or exte
nsions of time as the Treasurer may deem necessary. 
\par }{\b\insrsid14033580 
\par }{\b\insrsid1331878\charrsid14033580 153 Airlines liable for taxation 
\par }{\insrsid14033580 
\par }{\insrsid1331878\charrsid14316353 Provision is hereby made for the introduction of a tax at the discretion of and at a rate to be determined by Cabinet, to be applied to the gross revenue generated by a
ll airlines on such sectors into and out of Niue as may be determined by Cabinet. 
\par }{\insrsid14033580 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14033580 {\b\insrsid1331878\charrsid14033580 \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash 
\endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash 
\par }{\b\insrsid14033580\charrsid14033580 
\par }{\b\insrsid1331878\charrsid14033580 SCHEDULES
\par }{\b\insrsid14033580\charrsid14033580 
\par }{\b\insrsid14033580 SCHEDULE 1
\par }{\b\insrsid1331878\charrsid14033580 Rates of Income Tax Part A}{\b\insrsid1331878 
\par }{\b\insrsid14033580\charrsid14033580 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\b\insrsid1331878\charrsid14033580 1 Interpretation 
\par }{\insrsid14033580 
\par }{\insrsid1331878\charrsid14316353 In this Schedule}{\insrsid14033580 
\par 
\par }{\b\insrsid8010926\charrsid14033580 "}{\b\insrsid1331878\charrsid14033580 taxable income}{\b\insrsid8010926\charrsid14033580 "}{\insrsid1331878\charrsid14316353  means income on which income tax is payable. 
\par }{\insrsid14033580 
\par }{\b\insrsid1331878\charrsid14033580 2 Companies }{\b\insrsid1331878 
\par }{\b\insrsid14033580\charrsid14033580 
\par }{\insrsid1331878\charrsid14316353 The rate of income tax payable in respect of taxable income derived by a company in Niue shall be 30 cents for every dollar of taxable income. 
\par }{\insrsid14033580 
\par }{\b\insrsid1331878\charrsid14033580 3 Other taxpayers 
\par }{\insrsid14033580 
\par }{\insrsid1331878\charrsid14316353 On all income not included wi
thin clause 2 the rate of income tax for every dollar of taxable income shall be the effective rate of tax ascertained by calculating tax on that income in accordance with the rates of tax specified in Part B and multiplying the tax so calculated by the n
umber of dollars included in that income. }{\insrsid1331878 
\par }{\insrsid14033580\charrsid14316353 
\par }\trowd \irow0\irowband0\ts11\trgaph108\trrh203\trleft-108\trftsWidth3\trwWidth8503\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth8503\clshdrawnil \cellx8395\pard \qc \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14033580 {\insrsid1331878\charrsid14316353 PART B\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid1331878\charrsid14316353 \trowd \irow0\irowband0
\ts11\trgaph108\trrh203\trleft-108\trftsWidth3\trwWidth8503\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth8503\clshdrawnil \cellx8395\row }\trowd \irow1\irowband1\ts11\trgaph108\trrh270\trleft-108\trftsWidth3\trwWidth8503\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3125\clshdrawnil \cellx3017\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1810\clshdrawnil \cellx4827\clvertalc\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3568\clshdrawnil \cellx8395\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14316353 {
\insrsid1331878\charrsid14316353 On so much income as \endash  \cell \cell The rate of tax for every dollar \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid1331878\charrsid14316353 
\trowd \irow1\irowband1\ts11\trgaph108\trrh270\trleft-108\trftsWidth3\trwWidth8503\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth3125\clshdrawnil \cellx3017\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1810\clshdrawnil \cellx4827\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3568\clshdrawnil \cellx8395\row }\trowd \irow2\irowband2\ts11\trgaph108\trrh210\trleft-108\trftsWidth3\trwWidth8503\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3125\clshdrawnil \cellx3017\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1810\clshdrawnil \cellx4827
\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3568\clshdrawnil \cellx8395\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14316353 {
\insrsid1331878\charrsid14316353 \cell \cell Shall be cents \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid1331878\charrsid14316353 \trowd \irow2\irowband2
\ts11\trgaph108\trrh210\trleft-108\trftsWidth3\trwWidth8503\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth3125\clshdrawnil \cellx3017\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1810\clshdrawnil \cellx4827\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3568\clshdrawnil \cellx8395\row }\trowd \irow3\irowband3\ts11\trgaph108\trrh263\trleft-108\trftsWidth3\trwWidth8503\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalc\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3125\clshdrawnil \cellx3017\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1810\clshdrawnil \cellx4827
\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3568\clshdrawnil \cellx8395\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14316353 {
\insrsid1331878\charrsid14316353 Does not exceed $5,000 \cell \cell 10 \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid1331878\charrsid14316353 \trowd \irow3\irowband3
\ts11\trgaph108\trrh263\trleft-108\trftsWidth3\trwWidth8503\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth3125\clshdrawnil \cellx3017\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1810\clshdrawnil \cellx4827\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3568\clshdrawnil \cellx8395\row }\trowd \irow4\irowband4\ts11\trgaph108\trrh240\trleft-108\trftsWidth3\trwWidth8503\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4935\clshdrawnil \cellx4827\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3568\clshdrawnil \cellx8395
\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14316353 {\insrsid1331878\charrsid14316353 Exceeds $5,000 but does not exceed $15,000 \cell 30 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid1331878\charrsid14316353 \trowd \irow4\irowband4
\ts11\trgaph108\trrh240\trleft-108\trftsWidth3\trwWidth8503\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4935\clshdrawnil \cellx4827\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3568\clshdrawnil \cellx8395\row }\pard 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14316353 {\insrsid1331878\charrsid14316353 Exceeds $15,000 but does not exceed $35,000 \cell 40 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid1331878\charrsid14316353 \trowd \irow5\irowband5
\ts11\trgaph108\trrh240\trleft-108\trftsWidth3\trwWidth8503\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4935\clshdrawnil \cellx4827\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3568\clshdrawnil \cellx8395\row }\trowd \irow6\irowband6\lastrow 
\ts11\trgaph108\trrh218\trleft-108\trftsWidth3\trwWidth8503\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth3125\clshdrawnil \cellx3017\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1810\clshdrawnil \cellx4827\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3568\clshdrawnil \cellx8395\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14316353 {\insrsid1331878\charrsid14316353 Exceeds $35,000 \cell \cell 50 \cell 
}\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid1331878\charrsid14316353 \trowd \irow6\irowband6\lastrow 
\ts11\trgaph108\trrh218\trleft-108\trftsWidth3\trwWidth8503\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth3125\clshdrawnil \cellx3017\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1810\clshdrawnil \cellx4827\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3568\clshdrawnil \cellx8395\row }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14033580 {\b\insrsid1331878\charrsid14033580 \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash 
\endash \endash \endash \endash \endash \endash \endash }{\b\insrsid14033580\charrsid14033580 
\par }{\b\insrsid14033580 
\par }{\b\insrsid1331878\charrsid14033580 SCHEDULE 2
\par RATE OF DEPRECIATION}{\b\insrsid1331878 
\par }{\b\insrsid14033580\charrsid14033580 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\b\insrsid1331878\charrsid14033580 1 Buildings 
\par }{\insrsid14033580\charrsid14316353 
\par }\trowd \irow0\irowband0\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414
\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid13523046 Reinforced concrete throughout \cell 
1 per cent of cost price\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid13523046 \trowd \irow0\irowband0
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid13523046 Brick, stone or concrete walled\cell 
11/2 per cent of cost price\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid13523046 \trowd \irow1\irowband1
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid13523046 Wooden-framed\cell 21/2 per cent of cost price\cell 
}\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid13523046 \trowd \irow2\irowband2
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid13523046 Steel framed\cell }{\insrsid13523046 
1 per cent of cost price}{\insrsid13523046\charrsid13523046 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\insrsid13523046\charrsid13523046 \trowd \irow3\irowband3
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid13523046 
Other buildings which cannot be Classified under any of the Preceding headings\cell Such rate as may be fixed by the Treasurer in the particular case\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid13523046 \trowd \irow4\irowband4
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid13523046 \cell \cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid13523046 \trowd \irow5\irowband5
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13523046\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\b\insrsid13523046\charrsid14033580 2 Assets other than Builders 
\par }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 {\insrsid13523046\charrsid13523046 \cell \cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid13523046 \trowd \irow6\irowband6
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid14316353 
Plant, machinery, vehicles, etc Other than those listed hereunder}{\insrsid13523046\charrsid13523046 \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13523046\yts123 {
\insrsid13523046\charrsid14316353 20 per cent of the 
\par diminishing value}{\insrsid13523046\charrsid13523046 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid13523046 
\trowd \irow7\irowband7\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414
\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid13523046 \cell \cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid13523046 \trowd \irow8\irowband8
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid14316353 Containe}{\insrsid13523046 
rs (casks, crates, Drums, cans, }{\insrsid13523046\charrsid14316353 bottles and Other containers)}{\insrsid13523046\charrsid13523046 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13523046\yts123 {\insrsid13523046\charrsid14316353 )}{\insrsid13523046 
\par }{\insrsid13523046\charrsid14316353 )}{\insrsid13523046\charrsid13523046 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\insrsid13523046\charrsid13523046 \trowd \irow9\irowband9
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid14316353 Dies}{\insrsid13523046\charrsid13523046 \cell }{
\insrsid13523046\charrsid14316353 )}{\insrsid13523046\charrsid13523046 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\insrsid13523046\charrsid13523046 \trowd \irow10\irowband10
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid14316353 Fences}{\insrsid13523046\charrsid13523046 \cell }{
\insrsid13523046\charrsid14316353 )}{\insrsid13523046\charrsid13523046 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\insrsid13523046\charrsid13523046 \trowd \irow11\irowband11
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid14316353 
Libraries in the case of professional men, but not salaried taxpayers}{\insrsid13523046\charrsid13523046 \cell }{\insrsid13523046\charrsid14316353 )}{\insrsid13523046 
\par }{\insrsid13523046\charrsid14316353 ) Loose tools}{\insrsid13523046\charrsid13523046 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\insrsid13523046\charrsid13523046 \trowd \irow12\irowband12
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid14316353 Loose tools}{\insrsid13523046\charrsid13523046 \cell }{
\insrsid13523046\charrsid14316353 ) Cost of replacements}{\insrsid13523046\charrsid13523046 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\insrsid13523046\charrsid13523046 \trowd \irow13\irowband13
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid14316353 Moulds}{\insrsid13523046\charrsid13523046 \cell }{
\insrsid13523046\charrsid14316353 ) each year}{\insrsid13523046\charrsid13523046 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\insrsid13523046\charrsid13523046 \trowd \irow14\irowband14
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid14316353 Machine tools}{\insrsid13523046\charrsid13523046 \cell 
}{\insrsid13523046\charrsid14316353 )}{\insrsid13523046\charrsid13523046 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\insrsid13523046\charrsid13523046 \trowd \irow15\irowband15
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid14316353 Patterns}{\insrsid13523046\charrsid13523046 \cell }{
\insrsid13523046\charrsid14316353 )}{\insrsid13523046\charrsid13523046 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\insrsid13523046\charrsid13523046 \trowd \irow16\irowband16
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid14316353 Pipelines}{\insrsid13523046\charrsid13523046 \cell }{
\insrsid13523046\charrsid14316353 )}{\insrsid13523046\charrsid13523046 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\insrsid13523046\charrsid13523046 \trowd \irow17\irowband17
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid14316353 Printing type}{\insrsid13523046\charrsid13523046 \cell 
}{\insrsid13523046\charrsid14316353 )}{\insrsid13523046\charrsid13523046 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\insrsid13523046\charrsid13523046 \trowd \irow18\irowband18
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid14316353 Sacks}{\insrsid13523046\charrsid13523046 \cell }{
\insrsid13523046\charrsid14316353 )}{\insrsid13523046\charrsid13523046 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\insrsid13523046\charrsid13523046 \trowd \irow19\irowband19
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid14316353 
Small articles requiring frequent Renewal (crockery, cutlery, linen, etc.)}{\insrsid13523046\charrsid13523046 \cell }{\insrsid13523046\charrsid14316353 )}{\insrsid13523046 
\par }{\insrsid13523046\charrsid14316353 )}{\insrsid13523046\charrsid13523046 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\insrsid13523046\charrsid13523046 \trowd \irow20\irowband20
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4094\clshdrawnil \cellx8414\row 
}\trowd \irow21\irowband21\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth8522\clshdrawnil \cellx8414\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 
\fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid13523046 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\insrsid13523046\charrsid13523046 \trowd \irow21\irowband21
\ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth8522\clshdrawnil \cellx8414\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3480795\yts123 
\fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid14316353 The Treasurer may specify that the replacement costs of any other items not particular mentioned above may be allowed as a deduction in any year.}{\insrsid13523046 

\par 
\par }\pard \qc \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13523046\yts123 {\insrsid13523046 ______________________________
\par 
\par }{\insrsid13523046\charrsid14316353 SCHEDULE 3}{\insrsid13523046 
\par }{\insrsid13523046\charrsid14316353 Low income rebate}{\insrsid13523046 
\par }{\insrsid13523046\charrsid14316353 (Section 41A)}{\insrsid13523046 
\par }{\insrsid13523046\charrsid13523046 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13523046\charrsid13523046 
\trowd \irow22\irowband22\lastrow \ts123\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind0\tblindtype3 \clvertalt
\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth8522\clshdrawnil \cellx8414\row }\trowd \irow0\irowband0
\ts11\trgaph108\trrh393\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalb\clbrdrt\brdrs\brdrw10\brdrcf17 \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl 
\clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf17 \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10\brdrcf17 
\cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil \cellx8420\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14316353 {\insrsid1331878\charrsid14316353 Amount of assessable income of \cell Rebate \cell 
}\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid1331878\charrsid14316353 \trowd \irow0\irowband0
\ts11\trgaph108\trrh393\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalb\clbrdrt\brdrs\brdrw10\brdrcf17 \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl 
\clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf17 \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10\brdrcf17 
\cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil \cellx8420\row }\trowd \irow1\irowband1\ts11\trgaph108\trrh375\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt
\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrs\brdrw10\brdrcf17 \clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb
\brdrs\brdrw10\brdrcf17 \clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil \cellx8420\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14316353 {
\insrsid1331878\charrsid14316353 Taxpayer \cell \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid1331878\charrsid14316353 \trowd \irow1\irowband1
\ts11\trgaph108\trrh375\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrs\brdrw10\brdrcf17 
\clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrs\brdrw10\brdrcf17 \clbrdrr\brdrs\brdrw10\brdrcf17 
\cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil \cellx8420\row }\trowd \irow2\irowband2\ts11\trgaph108\trrh378\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalc
\clbrdrt\brdrs\brdrw10\brdrcf17 \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf17 \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb
\brdrtbl \clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil \cellx8420\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14316353 {\insrsid1331878\charrsid14316353 
$10,000 or less \cell An amount equal to the income \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid1331878\charrsid14316353 \trowd \irow2\irowband2
\ts11\trgaph108\trrh378\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrs\brdrw10\brdrcf17 \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl 
\clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf17 \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10\brdrcf17 
\cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil \cellx8420\row }\trowd \irow3\irowband3\ts11\trgaph108\trrh210\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt
\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl \clbrdrr
\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil \cellx8420\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14316353 {\insrsid1331878\charrsid14316353 whichever is the lesser amount 
\cell tax that would otherwise be \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid1331878\charrsid14316353 \trowd \irow3\irowband3
\ts11\trgaph108\trrh210\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl \clbrdrr
\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil \cellx8420\row 
}\trowd \irow4\irowband4\ts11\trgaph108\trrh270\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb
\brdrtbl \clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil 
\cellx8420\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14316353 {\insrsid1331878\charrsid14316353 \cell payable on the assessable income \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid1331878\charrsid14316353 \trowd \irow4\irowband4
\ts11\trgaph108\trrh270\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl \clbrdrr
\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil \cellx8420\row 
}\trowd \irow5\irowband5\ts11\trgaph108\trrh670\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb
\brdrs\brdrw10\brdrcf17 \clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrs\brdrw10\brdrcf17 \clbrdrr\brdrs\brdrw10\brdrcf17 
\cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil \cellx8420\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14316353 {\insrsid1331878\charrsid14316353 \cell of the taxpayer or $1000 being \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid1331878\charrsid14316353 \trowd \irow5\irowband5
\ts11\trgaph108\trrh670\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrs\brdrw10\brdrcf17 
\clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrs\brdrw10\brdrcf17 \clbrdrr\brdrs\brdrw10\brdrcf17 
\cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil \cellx8420\row }\trowd \irow6\irowband6\ts11\trgaph108\trrh280\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalc
\clbrdrt\brdrs\brdrw10\brdrcf17 \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf17 \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb
\brdrtbl \clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil \cellx8420\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14316353 {\insrsid1331878\charrsid14316353 
More than $10,000 but less than $20,000 \cell $1000 less 10 cents for each dollar \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid1331878\charrsid14316353 \trowd \irow6\irowband6
\ts11\trgaph108\trrh280\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrs\brdrw10\brdrcf17 \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl 
\clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf17 \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10\brdrcf17 
\cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil \cellx8420\row }\trowd \irow7\irowband7\ts11\trgaph108\trrh218\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt
\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl \clbrdrr
\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil \cellx8420\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14316353 {\insrsid1331878\charrsid14316353 \cell 
of assessable income of the \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid1331878\charrsid14316353 \trowd \irow7\irowband7
\ts11\trgaph108\trrh218\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl \clbrdrr
\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrtbl \clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil \cellx8420\row 
}\trowd \irow8\irowband8\lastrow \ts11\trgaph108\trrh510\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 
\clbrdrb\brdrs\brdrw10\brdrcf17 \clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrs\brdrw10\brdrcf17 \clbrdrr\brdrs\brdrw10\brdrcf17 
\cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil \cellx8420\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14316353 {\insrsid1331878\charrsid14316353 \cell taxpayer in excess of $10,000 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid1331878\charrsid14316353 \trowd \irow8\irowband8\lastrow 
\ts11\trgaph108\trrh510\trleft-108\trftsWidth3\trwWidth8528\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrs\brdrw10\brdrcf17 
\clbrdrr\brdrs\brdrw10\brdrcf17 \cltxlrtb\clftsWidth3\clwWidth4738\clshdrawnil \cellx4630\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrs\brdrw10\brdrcf17 \clbrdrb\brdrs\brdrw10\brdrcf17 \clbrdrr\brdrs\brdrw10\brdrcf17 
\cltxlrtb\clftsWidth3\clwWidth3790\clshdrawnil \cellx8420\row }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7159327 {\insrsid1331878\charrsid14316353 \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash 
\endash \endash \endash \endash \endash \endash }{\insrsid1331878 
\par }{\insrsid7159327\charrsid14316353 
\par }{\insrsid7159327 SCHEDULE 4
\par Section 115A
\par }{\insrsid1331878\charrsid14316353 Form No. 1}{\insrsid7159327 
\par 
\par }{\insrsid1331878\charrsid14316353 FORM OF NOTICE BY TREASURER TO TAXPAYER OF COMPULSORY REGULAR DEPOSITS TOWARDS INCOME TAX
\par }{\insrsid7159327 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid1331878\charrsid14316353 
To ...............................................................................................................................}{\insrsid7159327 .....}{\insrsid1331878\charrsid14316353 
\par of ..........................................................................................................}{\insrsid7159327 ............................}{\insrsid1331878\charrsid14316353 
\par }{\insrsid7159327 
\par Dear Sir/Madam,
\par 
\par }{\insrsid1331878\charrsid14316353 In terms of section 115a (1) of the Income Tax Act 1961 you are hereby notified that commencing on......
................day...............................month..........................year you will be required to make deductions from your fortnightly/weekly pay a sum calculated at the rate of % of your gross pay for the period, and this sum will be deposit
ed by your employer with the Treasury to the credit of your account. }{\insrsid7159327 
\par 
\par }{\insrsid1331878\charrsid14316353 NOTE: Monies deposited to your account in Treasury by your employer in accordance with this notice may not be withdrawn until the income tax for the year or part of the year has been ass
essed and become payable in terms of section 114 of the Income Tax Act 1961. No interest will be paid on your deposit. Should the amount standing to the credit of your account be insufficient to meet the amount of tax assessed, you will be required to mak
e
 a lump sum payment of the balance owing. Should the credit in your account exceed the amount of tax assessed, a refund may be due to you provided a surplus remains after taking into account deposits which have been lodged since 1 April in any year, as th
ese deposits are in respect of a new tax ye}{\insrsid7159327 ar and would not be refundable.}{\insrsid1331878 
\par }{\insrsid7159327\charrsid14316353 
\par }\pard \qr \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7159327 {\insrsid7159327 Yours faithfully
\par }{\insrsid1331878\charrsid14316353 Treasurer 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid7159327 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4153565 {\insrsid4153565 ___________________________
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid4153565 
\par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5659650 {\insrsid4153565 Section 115A
\par }{\insrsid1331878\charrsid14316353 Form No. 2}{\insrsid4153565 
\par }{\insrsid1331878\charrsid14316353 FORM OF A NOTICE BY TREASURER TO EMPLOYERS TO MAKE DEDUCTIONS ON A REGULAR BASIS FROM AN EMPLOYERS PAY FOR INCOME TAX PURPOSES AND TO PAY SUMS SO DEDUCTED TO TREASURY
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid4153565 
\par }{\insrsid1331878\charrsid14316353 To ..........................................................................................................}{\insrsid4153565 ..........................}{\insrsid1331878\charrsid14316353 
\par of ......................................................................................................................................}{\insrsid1331878 
\par }{\insrsid4153565\charrsid14316353 
\par }{\insrsid4153565 Dear Sir/Madam
\par 
\par }{\insrsid1331878\charrsid14316353 You are hereby given notice under section 115A(2) of the Income Tax Act 1961 to deduct from the fortnightly/weekly pay of Mr/Mrs/Miss
.....................................of who is presently employed by you, until further notice, a sum calculated at the rate}{\insrsid4153565  }{\insrsid1331878\charrsid14316353 .......................}{\insrsid4153565  }{\insrsid1331878\charrsid14316353 
% of his/ her gross salary/wages and to pay this sum to the Treasurer, Alofi within..............................days of each pay day. }{\insrsid1331878 
\par }{\insrsid4153565\charrsid14316353 
\par }\pard \qr \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4153565 {\insrsid1331878\charrsid14316353 Yours faithfully 
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14316353 {\insrsid4153565 
\par }{\insrsid1331878\charrsid14316353 NOTE: Under section 115A(6) of the Income Tax Act every person commits an offence and shall be liable on conviction to a fine not exceeding 2 penalty units who \endash  
\par }{\insrsid4153565 
\par }\pard \ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4153565 {\insrsid1331878\charrsid14316353 (a) Fails to make any deduction required by
 notice under this section to be made from any amount payable by him to a taxpayer. 
\par }{\insrsid4153565 
\par }{\insrsid1331878\charrsid14316353 (b) Fails after making any such deduction to pay the sum deducted to the Treasurer within the time specified in that behalf in the notice. }{\insrsid11087364\charrsid14316353 
\par }}