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\qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 NIUE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 DEPARTURE TAX ACT 1996
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 ANALYSIS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 Title
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459\charrsid6970459 1.}{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459  }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 Short Title and Commencement}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 
\par 2. }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 Interpretation
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 3. }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 Departure Tax
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 4. Collection of Departure Tax
\par 5. Recovery of Charges
\par 6. }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 Offences
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 7. }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 Regulations}{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 
\par 8. }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 Repeals
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\fs24\lang2057\langfe5129\langnp2057\insrsid5964078 ---------------------------------------------}{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid8993721\charrsid8993721 1996, No}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6970459\charrsid8993721 . 212
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13577668 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 An Act to impose tax upon travellers departing from Niue and}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid5964078 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 to pro}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 vide for the collection thereof.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
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\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 BE IT ENACTED}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  by the Niue Legislative Assembly and by the authority }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 f the same as follows:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 1. }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 Short title and commencement}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  (1) This Act may be cited as the Departure Tax Act 1996.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (2) This Act shall come into force on the 3rd day of October 1996.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 2. }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 Interpretation}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid12999322  (1) In this Act and it}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 s regulations, unless the context }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 therwise requires:
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\fs24\lang2057\langfe5129\langnp2057\insrsid6970459  means the Departure Tax Act 1996;
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\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8993721 {\fs24\lang2057\langfe5129\langnp2057\insrsid8993721 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 Child}{\fs24\lang2057\langfe5129\langnp2057\insrsid8993721 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6970459  means a person of two years of age and up to the age of twelve years.
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\fs24\lang2057\langfe5129\langnp2057\insrsid8993721 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  means a person who has accredited diplomatic status recognised by the Niue Government together with that person}{
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"}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 diplomatic}{\fs24\lang2057\langfe5129\langnp2057\insrsid8993721 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  shall have a corresponding meaning
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\fs24\lang2057\langfe5129\langnp2057\insrsid8993721 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  means a person under the age of two years.
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\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8993721 {\fs24\lang2057\langfe5129\langnp2057\insrsid8993721 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 Transit p}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16209089 assenger}{\fs24\lang2057\langfe5129\langnp2057\insrsid8993721 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid16209089  means a passenger who-}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 
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\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 Does not leave the airport or ship; or}{\fs24\lang2057\langfe5129\langnp2057\insrsid16209089 
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\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid8993721 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (ii)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 Leaves the airport or vessel only because of}{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459  }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 
interruption to the journey caused by unserviceability of t at aircraft or vessel, or caused by any other delay beyond}{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459  }{\fs24\lang2057\langfe5129\langnp2057\insrsid12079891 th}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 e control of the passenger or the operator concerned; or
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\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid8993721 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (iii)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 stays on Niue solely for the purpose of securing onward travel to a country other than that from which the person arrived from, and departs Niue within twelve }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7477565 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 ours of arrival.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\fs24\lang2057\langfe5129\langnp2057\insrsid16209089 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid16209089 3.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6970459\charrsid16209089  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid16209089 Departure Tax}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  (1) Subject to sub}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 section (2) of this section ever}{\fs24\lang2057\langfe5129\langnp2057\insrsid15205505 y}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  person departing Niue shall pay a departure tax.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16209089 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (2) The following persons shall not be liable to pay departure tax imposed by sub}{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 section (1) of this section}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16209089 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8993721 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 
(a) any member of the crew of a scheduled, military, diplomatic, or licensed commercial aircraft or vessel;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10368429 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (b)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 an infant or child;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10368429 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (c) any diplomat together with any member of his immediate family; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10368429 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (d) any transit passenger
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid10368429 4.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6970459\charrsid10368429  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid10368429 Collection of Tax}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  (1) The Customs Department of Treasury, or}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6970459  }{\fs24\lang2057\langfe5129\langnp2057\insrsid8793682 an}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 y other person duly
 authorised by that department, shall be responsible for the collecting and receipting of all departure tax imposed on persons departing N}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 ue
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (2) The Customs Department may from time to time direct any travel agent to collect departure tax on their behalf.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (3) Any person required to pay departure tax shall not be permitted to depart Niue without first paying departure tax.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (4) All departure tax shall be paid in cash in New Zealand dollars or the cash equivalent in the currency of either Australia or the United States of America.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 5. }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid10368429 Recovery of Departure Tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  Should any person, liable for payment of departure tax, fail to make such payment, t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 hen the Niue Government may recover such}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  tax in any Court of competent jurisdiction.
\par 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid10368429 6.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6970459\charrsid10368429  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid10368429 Offences}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  (1) Any person who fails to comply with or acts in contr}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 avention of the}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  provisions of this Act or any regulations thereunder commits an offe}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 nce}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (2) Any person who knowingly makes a false or misleading}{\fs24\lang2057\langfe5129\langnp2057\insrsid11102391 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 
 or in connection with, any return to be furnished under this Act or any made thereunder commits, an offence.
\par 
\par (3) Any person who commits an offence against this Act or regulations made thereunder, for which no other penalty is prescribed, liable on summary conviction to a fine not exceeding $10,000 or to im}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
prisonment}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  for a term not exceeding two years.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid10368429 7. Regulations}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  (1) Subject to the provisions of this Act, Cabinet may to time make such regulations as may be necessary or expedient for }{\fs24\lang2057\langfe5129\langnp2057\insrsid11102391 giving }
{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 effect to the provisions of this Act and for the due administration the}{\fs24\lang2057\langfe5129\langnp2057\insrsid11102391 reof.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11102391\charrsid6970459 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (2) Without limiting the general power conferred by sub}{\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 
sec this section, it is hereby declared that regulations may be made under for all or any of the following purposes:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10368429 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (a) for exempting certain persons or classes of persons fro of departure tax;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10368429 {\fs24\lang2057\langfe5129\langnp2057\insrsid8993721 (b) }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 
prescribing forms or stamps required to certify and rece}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 ipt }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 payments of departure tax;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10368429 {\fs24\lang2057\langfe5129\langnp2057\insrsid8993721 (c) }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 
prescribing penalties for any breach of this Act or regul}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 ations}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  made thereunder.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 8. }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid10368429 Repeal}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6970459 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459  The following Acts are repealed}{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10368429 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (a) th}{\fs24\lang2057\langfe5129\langnp2057\insrsid6247761 e Air Travel Tax Act 1980 No 50;}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9072044 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (b) the Air Trav}{\fs24\lang2057\langfe5129\langnp2057\insrsid9072044 
el Tax Amendment Act 1981 No 69}{\fs24\lang2057\langfe5129\langnp2057\insrsid6247761 ;}{\fs24\lang2057\langfe5129\langnp2057\insrsid9072044 *
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\fs24\lang2057\langfe5129\langnp2057\insrsid9072044 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9072044 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (c) the Air Trav}{\fs24\lang2057\langfe5129\langnp2057\insrsid9072044 
el Tax Amendment Act 1983 No 85}{\fs24\lang2057\langfe5129\langnp2057\insrsid6247761 ;}{\fs24\lang2057\langfe5129\langnp2057\insrsid9072044 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\fs24\lang2057\langfe5129\langnp2057\insrsid9072044 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9072044 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (d) }{\fs24\lang2057\langfe5129\langnp2057\insrsid8993721 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 he Air Trav}{\fs24\lang2057\langfe5129\langnp2057\insrsid9072044 el Tax Amendment Act 1993 No 172}{\fs24\lang2057\langfe5129\langnp2057\insrsid6247761 ;}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9072044 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6970459 {\fs24\lang2057\langfe5129\langnp2057\insrsid9072044 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9072044 {\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 (e) }{\fs24\lang2057\langfe5129\langnp2057\insrsid8993721 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429\charrsid6970459 he Airlines Agency Corporation Ordinance 1974}{\fs24\lang2057\langfe5129\langnp2057\insrsid9072044  No 91}{\fs24\lang2057\langfe5129\langnp2057\insrsid10029863 .}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10368429 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8993721 {\fs24\lang2057\langfe5129\langnp2057\insrsid9072044 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid13002310 {\lang2057\langfe5129\langnp2057\insrsid9072044\charrsid9072044 *}{\lang2057\langfe5129\langnp2057\insrsid9072044 [It would 
appear that the reference intended is to the NZ Representative Act, s.}{\lang2057\langfe5129\langnp2057\insrsid14641415  }{\lang2057\langfe5129\langnp2057\insrsid9072044 12(2) which amended the Air Travel Tax Act 1980. Eds]}{
\lang2057\langfe5129\langnp2057\insrsid14641415 .}{\lang2057\langfe5129\langnp2057\insrsid9072044 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8993721 {\fs24\lang2057\langfe5129\langnp2057\insrsid9072044 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9072044 {\fs24\lang2057\langfe5129\langnp2057\insrsid11102391 _____________________}{\fs24\lang2057\langfe5129\langnp2057\insrsid8993721 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12668493 {\fs24\lang2057\langfe5129\langnp2057\insrsid12668493 
\par This Act was passed by the Niue Assembly on the 3}{\fs24\lang2057\langfe5129\super\langnp2057\insrsid12668493\charrsid8745358 rd}{\fs24\lang2057\langfe5129\langnp2057\insrsid12668493  day of October 1996.
\par }}