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{\f227\fdecor\fcharset2\fprq2{\*\panose 00000000000000000000}ZapfDingbats;}{\f228\froman\fcharset2\fprq2{\*\panose 00000000000000000000}MT Extra;}{\f229\froman\fcharset0\fprq2{\*\panose 02040502050505030304}Palatino;}
{\f230\froman\fcharset238\fprq2{\*\panose 00000000000000000000}Palatino CE;}{\f231\froman\fcharset162\fprq2{\*\panose 00000000000000000000}Palatino Tur;}{\f232\froman\fcharset186\fprq2{\*\panose 00000000000000000000}Palatino Baltic;}
{\f233\froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times;}{\f234\fmodern\fcharset0\fprq1{\*\panose 00000409000000000000}ACTCrest;}{\f235\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Univers{\*\falt Arial};}
{\f236\froman\fcharset0\fprq2{\*\panose 00000000000000000000}Batang Western{\*\falt \'a1\'cb\'a2\'e7E\'a2\'aeEcE??cE??\'a1\'cb\'a2\'e7E?EcE??\'a1\'cb\'a2\'e7};}
{\f237\froman\fcharset238\fprq2{\*\panose 00000000000000000000}Batang CE{\*\falt !\'cbc\'e7Ec\'aeEcE??cE??!\'cbc\'e7E?EcE??!\'cbc\'e7};}{\f238\froman\fcharset204\fprq2{\*\panose 00000000000000000000}Batang Cyr{\*\falt ?E?cE?\'aeEcE??cE???E?cE?EcE???E?c};}
{\f239\froman\fcharset161\fprq2{\*\panose 00000000000000000000}Batang Greek{\*\falt ?E?cE?\'aeEcE??cE???E?cE?EcE???E?c};}
{\f240\froman\fcharset162\fprq2{\*\panose 00000000000000000000}Batang Tur{\*\falt \'a1\'cb\'a2\'e7E\'a2\'aeEcE??cE??\'a1\'cb\'a2\'e7E?EcE??\'a1\'cb\'a2\'e7};}
{\f241\froman\fcharset186\fprq2{\*\panose 00000000000000000000}Batang Baltic{\*\falt ??\'a2?E\'a2\'aeEcE??cE????\'a2?E?EcE????\'a2?};}{\f242\fnil\fcharset0\fprq2{\*\panose 00000000000000000000}SimSun Western{\*\falt ???????????\'a1\'ec??????};}
{\f243\froman\fcharset0\fprq2{\*\panose 00000000000000000000}@Batang Western;}{\f244\froman\fcharset238\fprq2{\*\panose 00000000000000000000}@Batang CE;}{\f245\froman\fcharset204\fprq2{\*\panose 00000000000000000000}@Batang Cyr;}
{\f246\froman\fcharset161\fprq2{\*\panose 00000000000000000000}@Batang Greek;}{\f247\froman\fcharset162\fprq2{\*\panose 00000000000000000000}@Batang Tur;}{\f248\froman\fcharset186\fprq2{\*\panose 00000000000000000000}@Batang Baltic;}
{\f249\fnil\fcharset0\fprq2{\*\panose 00000000000000000000}@SimSun Western;}{\f250\fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}Franklin Gothic Demi Cond Balti;}
{\f251\fswiss\fcharset161\fprq2{\*\panose 00000000000000000000}Franklin Gothic Medium Cond Gre;}{\f252\fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}Franklin Gothic Medium Cond Bal;}
{\f253\fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}Gill Sans Ultra Bold Condensed ;}{\f254\fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}Tw Cen MT Condensed Extra Bold ;}
{\f255\fnil\fcharset0\fprq0{\*\panose 00000000000000000000}ArialMT;}{\f256\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}AvantGarde Md BT;}{\f257\froman\fcharset0\fprq0{\*\panose 00000000000000000000}Albertus Extra Bold;}
{\f258\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}MS Mincho Western{\*\falt ?l?r ??\'81fc};}{\f259\fmodern\fcharset238\fprq1{\*\panose 00000000000000000000}MS Mincho CE{\*\falt ?l?r ??\'81fc};}
{\f260\fmodern\fcharset204\fprq1{\*\panose 00000000000000000000}MS Mincho Cyr{\*\falt ?l?r ??\'81fc};}{\f261\fmodern\fcharset161\fprq1{\*\panose 00000000000000000000}MS Mincho Greek{\*\falt ?l?r ??\'81fc};}
{\f262\fmodern\fcharset162\fprq1{\*\panose 00000000000000000000}MS Mincho Tur{\*\falt ?l?r ??\'81fc};}{\f263\fmodern\fcharset186\fprq1{\*\panose 00000000000000000000}MS Mincho Baltic{\*\falt ?l?r ??\'81fc};}
{\f264\froman\fcharset238\fprq2{\*\panose 00000000000000000000}Century CE;}{\f265\froman\fcharset204\fprq2{\*\panose 00000000000000000000}Century Cyr;}{\f266\froman\fcharset161\fprq2{\*\panose 00000000000000000000}Century Greek;}
{\f267\froman\fcharset162\fprq2{\*\panose 00000000000000000000}Century Tur;}{\f268\froman\fcharset186\fprq2{\*\panose 00000000000000000000}Century Baltic;}{\f269\fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}Arial Unicode MS CE;}
{\f270\fswiss\fcharset204\fprq2{\*\panose 00000000000000000000}Arial Unicode MS Cyr;}{\f271\fswiss\fcharset161\fprq2{\*\panose 00000000000000000000}Arial Unicode MS Greek;}
{\f272\fswiss\fcharset162\fprq2{\*\panose 00000000000000000000}Arial Unicode MS Tur;}{\f273\fswiss\fcharset177\fprq2{\*\panose 00000000000000000000}Arial Unicode MS (Hebrew);}
{\f274\fswiss\fcharset178\fprq2{\*\panose 00000000000000000000}Arial Unicode MS (Arabic);}{\f275\fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}Arial Unicode MS Baltic;}
{\f276\fswiss\fcharset163\fprq2{\*\panose 00000000000000000000}Arial Unicode MS (Vietnamese);}{\f277\fswiss\fcharset222\fprq2{\*\panose 00000000000000000000}Arial Unicode MS (Thai);}
{\f278\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}@Arial Unicode MS Western;}{\f279\fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}@Arial Unicode MS CE;}
{\f280\fswiss\fcharset204\fprq2{\*\panose 00000000000000000000}@Arial Unicode MS Cyr;}{\f281\fswiss\fcharset161\fprq2{\*\panose 00000000000000000000}@Arial Unicode MS Greek;}
{\f282\fswiss\fcharset162\fprq2{\*\panose 00000000000000000000}@Arial Unicode MS Tur;}{\f283\fswiss\fcharset177\fprq2{\*\panose 00000000000000000000}@Arial Unicode MS (Hebrew);}
{\f284\fswiss\fcharset178\fprq2{\*\panose 00000000000000000000}@Arial Unicode MS (Arabic);}{\f285\fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}@Arial Unicode MS Baltic;}
{\f286\fswiss\fcharset163\fprq2{\*\panose 00000000000000000000}@Arial Unicode MS (Vietnamese);}{\f287\fswiss\fcharset222\fprq2{\*\panose 00000000000000000000}@Arial Unicode MS (Thai);}
{\f288\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}@MS Mincho Western;}{\f289\fmodern\fcharset238\fprq1{\*\panose 00000000000000000000}@MS Mincho CE;}{\f290\fmodern\fcharset204\fprq1{\*\panose 00000000000000000000}@MS Mincho Cyr;}
{\f291\fmodern\fcharset161\fprq1{\*\panose 00000000000000000000}@MS Mincho Greek;}{\f292\fmodern\fcharset162\fprq1{\*\panose 00000000000000000000}@MS Mincho Tur;}{\f293\fmodern\fcharset186\fprq1{\*\panose 00000000000000000000}@MS Mincho Baltic;}
{\f294\froman\fcharset162\fprq2{\*\panose 00000000000000000000}Bodoni MT Poster Compressed Tur;}{\f295\fnil\fcharset0\fprq2{\*\panose 00000000000000000000}SPW;}{\f296\froman\fcharset136\fprq2{\*\panose 02020300000000000000}@PMingLiU;}
{\f297\fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Verdana Ref;}{\f298\froman\fcharset0\fprq2{\*\panose 00000000000000000000}PMingLiU Western{\*\falt !Ps2OcuAe};}{\f299\froman\fcharset0\fprq2{\*\panose 00000000000000000000}@PMingLiU Western;}
{\f300\fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}Verdana Ref CE;}{\f301\fswiss\fcharset204\fprq2{\*\panose 00000000000000000000}Verdana Ref Cyr;}{\f302\fswiss\fcharset161\fprq2{\*\panose 00000000000000000000}Verdana Ref Greek;}
{\f303\fswiss\fcharset162\fprq2{\*\panose 00000000000000000000}Verdana Ref Tur;}{\f304\fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}Verdana Ref Baltic;}{\f305\fswiss\fcharset163\fprq2{\*\panose 00000000000000000000}Verdana Ref (Vietnamese);}
{\f306\fnil\fcharset0\fprq0{\*\panose 00000000000000000000}MS Sans Serif{\*\falt Times New Roman};}{\f307\fnil\fcharset0\fprq0{\*\panose 00000000000000000000}MS Serif;}
{\f308\froman\fcharset0\fprq0{\*\panose 00000000000000000000}v{\*\falt Times New Roman};}{\f309\froman\fcharset0\fprq0{\*\panose 00000000000000000000}CordiaUPC{\*\falt Times New Roman};}
{\f310\froman\fcharset0\fprq0{\*\panose 00000000000000000000}David{\*\falt Times New Roman};}{\f311\froman\fcharset0\fprq0{\*\panose 00000000000000000000}???\'a2\'aeE\'a1\'cbcE\'a1\'cb\'a2\'e7EcE\'a1\'cb\'a2\'e7E\'a2\'aeEcEcE\'a1\'cb;}
{\f312\fnil\fcharset2\fprq2{\*\panose 05010101010101010101}WP TypographicSymbols{\*\falt Symbol};}{\f313\fnil\fcharset2\fprq2{\*\panose 05010101010101010101}WP MathA{\*\falt Symbol};}{\f314\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Geneva;}
{\f315\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Roman 10cpi;}{\f316\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Roman 12cpi;}{\f317\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Roman 17cpi;}
{\f318\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Roman 20cpi;}{\f319\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Roman 5cpi;}{\f320\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Roman 6cpi;}
{\f321\froman\fcharset0\fprq2{\*\panose 00000000000000000000}Roman PS;}{\f322\froman\fcharset0\fprq2{\*\panose 00000000000000000000}Roman PX;}{\f323\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Sans Serif 10cpi;}
{\f324\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Sans Serif 12cpi;}{\f325\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Sans Serif 17cpi;}{\f326\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Sans Serif 20cpi;}
{\f327\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Sans Serif 5cpi;}{\f328\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Sans Serif 6cpi;}{\f329\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Sans Serif PS;}
{\f330\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Sans Serif PX;}{\f331\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Draft 10cpi;}{\f332\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Draft 12cpi;}
{\f333\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Fixedsys;}{\f334\fmodern\fcharset255\fprq1{\*\panose 00000000000000000000}Terminal;}{\f335\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Small Fonts;}
{\f336\froman\fcharset2\fprq2{\*\panose 05050102010706020507}Bookshelf Symbol 3;}{\f337\fswiss\fcharset2\fprq2{\*\panose 050b0604020202020204}Bookshelf Symbol 4;}{\f338\fnil\fcharset2\fprq2{\*\panose 05010101010101010101}Bookshelf Symbol 5;}
{\f339\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Univers Condensed;}{\f340\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Antique Olive;}{\f341\fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Albertus Medium;}
{\f342\fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Letter Gothic;}{\f343\froman\fcharset0\fprq0{\*\panose 00000000000000000000}(normal text);}{\f344\froman\fcharset238\fprq2{\*\panose 00000000000000000000}Rockwell CE;}
{\f345\froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\f346\froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\f348\froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\f349\froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\f350\froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\f351\froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\f352\froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\f353\froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\f355\fswiss\fcharset238\fprq2 Arial CE;}{\f356\fswiss\fcharset204\fprq2 Arial Cyr;}
{\f358\fswiss\fcharset161\fprq2 Arial Greek;}{\f359\fswiss\fcharset162\fprq2 Arial Tur;}{\f360\fswiss\fcharset177\fprq2 Arial (Hebrew);}{\f361\fswiss\fcharset178\fprq2 Arial (Arabic);}{\f362\fswiss\fcharset186\fprq2 Arial Baltic;}
{\f363\fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f365\fmodern\fcharset238\fprq1 Courier New CE;}{\f366\fmodern\fcharset204\fprq1 Courier New Cyr;}{\f368\fmodern\fcharset161\fprq1 Courier New Greek;}{\f369\fmodern\fcharset162\fprq1 Courier New Tur;}
{\f370\fmodern\fcharset177\fprq1 Courier New (Hebrew);}{\f371\fmodern\fcharset178\fprq1 Courier New (Arabic);}{\f372\fmodern\fcharset186\fprq1 Courier New Baltic;}{\f373\fmodern\fcharset163\fprq1 Courier New (Vietnamese);}
{\f385\fswiss\fcharset238\fprq2 Helvetica CE;}{\f386\fswiss\fcharset204\fprq2 Helvetica Cyr;}{\f388\fswiss\fcharset161\fprq2 Helvetica Greek;}{\f389\fswiss\fcharset162\fprq2 Helvetica Tur;}{\f390\fswiss\fcharset177\fprq2 Helvetica (Hebrew);}
{\f391\fswiss\fcharset178\fprq2 Helvetica (Arabic);}{\f392\fswiss\fcharset186\fprq2 Helvetica Baltic;}{\f393\fswiss\fcharset163\fprq2 Helvetica (Vietnamese);}{\f567\froman\fcharset0\fprq2 Angsana New;}{\f577\froman\fcharset0\fprq2 Cordia New;}
{\f605\froman\fcharset238\fprq2 Sylfaen CE;}{\f606\froman\fcharset204\fprq2 Sylfaen Cyr;}{\f608\froman\fcharset161\fprq2 Sylfaen Greek;}{\f609\froman\fcharset162\fprq2 Sylfaen Tur;}{\f612\froman\fcharset186\fprq2 Sylfaen Baltic;}
{\f695\fswiss\fcharset238\fprq2 Tahoma CE;}{\f696\fswiss\fcharset204\fprq2 Tahoma Cyr;}{\f698\fswiss\fcharset161\fprq2 Tahoma Greek;}{\f699\fswiss\fcharset162\fprq2 Tahoma Tur;}{\f700\fswiss\fcharset177\fprq2 Tahoma (Hebrew);}
{\f701\fswiss\fcharset178\fprq2 Tahoma (Arabic);}{\f702\fswiss\fcharset186\fprq2 Tahoma Baltic;}{\f703\fswiss\fcharset163\fprq2 Tahoma (Vietnamese);}{\f704\fswiss\fcharset222\fprq2 Tahoma (Thai);}{\f705\froman\fcharset238\fprq2 Bookman Old Style CE;}
{\f706\froman\fcharset204\fprq2 Bookman Old Style Cyr;}{\f708\froman\fcharset161\fprq2 Bookman Old Style Greek;}{\f709\froman\fcharset162\fprq2 Bookman Old Style Tur;}{\f712\froman\fcharset186\fprq2 Bookman Old Style Baltic;}
{\f715\fswiss\fcharset238\fprq2 Arial Narrow CE;}{\f716\fswiss\fcharset204\fprq2 Arial Narrow Cyr;}{\f718\fswiss\fcharset161\fprq2 Arial Narrow Greek;}{\f719\fswiss\fcharset162\fprq2 Arial Narrow Tur;}{\f722\fswiss\fcharset186\fprq2 Arial Narrow Baltic;}
{\f725\froman\fcharset238\fprq2 Garamond CE;}{\f726\froman\fcharset204\fprq2 Garamond Cyr;}{\f728\froman\fcharset161\fprq2 Garamond Greek;}{\f729\froman\fcharset162\fprq2 Garamond Tur;}{\f732\froman\fcharset186\fprq2 Garamond Baltic;}
{\f735\fmodern\fcharset238\fprq1 Lucida Console CE;}{\f736\fmodern\fcharset204\fprq1 Lucida Console Cyr;}{\f738\fmodern\fcharset161\fprq1 Lucida Console Greek;}{\f739\fmodern\fcharset162\fprq1 Lucida Console Tur;}
{\f745\fswiss\fcharset238\fprq2 Haettenschweiler CE;}{\f746\fswiss\fcharset204\fprq2 Haettenschweiler Cyr;}{\f748\fswiss\fcharset161\fprq2 Haettenschweiler Greek;}{\f749\fswiss\fcharset162\fprq2 Haettenschweiler Tur;}
{\f752\fswiss\fcharset186\fprq2 Haettenschweiler Baltic;}{\f765\fswiss\fcharset238\fprq2 Lucida Sans Unicode CE;}{\f766\fswiss\fcharset204\fprq2 Lucida Sans Unicode Cyr;}{\f768\fswiss\fcharset161\fprq2 Lucida Sans Unicode Greek;}
{\f769\fswiss\fcharset162\fprq2 Lucida Sans Unicode Tur;}{\f770\fswiss\fcharset177\fprq2 Lucida Sans Unicode (Hebrew);}{\f775\fswiss\fcharset238\fprq2 Verdana CE;}{\f776\fswiss\fcharset204\fprq2 Verdana Cyr;}{\f778\fswiss\fcharset161\fprq2 Verdana Greek;}
{\f779\fswiss\fcharset162\fprq2 Verdana Tur;}{\f782\fswiss\fcharset186\fprq2 Verdana Baltic;}{\f783\fswiss\fcharset163\fprq2 Verdana (Vietnamese);}{\f785\fswiss\fcharset238\fprq2 Arial Black CE;}{\f786\fswiss\fcharset204\fprq2 Arial Black Cyr;}
{\f788\fswiss\fcharset161\fprq2 Arial Black Greek;}{\f789\fswiss\fcharset162\fprq2 Arial Black Tur;}{\f792\fswiss\fcharset186\fprq2 Arial Black Baltic;}{\f795\fscript\fcharset238\fprq2 Comic Sans MS CE;}{\f796\fscript\fcharset204\fprq2 Comic Sans MS Cyr;}
{\f798\fscript\fcharset161\fprq2 Comic Sans MS Greek;}{\f799\fscript\fcharset162\fprq2 Comic Sans MS Tur;}{\f802\fscript\fcharset186\fprq2 Comic Sans MS Baltic;}{\f805\fswiss\fcharset238\fprq2 Impact CE;}{\f806\fswiss\fcharset204\fprq2 Impact Cyr;}
{\f808\fswiss\fcharset161\fprq2 Impact Greek;}{\f809\fswiss\fcharset162\fprq2 Impact Tur;}{\f812\fswiss\fcharset186\fprq2 Impact Baltic;}{\f815\froman\fcharset238\fprq2 Georgia CE;}{\f816\froman\fcharset204\fprq2 Georgia Cyr;}
{\f818\froman\fcharset161\fprq2 Georgia Greek;}{\f819\froman\fcharset162\fprq2 Georgia Tur;}{\f822\froman\fcharset186\fprq2 Georgia Baltic;}{\f825\froman\fcharset238\fprq2 Palatino Linotype CE;}{\f826\froman\fcharset204\fprq2 Palatino Linotype Cyr;}
{\f828\froman\fcharset161\fprq2 Palatino Linotype Greek;}{\f829\froman\fcharset162\fprq2 Palatino Linotype Tur;}{\f832\froman\fcharset186\fprq2 Palatino Linotype Baltic;}{\f833\froman\fcharset163\fprq2 Palatino Linotype (Vietnamese);}
{\f835\fswiss\fcharset238\fprq2 Trebuchet MS CE;}{\f836\fswiss\fcharset204\fprq2 Trebuchet MS Cyr;}{\f838\fswiss\fcharset161\fprq2 Trebuchet MS Greek;}{\f839\fswiss\fcharset162\fprq2 Trebuchet MS Tur;}{\f842\fswiss\fcharset186\fprq2 Trebuchet MS Baltic;}
{\f855\fswiss\fcharset238\fprq2 Microsoft Sans Serif CE;}{\f856\fswiss\fcharset204\fprq2 Microsoft Sans Serif Cyr;}{\f858\fswiss\fcharset161\fprq2 Microsoft Sans Serif Greek;}{\f859\fswiss\fcharset162\fprq2 Microsoft Sans Serif Tur;}
{\f860\fswiss\fcharset177\fprq2 Microsoft Sans Serif (Hebrew);}{\f861\fswiss\fcharset178\fprq2 Microsoft Sans Serif (Arabic);}{\f862\fswiss\fcharset186\fprq2 Microsoft Sans Serif Baltic;}{\f863\fswiss\fcharset163\fprq2 Microsoft Sans Serif (Vietnamese);}
{\f864\fswiss\fcharset222\fprq2 Microsoft Sans Serif (Thai);}{\f865\froman\fcharset238\fprq2 Book Antiqua CE;}{\f866\froman\fcharset204\fprq2 Book Antiqua Cyr;}{\f868\froman\fcharset161\fprq2 Book Antiqua Greek;}
{\f869\froman\fcharset162\fprq2 Book Antiqua Tur;}{\f872\froman\fcharset186\fprq2 Book Antiqua Baltic;}{\f875\fswiss\fcharset238\fprq2 Century Gothic CE;}{\f876\fswiss\fcharset204\fprq2 Century Gothic Cyr;}
{\f878\fswiss\fcharset161\fprq2 Century Gothic Greek;}{\f879\fswiss\fcharset162\fprq2 Century Gothic Tur;}{\f882\fswiss\fcharset186\fprq2 Century Gothic Baltic;}{\f895\fscript\fcharset238\fprq2 Monotype Corsiva CE;}
{\f896\fscript\fcharset204\fprq2 Monotype Corsiva Cyr;}{\f898\fscript\fcharset161\fprq2 Monotype Corsiva Greek;}{\f899\fscript\fcharset162\fprq2 Monotype Corsiva Tur;}{\f902\fscript\fcharset186\fprq2 Monotype Corsiva Baltic;}
{\f935\froman\fcharset238\fprq2 Century Schoolbook CE{\*\falt Bookman Old Style};}{\f936\froman\fcharset204\fprq2 Century Schoolbook Cyr{\*\falt Bookman Old Style};}{\f938\froman\fcharset161\fprq2 Century Schoolbook Greek{\*\falt Bookman Old Style};}
{\f939\froman\fcharset162\fprq2 Century Schoolbook Tur{\*\falt Bookman Old Style};}{\f942\froman\fcharset186\fprq2 Century Schoolbook Baltic{\*\falt Bookman Old Style};}{\f975\fswiss\fcharset238\fprq2 Franklin Gothic Medium CE;}
{\f976\fswiss\fcharset204\fprq2 Franklin Gothic Medium Cyr;}{\f978\fswiss\fcharset161\fprq2 Franklin Gothic Medium Greek;}{\f979\fswiss\fcharset162\fprq2 Franklin Gothic Medium Tur;}{\f982\fswiss\fcharset186\fprq2 Franklin Gothic Medium Baltic;}
{\f1365\fswiss\fcharset238\fprq2 Franklin Gothic Book CE{\*\falt Franklin Gothic Medium};}{\f1366\fswiss\fcharset204\fprq2 Franklin Gothic Book Cyr{\*\falt Franklin Gothic Medium};}
{\f1368\fswiss\fcharset161\fprq2 Franklin Gothic Book Greek{\*\falt Franklin Gothic Medium};}{\f1369\fswiss\fcharset162\fprq2 Franklin Gothic Book Tur{\*\falt Franklin Gothic Medium};}
{\f1372\fswiss\fcharset186\fprq2 Franklin Gothic Book Baltic{\*\falt Franklin Gothic Medium};}{\f1375\fswiss\fcharset238\fprq2 Franklin Gothic Demi CE;}{\f1376\fswiss\fcharset204\fprq2 Franklin Gothic Demi Cyr;}
{\f1378\fswiss\fcharset161\fprq2 Franklin Gothic Demi Greek;}{\f1379\fswiss\fcharset162\fprq2 Franklin Gothic Demi Tur;}{\f1382\fswiss\fcharset186\fprq2 Franklin Gothic Demi Baltic;}{\f1385\fswiss\fcharset238\fprq2 Franklin Gothic Demi Cond CE;}
{\f1386\fswiss\fcharset204\fprq2 Franklin Gothic Demi Cond Cyr;}{\f1388\fswiss\fcharset161\fprq2 Franklin Gothic Demi Cond Greek;}{\f1389\fswiss\fcharset162\fprq2 Franklin Gothic Demi Cond Tur;}
{\f1392\fswiss\fcharset186\fprq2 Franklin Gothic Demi Cond Baltic;}{\f1395\fswiss\fcharset238\fprq2 Franklin Gothic Heavy CE;}{\f1396\fswiss\fcharset204\fprq2 Franklin Gothic Heavy Cyr;}{\f1398\fswiss\fcharset161\fprq2 Franklin Gothic Heavy Greek;}
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\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\fi-360\li6120\jclisttab\tx6120\lin6120 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0
\levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6840\jclisttab\tx6840\lin6840 }{\listname ;}\listid1017345253}{\list\listtemplateid-209402494\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0
\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid846620564\'03(\'00);}{\levelnumbers\'02;}\fbias0 \fi-360\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
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\'02\'03.;}{\levelnumbers\'01;}\fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'04.;}{\levelnumbers\'01;}
\fi-360\li3960\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'05.;}{\levelnumbers\'01;}\fi-180\li4680\jclisttab\tx4680\lin4680 }
{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134159\'02\'06.;}{\levelnumbers\'01;}\fi-360\li5400\jclisttab\tx5400\lin5400 }{\listlevel\levelnfc4\levelnfcn4\leveljc0
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\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6840\jclisttab\tx6840\lin6840 }{\listname ;}\listid1110130841}{\list\listtemplateid953448442\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0
\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-1347533576\'03(\'00);}{\levelnumbers\'02;}\fbias0 \fi-360\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0
{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\fi-180\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703
\'02\'03.;}{\levelnumbers\'01;}\fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3960
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\levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6840\jclisttab\tx6840\lin6840 }{\listname ;}\listid1175608596}{\list\listtemplateid-220583470\listhybrid{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0
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\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\fi-180\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703
\'02\'03.;}{\levelnumbers\'01;}\fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3960
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\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\fi-360\li6120\jclisttab\tx6120\lin6120 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0
\levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6840\jclisttab\tx6840\lin6840 }{\listname ;}\listid1436830059}{\list\listtemplateid-250721476\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0
\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-479823146\'03(\'00);}{\levelnumbers\'02;}\fbias0 \fi-360\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\fi-180\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703
\'02\'03.;}{\levelnumbers\'01;}\fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3960
\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\fi-180\li4680\jclisttab\tx4680\lin4680 }{\listlevel
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\levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6840\jclisttab\tx6840\lin6840 }{\listname ;}\listid1459840629}{\list\listtemplateid-1464797906\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0
\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid1165683488\'03(\'00);}{\levelnumbers\'02;}\fbias0 \fi-360\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
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\'02\'03.;}{\levelnumbers\'01;}\fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'04.;}{\levelnumbers\'01;}
\fi-360\li3960\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'05.;}{\levelnumbers\'01;}\fi-180\li4680\jclisttab\tx4680\lin4680 }
{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134159\'02\'06.;}{\levelnumbers\'01;}\fi-360\li5400\jclisttab\tx5400\lin5400 }{\listlevel\levelnfc4\levelnfcn4\leveljc0
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\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6840\jclisttab\tx6840\lin6840 }{\listname ;}\listid1627391866}{\list\listtemplateid1677860636\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0
\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134159\'02\'00.;}{\levelnumbers\'01;}\ulnone\fbias0 \fi-360\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1440\jclisttab\tx1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0
{\leveltext\leveltemplateid336134171\'02\'02.;}{\levelnumbers\'01;}\fi-180\li2160\jclisttab\tx2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134159
\'02\'03.;}{\levelnumbers\'01;}\fi-360\li2880\jclisttab\tx2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'04.;}{\levelnumbers\'01;}
\fi-360\li3600\jclisttab\tx3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'05.;}{\levelnumbers\'01;}\fi-180\li4320\jclisttab\tx4320\lin4320 }
{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134159\'02\'06.;}{\levelnumbers\'01;}\fi-360\li5040\jclisttab\tx5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0
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\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid1426083830\'03(\'00);}{\levelnumbers\'02;}\fbias0 \fi-360\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0
{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\fi-180\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703
\'02\'03.;}{\levelnumbers\'01;}\fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3960
\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\fi-180\li4680\jclisttab\tx4680\lin4680 }{\listlevel
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\levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6840\jclisttab\tx6840\lin6840 }{\listname ;}\listid1675378242}{\list\listtemplateid1621117998\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0
\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid1086587020\'03(\'00);}{\levelnumbers\'02;}\fbias0 \fi-360\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\fi-180\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703
\'02\'03.;}{\levelnumbers\'01;}\fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3960
\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\fi-180\li4680\jclisttab\tx4680\lin4680 }{\listlevel
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\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\fi-360\li6120\jclisttab\tx6120\lin6120 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0
\levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6840\jclisttab\tx6840\lin6840 }{\listname ;}\listid1713000246}{\list\listtemplateid852927438\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0
\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid292874482\'02\'00.;}{\levelnumbers\'01;}\b\fbias0 \fi-360\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1440\jclisttab\tx1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\fi-180\li2160\jclisttab\tx2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703
\'02\'03.;}{\levelnumbers\'01;}\fi-360\li2880\jclisttab\tx2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3600
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\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\fi-360\li5760\jclisttab\tx5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0
\levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6480\jclisttab\tx6480\lin6480 }{\listname ;}\listid1723946610}{\list\listtemplateid470723330\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0
\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-1342679796\'03(\'00);}{\levelnumbers\'02;}\fbias0 \fi-360\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\leveltemplateid336134171\'02\'02.;}{\levelnumbers\'01;}\fi-180\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134159
\'02\'03.;}{\levelnumbers\'01;}\fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'04.;}{\levelnumbers\'01;}
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{\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 NIUE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15014297 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 INCOME TAX ORDINANCE 1961
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 Ordinance 9 of 1961-16 March 1961
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 ANALYSIS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 Title}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 
\par 1. Short Title and Commencement
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 PART I }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  INTERPRETATION
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 2. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Interpretation
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 PART I}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 I}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  ADMINISTRATION
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 
\par 3. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Tr}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 easurer to administer Ordinance
\par 4. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Officers to maintain secrecy
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 PART III }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9333160  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8023055\charrsid15300476 RETURNS AND ASSESSMENT}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 S
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 5. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Annual returns by taxpayers for purposes of }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 income }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tax
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 6. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Returns to annual balance date
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 7. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Consequential adjus}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 tments on change in
 return date
\par 8. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Returns by partners co}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -trustees and joint adventure}{\fs24\lang2057\langfe5129\langnp2057\insrsid2233209 rs}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 
\par 9. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Returns by executors or administrators
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 10. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Special }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 
returns and Special assessments
\par 11. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Other annual returns
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 12. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Dates b}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 y which returns to be furnished

\par 13. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Treasurer may require other returns to }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 be made
\par 14. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Presumption as to authority
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 15. Treasurer to make assessments
\par 16. Rates of income tax
\par 17. Arbitrary assessment
\par 18. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Assessment where}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  default}{\fs24\lang2057\langfe5129\langnp2057\insrsid2233209  made in furnishing returns}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 
\par 19. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Amendment of assessments}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 
\par 20. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Limitation of ti}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 me for amendment of assessments
\par 21. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Validity of assessments not affected by failure comply with Ordinance
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 22. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Except in proceedings on }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 
objection assessments deemed }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 correct
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 23. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Evidence of returns and }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 assessments

\par 24. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Notice of assessment to}{\fs24\lang2057\langfe5129\langnp2057\insrsid941523\charrsid15300476  taxpayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid941523\charrsid15300476 25. Repealed
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid941523 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid941523\charrsid15300476 PART IV}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9333160  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid941523\charrsid15300476 - OBJECTIONS TO ASSESSMENTS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid941523 {\fs24\lang2057\langfe5129\langnp2057\insrsid941523\charrsid9333160 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid941523\charrsid15300476 26. How objections originated
\par 27. Treasurer may amend assessment
\par 28. Hearing of objections by High Court
\par 29. Burden of proof on objector
\par 30. Costs
\par 31. Court may confirm, cancel or alter the assessment
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid941523\charrsid15300476 32. Appeals to Court of Appeal of New Zealand
\par 33. Appeals from assessments
\par 34. Obligation to pay tax not suspended by objection or appeal
\par 35. Determination of objection not to affect other income
\par 36. Repealed
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid941523 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid941523\charrsid15300476 PART V}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9333160  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid941523\charrsid15300476 - INCOME TAX
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid941523 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid941523\charrsid9333160 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid941523\charrsid15300476 37. Meaning of }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid941523\charrsid15300476 absentee}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid941523\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14384121 38. Income T}{\fs24\lang2057\langfe5129\langnp2057\insrsid941523\charrsid15300476 ax imposed
\par 39. Rates fixed
\par 40. When non-assessable income to be taken into account
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid941523 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6249242\charrsid15300476 Special Exemptions}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid941523\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid941523 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid941523\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid941523\charrsid15300476 41. Personal Rebate
\par 41A. Lower Income Rebate
\par 42-44. Repealed
\par 45. Rebate for support of dependant relatives
\par 46. Repealed
\par 47}{\fs24\lang2057\langfe5129\langnp2057\insrsid6898513\charrsid15300476 . Special}{\fs24\lang2057\langfe5129\langnp2057\insrsid941523\charrsid15300476  exemptions for life insurance premium and superannuation fund contributions
\par 47A. Special Exemption from primary }{\fs24\lang2057\langfe5129\langnp2057\insrsid6898513\charrsid15300476 produce income}{\fs24\lang2057\langfe5129\langnp2057\insrsid941523\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6898513\charrsid15300476 47B. Rebate for church Donations
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid6898513\charrsid15300476 48. Apportionment of special exemptions and Rebates
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6898513 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6249242\charrsid15300476 General exemptions}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6898513\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6898513 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6898513\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6898513\charrsid15300476 49. Incomes wholly exempt from taxation
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6898513 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6249242\charrsid15300476 Assessable Income and Deductions}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6898513\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6898513 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6898513\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6898513\charrsid15300476 50. Exemptions in respect of industries contributing to economic development
\par 51. Items included in assessable income
\par 52. Income derived from use or occupation of land
\par 53. Income credited in account or otherwise dealt with
\par 54. Deductions for repair, maintenance and depreciation
\par 55. Deductions in respect of buildings on Niuean leasehold}{\fs24\lang2057\langfe5129\langnp2057\insrsid14384121 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid6898513\charrsid15300476 
\par 56. Other deductions not permitted from assessable income
\par 57. Deductions of expenditure or loss from income
\par 58. Losses incurred may be set off against future profits
\par 59. Amounts remitted to be taken into account in computing income
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid5385234\charrsid15300476 60. Apportionment of income received in anticipation
\par 61. Expenditure incurred in borrowing money or obtaining lease
\par 62. Deduction in respect of pre}{\fs24\lang2057\langfe5129\langnp2057\insrsid10758964\charrsid15300476 mium paid on account of leased machinery
\par 63. Income derived from disposal of trading stock
\par 64. Valuation of trading stock, including livestock}{\fs24\lang2057\langfe5129\langnp2057\insrsid5385234\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10758964\charrsid15300476 65. Sale of trading sto}{\fs24\lang2057\langfe5129\langnp2057\insrsid14384121 ck for inadequate consideration}{\fs24\lang2057\langfe5129\langnp2057\insrsid10758964\charrsid15300476 

\par 66. Assessment and deduction of patent rights and expenses, and trademark renewals
\par 67. Deduction for scientific research
\par 68. Deductions of testamentary annuities charged on property
\par 69. Contributions to employee}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid10758964\charrsid15300476 s to employees superannuation fund}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5385234\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10758964\charrsid15300476 70. Treasurer has power to make arrangements etc. for first three income years
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10758964 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10758964\charrsid15300476 P}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6249242\charrsid15300476 
rovisions relating to Companies and Associations}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10758964\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid10758964\charrsid15300476 
\par 71. Profits of mutual associations in respect of transactions with members
\par 72. Overseas insurance companies other than }{\fs24\lang2057\langfe5129\langnp2057\insrsid603422\charrsid15300476 life insurance companies}{\fs24\lang2057\langfe5129\langnp2057\insrsid10758964\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid603422\charrsid15300476 73. Two or more companies with substantially the same shareholders or under the same control
\par 74. Liability of new companies for tax payable by former companies with substantially the same shareholders or under the same control
\par 75. Defining when a company is under the control}{\fs24\lang2057\langfe5129\langnp2057\insrsid6975677\charrsid15300476  of any person}{\fs24\lang2057\langfe5129\langnp2057\insrsid603422\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6975677\charrsid15300476 76. Floating rate of interest of debentures
\par 77. Interest on debentures issued in substitution for shares
\par 78. }{\fs24\lang2057\langfe5129\langnp2057\insrsid6249242\charrsid15300476 Payment of excessive remuneration or share of profits to relatives in certain cases}{\fs24\lang2057\langfe5129\langnp2057\insrsid6975677\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6249242\charrsid15300476 79. Excessive remuneration by company to shareholder or director
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6249242 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6249242\charrsid15300476 Country of Derivation of Income
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid603422\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6249242\charrsid15300476 80. Liability for assessment of income derived from Niue and abroad
\par 81. Place of residence, how determined
\par 82. Classes of income deemed to be deprived from Niue
\par 83. Apportionment where income derived partly in Niue and partly elsewhere
\par 84. Relief from double taxation
\par 85. Arrangements for relief from double taxation
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6249242 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6249242\charrsid15300476 Income derived by a trustee
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6249242 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6249242\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid6249242\charrsid15300476 86. }{\fs24\lang2057\langfe5129\langnp2057\insrsid15426866\charrsid15300476 
Special provisions with respect to trustees}{\fs24\lang2057\langfe5129\langnp2057\insrsid6249242\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15426866\charrsid15300476 87. Income received by trustee after death of deceased person
\par 88. Deduction from estate income of irrecoverable book debts of deceased taxpayer
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6249242\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15426866 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15426866\charrsid15300476 PART VI}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9333160  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14384121 - AGENTS AND NON-}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15426866\charrsid15300476 RESIDENTS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15426866 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15426866 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14384121 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14384121 Interpretation
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15426866 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14384121\charrsid9333160 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3488266\charrsid15300476 89. }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3488266\charrsid15300476 Absentee}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3488266\charrsid15300476  defined}{\fs24\lang2057\langfe5129\langnp2057\insrsid15426866\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3488266\charrsid15300476 90. Rate and amount of tax payable by agent}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15426866\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3488266\charrsid15300476 91. Liability of principal not affected
\par 92. Agent may recover tax from principal
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8023055\charrsid15300476 93. Agent may retain fro}{\fs24\lang2057\langfe5129\langnp2057\insrsid3488266\charrsid15300476 m moneys of principal amount required for tax
\par 94}{\fs24\lang2057\langfe5129\langnp2057\insrsid10553022 . Assessment deemed authority f}{\fs24\lang2057\langfe5129\langnp2057\insrsid3488266\charrsid15300476 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid10553022 r}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3488266\charrsid15300476  payment of tax by agent
\par 95. Agents to be personally liable for payment of tax
\par 96. Agents to make return}{\fs24\lang2057\langfe5129\langnp2057\insrsid14384121 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid3488266\charrsid15300476  and be assessed as principal
\par 97. Relation of principal and agent arising in effect
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3488266 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3488266\charrsid15300476 Special cases of Agency
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3488266\charrsid9333160 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3488266\charrsid15300476 98. Liability of mortgagee in possession
\par 99. Guardian of person under disability to be his agent
\par 100. Local and }{\fs24\lang2057\langfe5129\langnp2057\insrsid11077472\charrsid15300476 public authorities and companies}{\fs24\lang2057\langfe5129\langnp2057\insrsid3488266\charrsid15300476  deemed agent of debenture holders
\par 101. Modification of agency provisions in respect of income from company debentures, or local or public authority debentures
\par 102. }{\fs24\lang2057\langfe5129\langnp2057\insrsid6907411\charrsid15300476 Recovery of income tax payable in respect of alimony or maintenance
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6907411 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6907411\charrsid15300476 Agents of absentees and non-residents}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3488266\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6907411 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6907411\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6907411\charrsid15300476 103. Liability of agent of absentee principal for returns and tax
\par 104. Partner of absentee deemed agent
\par 105. Master of ship or captain of aircraft deemed agent of absentee owner
\par 106. Tenant, mortgagor or other debtor to be agent of absentee landlo}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 rd, mortgagee or other creditor}{\fs24\lang2057\langfe5129\langnp2057\insrsid6907411\charrsid15300476 
\par 107. Person having disposal of income deemed agent
\par 108. Company to be agent of absentee shareholders
\par 109. Banking company to be agent of absentee depositors
\par 110. Premiums on insurance effected with persons not carrying on business in Niue
\par 111. Liability as agent of employer of non-resident taxpayer and employer}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid6907411\charrsid15300476 s agent
\par 112. Non-resident trader to be agent of employees in Niue
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid6907411\charrsid15300476 113. Agents in Niue of principals resident or carrying on business abroad}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3488266\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6907411\charrsid15300476 113A. Application of this Part
\par 113B. }{\fs24\lang2057\langfe5129\langnp2057\insrsid4225917\charrsid15300476 Tax deductions to be made by employers}{\fs24\lang2057\langfe5129\langnp2057\insrsid6907411\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4225917\charrsid15300476 113C. Amount of tax deductions
\par 113D. Tax codes
\par 113E. Dependants
\par 113F. Tax code declaration
\par 113G. Tax deductions to be credited to individuals
\par 113H. Contribution to superannuation funds
\par 113I. Tax deductions from am}{\fs24\lang2057\langfe5129\langnp2057\insrsid14384121 ounts credited to or applied for}{\fs24\lang2057\langfe5129\langnp2057\insrsid4225917\charrsid15300476  employees
\par 113J. Employee to pay deductions to Treasurer 
\par 113K. Records to be kept by employer
\par 113L. Payment of tax deductions to treasurer
\par 113M. Tax deductions protected from creditors
\par 113N. Employers who fail to make tax deductions
\par 113O. Additional tax for default in making tax deduction or in paying any amount due to treasurer
\par 113P. Offences
\par 113Q. Application of other provisions to this Part
\par 113R. Withholding payments
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4225917 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4225917\charrsid15300476 PART VII}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9333160  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4871335 \endash }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4225917\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4871335 PAYMENT AND RECOVERY OF TAX}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4225917\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4225917 {\fs24\lang2057\langfe5129\langnp2057\insrsid4225917\charrsid9333160 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4225917\charrsid15300476 114. Due date for payment of tax
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid4225917\charrsid15300476 115. Payment of tax
\par 115A. Payments of tax
\par 116. If default made in payment of tax, additional amount to be charged}{\fs24\lang2057\langfe5129\langnp2057\insrsid6907411\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4225917\charrsid15300476 117. Mode of recovery of unpaid tax
\par 118. Deduction of income tax from payment due to defaulters
\par 119. Procedure in High Court }{\fs24\lang2057\langfe5129\langnp2057\insrsid2621695\charrsid15300476 where defendant absent from Niue}{\fs24\lang2057\langfe5129\langnp2057\insrsid4225917\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2621695\charrsid15300476 120. Particulars of claim or demand
\par 121. Collector may appear in legal proceedings by officer of the Public Service
\par 122. Costs against Treasurer
\par 123. Proceedings not affected by vacancy or change in office of Treasurer
\par 124. Crown proceedings Act not affected
\par 125. Recovery of tax paid by one person on behalf another
\par 126. Payment of income tax by persons leaving Niue
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2621695 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2621695\charrsid15300476 PART VIII}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9333160  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2621695\charrsid15300476 - PENALTIES
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2621695 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2621695\charrsid11480110 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2621695\charrsid15300476 127. Penalty for failure to furnish returns, etc.
\par 128. Fines recoverable
\par 129. Information may be laid within ten years
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid2621695\charrsid15300476 130. Penal tax in case of evasion
\par 131. Nature of penal tax
\par 132. Assessment of penal tax
\par 133. Objects to penal tax
\par 134. Recovery of penal tax
\par 135. Recovery of penal tax from executors or administrators
\par 136. Amendment of assessment of penal tax
\par 137. Limitation for time for assessment of penal tax
\par 138. Recovery of penal tax not affected by conviction of taxpayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid6907411\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2621695\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2621695 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2621695\charrsid15300476 PART IX}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9333160  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2621695\charrsid15300476 - GENERAL
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2621695 {\fs24\lang2057\langfe5129\langnp2057\insrsid2621695\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid11913\charrsid15300476 139. Treasurer to have power to inspect books}{\fs24\lang2057\langfe5129\langnp2057\insrsid4871335 
 and documents}{\fs24\lang2057\langfe5129\langnp2057\insrsid6907411\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid11913\charrsid15300476 140. Information to be furnished on request of Treasurer
\par 141. Inquiry before a Judge or Commissioner of the High Court
\par 142. Inquiry by Treasurer
\par 143. Offences
\par 144. Keeping of business records
\par 145. Employers to make returns as to employees
\par 146. Returns of interest paid on deposits
\par 147. Returns as to debentures and interests thereon
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9183947\charrsid15300476 148. Excess tax may be repaid within four years
\par 149. In cases of serious hardship Treasurer may grant relief to taxpayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid6907411\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9183947\charrsid15300476 150. Agreements purporting to alter }{\fs24\lang2057\langfe5129\langnp2057\insrsid9307707\charrsid15300476 incidence of taxation to be void}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9183947\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9307707\charrsid15300476 151. Debentures }{\fs24\lang2057\langfe5129\langnp2057\insrsid4871335 issued }{\fs24\lang2057\langfe5129\langnp2057\insrsid9307707\charrsid15300476 free of income tax
\par 152. Extension of time
\par 153. Airlines liable for taxation}{\fs24\lang2057\langfe5129\langnp2057\insrsid6907411\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9307707\charrsid15300476 Schedules
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9307707 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -----------------------------------}{\fs24\lang2057\langfe5129\langnp2057\insrsid9307707\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9307707 {\fs24\lang2057\langfe5129\langnp2057\insrsid9307707\charrsid15300476 
\par An Ordinance to impose a local tax on incomes in place of the tax on incomes formerly imposed by New Zealand legislation}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 .
\par 
\par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9333160 {\fs24\lang2057\langfe5129\langnp2057\insrsid9307707\charrsid15300476 (16 March 1961).
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9307707 {\fs24\lang2057\langfe5129\langnp2057\insrsid9307707\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid9307707\charrsid15300476 1. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9307707\charrsid15300476 Short Title and Commencement}{\fs24\lang2057\langfe5129\langnp2057\insrsid11602332\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9307707\charrsid15300476 - (1) This Ordinance may be cited as the Income Tax Ordinance 1961.
\par 
\par (2) This Ordinance shall apply to income tax charged on income derived }{\fs24\lang2057\langfe5129\langnp2057\insrsid12800241 during }{\fs24\lang2057\langfe5129\langnp2057\insrsid9307707\charrsid15300476 
the year ended the thirty-first day of March 1961 (being the year of assessment commenced on the first day of April 1960) and to income tax charged for each succeeding year of assessment.
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9307707 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9307707\charrsid15300476 PART I- INTERPRETATION
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9307707 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9307707\charrsid11480110 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid5642960\charrsid15300476 2. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5642960\charrsid15300476 Inter}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 pretation}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid11602332\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 - In this Ordinance, except where a contrary intention appears-}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9307707\charrsid15300476 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 Adminis}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tratio}{\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 n}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13914377\charrsid15300476 means the Ni}{\fs24\lang2057\langfe5129\langnp2057\insrsid12065666 u}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13914377\charrsid15300476 e Is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 land }{\fs24\lang2057\langfe5129\langnp2057\insrsid13914377\charrsid15300476 Administrations}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 :
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160\charrsid8849299 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid8849299 Agent}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160\charrsid8849299 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid8849299  means any person declared by this Ordinance to be an agent for the purposes of income tax:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 Ass}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 sable income}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  me}{\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 ans}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  income of any kind which is not exempt}{\fs24\lang2057\langfe5129\langnp2057\insrsid12065666 ed from income tax otherwise tha}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n by way of a }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 special exemption}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  expressly authorised as}{\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476  such by this Ordinance:}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476 B}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ook and document}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  and }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 book}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476  or document}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3868370\charrsid15300476  shall}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476  include all books,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  accoun}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476 ts, rolls, }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
records, registers, papers and other documents:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476 Business}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476  includes any profession,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  trade}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476 , manufacture, or undertaking carried o}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n for pecuniary profit:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Cabinet}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means the Cabinet of Ministers}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 as established pursuant to Art}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 cle}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 2 of the Niue Constitution:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Charitable purpose}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  includes every charit}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476 able purpose, whether it relates}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  to the relief of poverty, the advancement of education or religion, or any other matter beneficial to the community:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Collector of Inla}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476 nd Revenue}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476  or }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476 Collector}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476  means}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 the Collector of Inland Revenue for the Cook Islands appointed under the Cook Islands Income Tax Ordinance 1956; and includes any person for the time being authorised to exercise or perform any of the powers or functions of the Collector}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476 :}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Company}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 means a Native Company or any body corporate whether incorporated in Niue or elsewhere, but does not include a local or public authority:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Cook Islands Company}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means a Native Company or a compan}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476 y}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  incorporated in the Cook Islands:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Debentures}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  includes debenture st}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476 ock, and }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476 debenture-}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 holder}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  includes the owner of debenture stock:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Dependant}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  in relation to an employee}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476  means a person who is a dependa
}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nt}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476  of the employee in terms of Sec}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
tion 113E of t}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 is Act:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Dividends}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  in relation to any company shall be deemed to include }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(a) All sums distributed in any manner and under any name among all or any of the shareholders of the company:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) Any credit given by the company without fully adequate consideration in money or money}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s worth to any of its shareholders in respect of the amount unpaid on any shares that are not fully paid up:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (c) The paid up value of any shares allotted by the com
pany to any of its shareholders as such to the extent to which that value exceeds the value of the consideration in money or money}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s worth (if any) paid or given by the shareholders to the company in respect of the shares allotted:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (d) The value of any ot
her property of any kind whatsoever distributed by the company to any of its shareholders as such:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (e) All amounts received by any shareholder in respect of his shares (whether in money or, money}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s worth) upon the winding up of}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the company in excess of the amount paid up on his shares:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(f) Where any property of the company is sold or otherwise disposed of to a shareholder without consideratio}{\fs24\lang2057\langfe5129\langnp2057\insrsid14292593\charrsid15300476 n or for a considera}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tion 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 ma}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13325902\charrsid15300476 rket price of that property on }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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 paragraph (b) of subsection two of section fifty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 three hereof over the price (if any) realised on the sale or disposition, and}{\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 it shall be ground for an objection to an assessment of income tax under Part III of this Ordinance that any determination of the Collector made for the pu}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8849299 rposes of this paragraph is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  erroneous in fact, and subject to the taxpayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s right of objection to the Treasurer}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
s assessment in accordance with the provision of Part III of this Ordinance, shall also include any moneys advanced by the company to or for the benefit of any of its shareholders irrespective }{\fs24\lang2057\langfe5129\langnp2057\insrsid4590703 
of the year in which the moneys }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 were advanced if, in the opinion of the Treasurer, the making of the advan
ce 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, }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13325902\charrsid15300476 is or i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s equivalent to a return of share capital:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12065666 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Pro
vided that where any moneys advanced by a company to or for the benefit of any shareholder and deemed by virtue of this section to constitute a dividend are subsequently repaid to the company, the Treasurer may amend in}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476  s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 uch manner as may be thereby render
ed necessary the assessment made in respect of income derived by that share holder, during the income year in which the advance was made, and }{\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 may at }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 any time refund any tax found to have bee}{\fs24\lang2057\langfe5129\langnp2057\insrsid15474920\charrsid15300476 n}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 paid in excess of the a}{\fs24\lang2057\langfe5129\langnp2057\insrsid4590703 mount properly payable, n}{\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 otwith}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
standing anything to the con}{\fs24\lang2057\langfe5129\langnp2057\insrsid4656376 trary in section one hundred a f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 orty}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 seven hereof:}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12065666 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Provided also that }{\fs24\lang2057\langfe5129\langnp2057\insrsid3822849\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 f in any c}{\fs24\lang2057\langfe5129\langnp2057\insrsid5332422 ase the Treasurer sees}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  fit, the expression }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 dividends}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  shall be deemed not to include any payment or other transaction to the extent to}{\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 which, in the opinion of the Treasurer, that payment or transaction constitutes a return to shareholders of }{\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
premium}{\fs24\lang2057\langfe5129\langnp2057\insrsid5332422 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  paid to the company in respect of the issue of share capita}{\fs24\lang2057\langfe5129\langnp2057\insrsid5332422 l}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  by the company.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12065666 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 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}{\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li1440\ri0\sb240\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid12065666 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 (i) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Subsequently gives credit without fully adequate consideration in money or money}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
s worth to that shareholder in respect of the amount unpaid on any shares in the company, or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid7162059\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid12065666 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 (ii) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Subsequen}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 tly allots shares to that share}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 holde}{\fs24\lang2057\langfe5129\langnp2057\insrsid3822849\charrsid15300476 
r the paid up value of which sha}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 res exceeds the value of the considera}{\fs24\lang2057\langfe5129\langnp2057\insrsid4656376 tion in money or money}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5332422 \rquote }{\fs24\lang2057\langfe5129\langnp2057\insrsid4656376 s worth (i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 f any) paid}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or given by the shareholder to th}{\fs24\lang2057\langfe5129\langnp2057\insrsid3822849\charrsid15300476 
e company for the shares}{\fs24\lang2057\langfe5129\langnp2057\insrsid5332422  -}{\fs24\lang2057\langfe5129\langnp2057\insrsid3822849\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 expression }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 dividends}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  shall for the purposes of this Ordinance be deemed not to include the credi}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 t so given or the paid up value}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of the shares so allotted, a}{\fs24\lang2057\langfe5129\langnp2057\insrsid5332422 
s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the ease may be, to the}{\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ex}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3822849\charrsid15300476 tent that the Treasurer thinks j}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ust }{\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
and reasonable,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  having regard to the amount of the paid up capital lost by the}{\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476  share}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 holder and any other relevant considerations.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 Employee}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid12065666  means a person who receives or is entitled to receive a source deduction payment:}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 Employer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476  means a person who pays or is liable to pay a source deduction payment and includes -
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 (a) The Manager or other principal officer in the case of an incorporated body of persons;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 (b) Each partner in the case of a partnership;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 (c) Each person 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid12418638 any }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 other case where property is vested or controlled in a fiduciary capacity;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Income year}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means in respect of the income of any person, the year in which that income has been derived by him:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 Lease}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means any disposition whatever by }{\fs24\lang2057\langfe5129\langnp2057\insrsid12939538\charrsid15300476 
which a leasehold estate is credi}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ted:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 L}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 asehold estate}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  includes any estate howsoever created, other than a freehold estate:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Local authority}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means an Island }{\fs24\lang2057\langfe5129\langnp2057\insrsid12939538\charrsid15300476 Council}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or Village Council and includes any incorporated instrument of local government in the Cook Islands}{\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
 whether possess}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ing rating powers or not:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Minerals}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  includes all minerals, metals, coal, oil, clay, stone, gravel, sand, and precious stones:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Non}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 assessable income}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  shall have the meaning assigned to it in section forty hereof:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Non}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 resident agent}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means an agent within the meaning of this Ordinance who, being in Niue, has no fixed and permanent place of business or abode there:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 Notice}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476  means a notice}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  in writing given by causing the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 same to be delivered}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  to any person, or to be left at his usual or last known place of abode or}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 business in Niue or elsewhere, or to be sent by post addressed to such usual or last known place of abode or bus}
{\fs24\lang2057\langfe5129\langnp2057\insrsid12939538\charrsid15300476 iness, or if there are several s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 uch }{\fs24\lang2057\langfe5129\langnp2057\insrsid12939538\charrsid15300476 
places of business, then to any}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of them:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Officer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  includes any person employed in the Niue Island Administration acting under the authority of the Treasurer:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Overseas Company}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means any company other than a native company or one incorporated in Niue:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Person}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  includes a company, a corporation sole and also a body of persons, whether incorporated or not, and a local or public authority:

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Prescribed}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means prescribed by the Treasurer:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Public authority}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means the Departments or other instruments of the Administration:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Resident Commissioner}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means the Resident Commissioner of Niue as defined in [the Niue Act 1966]:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid13787778\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Salary or wages}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  in relation to any person}{\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 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}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 to the emp}{\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476 
loyment of that person; and incl}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ude}{\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 a periodic payment by way of superannuatio}{\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476 n}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 , pension, retiring allowance or other}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 allowance or annuity in respect of or in relation to past employment of that person or of any person of whom}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476  that person is or has been t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 he wife, or hu}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 band, or a child or dependant:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid4656376 Shareholder}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid4656376  i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncludes any member of a company, whethe}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6846128 r the capital of that company is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  divided into shares or}{\fs24\lang2057\langfe5129\langnp2057\insrsid4656376  not; and }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid4656376 share}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid4656376  includes any i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nterest in the capital of a company:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 So}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476 urce Deduction}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Payment}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means a payment by }{\fs24\lang2057\langfe5129\langnp2057\insrsid8198778 w}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ay of sal}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476 ary or wages, an extra emolumen}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t or}{\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476 
 a withholding pay}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ment:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Superannuation fund}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means the New Zealand Government Superannuation Fund and any superannuation fund established for the benefit of the employees of}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 any employer and approved for the time being by the Treasurer for the purposes of this Ordinance:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Tax}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid4656376 means i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome tax:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Taxable income}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means the}{\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 residue of assessable income after deducting }{\fs24\lang2057\langfe5129\langnp2057\insrsid12939538\charrsid15300476 the amount of all special exemp}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tions to which the tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476 payer is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  entitled:

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Taxpayer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means a person chargeable with income tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476 ,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476 w}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
hether 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 }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid16350864\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Treasurer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means the [Treasurer of }{\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 Niu}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid12939538\charrsid15300476 ]}{\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476  as defined by [}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the Niue Act 1966}{\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 ]}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 :
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Trustee}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  includes an executor and administrator:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 Year}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476  mea}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ns a year commencing on the first day of April and ending on the thirty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 first day of Ma}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 rch, both of these days being }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 included:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Year of assessment}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid8198778  m}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 eans the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476  year for which income tax is payable:}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8937399 {\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 [}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 The N}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ue}{\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476  Ac}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t 1966, being the corresponding enactment in force at the date of this reprint, has been substituted for the Cook Islands Amendment Act 1957. The words}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Treasurer of Niue}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  have been substituted for the words }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Treasurer of the Niue Island Administration}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  to
 correspond with section 17 of the Niue Act 1966.]}{\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 [Amended 2/83/84]}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5313978 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 PART II- ADMINISTRATION
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5313978 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 3. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 
Treasurer to administer Ordinance}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid11602332\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476 - (1) The }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Treasurer,}{\fs24\lang2057\langfe5129\langnp2057\insrsid5313978\charrsid15300476  subject to the control of the Resident }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 Commissioner, shall be charged with the administration of this Ordinance.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) Any certificate, notice, or other document bearing the written, stamped, or printed signature of the Treasurer relating to}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476  any matter provided for in this }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Ordinance 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) Judicial notice shall be taken of every such signature and of the fact that the person whose signature}{\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid8198778 it purports to be }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 holds or has held the office of Treasurer.}{\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 

\par 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 4.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 Officers to mai}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nt}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 ai}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476  secrecy}{\fs24\lang2057\langfe5129\langnp2057\insrsid11734868\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) The Treasurer and}{\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 every other o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 fficer of the Administration}{\fs24\lang2057\langfe5129\langnp2057\insrsid1781820  -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14892148 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) sha}{\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 ll }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 maintain and aid in maintaining the secrecy of all matters relating to this Ordinance which come to his knowledge and}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 shall not communicate any such mat}{\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 
ters to a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ny person except for the purpose of car}{\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 r}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ying into effect this Ordinance or any other enactment imposing taxes or duties payable to the Administration; and also
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14892148 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(b) shall, before he begins to perform any official duty under this Ordinance, take and subscribe an oath of fidelity and}{\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 secrecy to maintain secrecy in conformity }{\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 with this}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  section.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14892148 {\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 (2) Without lim}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 iting the gener}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 l}{\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ty of paragraph (a) of subsection one of this section, it }{\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476 is hereby declared that no office}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14944929\charrsid15300476 r}{\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of the Administration }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14944929\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 hall be required to}{\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476  produce in an}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y}{\fs24\lang2057\langfe5129\langnp2057\insrsid14892148\charrsid15300476  Court }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
any book or document or to divulge or communicate to any Court any matter or}{\fs24\lang2057\langfe5129\langnp2057\insrsid14944929\charrsid15300476  thing coming under his notice in }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
the perfo}{\fs24\lang2057\langfe5129\langnp2057\insrsid14944929\charrsid15300476 rma}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nce of his duties as an Officer of the Administration}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9704770 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  except when it }{\fs24\lang2057\langfe5129\langnp2057\insrsid9704770 is}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  necessa}{\fs24\lang2057\langfe5129\langnp2057\insrsid12939538\charrsid15300476 ry to do so for the purpose of c}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
arrying into effect any provision of this Ordinance or any other enactment imposing taxes or duties payable to the Administration.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14944929\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3)}{\fs24\lang2057\langfe5129\langnp2057\insrsid14944929\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Every }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14944929\charrsid15300476 person who wilfully acts}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  in contravention}{\fs24\lang2057\langfe5129\langnp2057\insrsid14944929\charrsid15300476  
}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of the provisions of this section or in contravention of the true intent of an}{\fs24\lang2057\langfe5129\langnp2057\insrsid12939538\charrsid15300476 y such oath shall be liable on c}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 onviction to imprisonment for}{\fs24\lang2057\langfe5129\langnp2057\insrsid14944929\charrsid15300476  a term not exceeding six months}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or to}{\fs24\lang2057\langfe5129\langnp2057\insrsid14944929\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
a fine not exceeding one hundred pounds.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14944929\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14944929 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14944929\charrsid15300476 PART III- RETURNS AND ASSESSMENTS}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid14944929\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid14944929\charrsid15300476 5. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14944929\charrsid15300476 Annual returns by taxpayers for purposes of income tax}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid14944929\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid14944929\charrsid15300476 
 (1) For the purpose of the assessment and levy of income }{\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 tax every taxpayer s
hall 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 
\par (2) Except as otherwise provided, every return of income under the Ordinance shall }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13657320 {\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 
(a) Be made and furnished in such of the forms prescribed by the Treasurer for the purpose as is applicable;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13657320 {\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13657320 {\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 (b) Contain the information and particulars mentioned and referred to in that form;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13657320 {\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13657320 {\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 (c) Be verified by declaration as therein set forth;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13657320 {\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13657320 {\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 (d) Be accompanied by all such balance sheets, profit and los}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15027090 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476  accounts, statements and other documents as are mentioned in the form or otherwise required by the Treasurer.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13657320 {\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) Any further or other return wh}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 ic}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 h a person is required to make or furnish to the Treasurer }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n pursuance of section eleven or section thirteen of the Ordinance or in}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6445378\charrsid15300476 pursuance o}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 f any other statutory }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12285608 provision shall, unless the form}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  is prescribed by the statutory provis}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 ion, be made and }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 furnished in the form prescribed by the Treasurer.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) Annual returns of income shall be made }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13657320 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) }{\fs24\lang2057\langfe5129\langnp2057\insrsid6445378\charrsid15300476 
By all companies and all persons}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  in business whether for the whole or part of the income year irrespective of whether a profit has}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 been made}{\fs24\lang2057\langfe5129\langnp2057\insrsid6445378\charrsid15300476  or a loss i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncurred provided that this requirement shall not apply to any planter whose total income from all sources during the year does n}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 ot exceed three hundred pounds.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13657320 {\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 (b) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 
\par }\pard \ql \fi-720\li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15008900 {\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 (5) }{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 \tab (a) }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 All returns of income and any other returns required by the Ordinance to be furnished to the Treasurer shall be furnished by}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 posting or delivering the same to the Treasurer or }{
\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 other authorised officer at the }{\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 office}{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 of the Treasurer or at such other place as the Treasurer m}{\fs24\lang2057\langfe5129\langnp2057\insrsid12081404 a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 y direct.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13657320 {\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15008900 {\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 (b) }{\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 Such direction m}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12081404 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 y be given by the insertion of a general direction in any return form pre
scribed for use in any year of assessment or in such other manner as the Treasurer thinks fit.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13657320\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (6) Where}{\fs24\lang2057\langfe5129\langnp2057\insrsid12285608 ver a person is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 required by this Ordinance or the Treasurer to furnish a return to the Treasurer, it shall be the duty of that person to procure and ma
ke 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 Ordinance the return to required to be furnished.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 
\par }\pard \ql \fi-720\li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15008900 {\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 (7) \tab (a) Every person who furnishes a return shall, in the r
eturn, 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, and of his new postal address.
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15008900 {\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 (b) The posting of any notic
e addressed to a person at the last address given by him pursuant to this Ordinance shall be sufficient service of notice on him for the purposes of the Ordinance.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 6.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Returns to annual balance date}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476  (1) In lieu }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of}{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 furnis}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 hing a ret}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 urn}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n a}{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 c}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 co}{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 rdanc}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e w}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 th the provisions of the last preceding section for any year ending on the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12285608 thirty-first}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 day of 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 the annual balance of his acc
ounts, and in any such case the income derived during any year ending on a date between the first day of October and the next succeeding thirtieth day of September inclusive, shall for the purposes of this Ordinance be deemed to have been derived during t
he year ending on the thirty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 first day of March falling between the same two dates.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) Any election made by a taxpayer for the purposes of this section shall continue}{\fs24\lang2057\langfe5129\langnp2057\insrsid8399662  in force unless and until it is}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  altered by the taxpayer with the prior approval in writing of the Treasurer.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 7.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 Consequential adj}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ustment}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 s on cha}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 ge}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 in return date}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 (1) I}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n this sec}{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 tion the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6445378\charrsid15300476 expression -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the return date}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means the last day of the period}{\fs24\lang2057\langfe5129\langnp2057\insrsid2063821  for which a return of income is}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  required to be made:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the original return date}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means in the ca}{\fs24\lang2057\langfe5129\langnp2057\insrsid4421576 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e of a taxpayer who has changed his return date, whether before or after the passing of this Ordinance, the return date immediately prior to the new return date:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the new return date}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means in the case of a taxpayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 who has changed his re
turn date whether before or after the passing of this Ordinance, 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 }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) Where, in any case, a new return date has been approved by the Treasurer, the taxpayer shall furn}{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 ish a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  return to the original return date and another return for the period between the original return date and the new return date.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11286538 (3) All returns of incom}{\fs24\lang2057\langfe5129\langnp2057\insrsid6445378\charrsid11286538 e made in accordance with the la}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11286538 st preceding subsection to a date falling between the first day of October and the next succeeding thirtieth day }{\fs24\lang2057\langfe5129\langnp2057\insrsid4421576 
of September inclusive shall be}{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid11286538  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11286538 deemed to be retur}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid11286538 ns of income derived during the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11286538 year ending on the thirty}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid11286538 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11286538 first day of}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  March falling}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11286538  between those same two dates, a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nd
 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 
\par (4) Where, for the purposes of this section, a taxpayer is assessed for income tax on a return made for a period of}{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476  less}{\fs24\lang2057\langfe5129\langnp2057\insrsid4421576  tha}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n a year, }{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 he shall be entitled, by way of special}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  exemptions, only to an amount bearing to the total exemptions to which he would be entitled for a full year the}{\fs24\lang2057\langfe5129\langnp2057\insrsid15008900\charrsid15300476 
 same}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  proportion as the number of days in that period bears to the number of days in a year;}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 an}{\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 
d 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.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par 
\par (5) Where, for the purposes of this section, a tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid4421576 payer}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  is assessed for income tax on returns made for a period }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4421576 that }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 is less or greater than a year, the rate of tax shall be}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 determined as for a year, and for the purposes of this }{\fs24\lang2057\langfe5129\langnp2057\insrsid4421576 
subsection}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the taxable and non}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
assessable income of a taxpa}{\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 yer}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  shall be deemed to have been derived at a uniform daily }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6445378\charrsid15300476 rate }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 throughout the period fo}{\fs24\lang2057\langfe5129\langnp2057\insrsid11286538 
r which the returns have been made}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid11286538 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nd where that period }
{\fs24\lang2057\langfe5129\langnp2057\insrsid11286538 is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  less then a year that daily rat}{\fs24\lang2057\langfe5129\langnp2057\insrsid6247432 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  shall be deemed to have continued for a year.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid1791522 (6) Where a taxpaye}{\fs24\lang2057\langfe5129\langnp2057\insrsid6445378\charrsid1791522 r has been assessed for income}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid1791522  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6247432\charrsid1791522 tax }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid1791522 
on a return made to any date other than the thirty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid1791522 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid1791522 
first day of March in any year, the income derived by that tax payer shall be deemed to have been assessed for tax to th}{\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid1791522 at}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid1791522  other date, and not to the thirty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid1791522 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid1791522 
first day of March.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par (7) For the purposes of giving effect to the provisi}{\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 on}{\fs24\lang2057\langfe5129\langnp2057\insrsid5720551 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 of this section and of the last preceding section, the Treasurer may, for any year or years of assessment, make }{\fs24\lang2057\langfe5129\langnp2057\insrsid14896050 all }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
such assessments or additional assessments as he may deem necessary, notwithstanding anything to the contrary in th}{\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 is}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Ordinance.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 8. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Returns b}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 y partners, co-trust
ees and joint }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5720551 ad}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 venture}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5720551 r}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 s}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid15144124\charrsid15300476  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 - }{
\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 (1) When income is }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 derive}{\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 
d by two or more persons }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 jointly as}{\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476  partners, c}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 trustees }{
\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 or otherwise, the following provisions shall apply}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15883942 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) In the case of trustees, they shall make }{\fs24\lang2057\langfe5129\langnp2057\insrsid4861083 
e return of that income, and sha}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ll be jointly assessable thereon and jointly and severally }{\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 
liable for the tax so assessed.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15883942 {\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15883942 {\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 (b) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 In the case of partners
}{\fs24\lang2057\langfe5129\langnp2057\insrsid4861083  -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid15883942 {\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 (i) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
They shall make a joint return of the income of the partnership, setting forth the amount of that income and}{\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
the shares of the several partners therein and every such return shall be signed by all the partners:}{\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15883942 {\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid15883942 {\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 (ii)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6430061\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Each partner shall make a separate return of all income derived by him and not included in any such joint return:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15883942 {\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid15883942 {\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 (iii)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6430061\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 There shall be no joint assessment but each partner shall be separately assessed and liable for }{\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 he}{\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
tax payable on his total income, including his share of the Income o}{\fs24\lang2057\langfe5129\langnp2057\insrsid6445378\charrsid15300476 f any partnership in which he is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  a partner.

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4861083 {\fs24\lang2057\langfe5129\langnp2057\insrsid4861083 (c}{\fs24\lang2057\langfe5129\langnp2057\insrsid6430061\charrsid15300476 ) }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 In any case other than that of co}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
trustees or partners, each person by whom }{\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 income }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 is so derived shall include in his return the amount}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476  of his share in the joint income and shall be assessed and liable accordingly.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid15883942\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 (2) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Where a husband and wife are carrying on business together or }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12272655 deriving income jointly }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 without any formal partnership agre}{\fs24\lang2057\langfe5129\langnp2057\insrsid6445378\charrsid15300476 
ement, the whole of the income}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid12272655 derived from the business }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
or jointly shall, for the purposes of assessment, be deemed to have be}{\fs24\lang2057\langfe5129\langnp2057\insrsid12272655 en equally split between}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 the husband and wife and the provisions of paragraph (b) of subsectio}{\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 n (1) }{\fs24\lang2057\langfe5129\langnp2057\insrsid12272655 of this section }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 shall in all respects apply as if there is a bona fide partnership agreem}{\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 ent.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5928163 {\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 [Amended 2/126/1988]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 9.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Returns b}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13006480 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  executors or administrators}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) The}{\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 executor or }{\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 
administrator of a deceased taxpayer shall, in respect of all income derived by that tax payer in his lifetime, make the same returns as the taxpayer ought to have made or would have been bound to make if he had remained alive;}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 and the Treasurer may from time to time requi}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 re the}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  executor or administrator to make such further returns relative to that income as the Treasu}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 rer thinks necessary and may ass}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ess the executor or administrator for }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome }{\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 tax }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 on that income }{\fs24\lang2057\langfe5129\langnp2057\insrsid5334975 in}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the same manner in which the taxpayer mig
ht have been assessed had he remained alive.
\par 
\par (2) The tax so asses}{\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 sed shall be deemed to be a lia}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 bility incurred by the deceased taxpayer }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 in his lifetime,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  and the executor or administrator of the taxpayer shall}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476  be liable for the same accordingly.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 10. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Special returns and}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 
 special assessment}{\fs24\lang2057\langfe5129\langnp2057\insrsid7489963\charrsid15300476  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 -}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid12072102\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 (1) This section applies to the following persons:
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4742669 {\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 (a) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 An agent:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4742669 {\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 b) A non}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 resident trader:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4742669 {\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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 }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4742669 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (d) A person who has ceased to carry on business in Niue}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476  or to derive assessable i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4742669 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (e) The executors or administrators of a deceased taxpayer in re}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476 spect of income derived by him i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n his lifetime:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4742669 {\fs24\lang2057\langfe5129\langnp2057\insrsid4742669\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4742669 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (f) A person who has become b}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12278046\charrsid15300476 ankrupt, or a company which}{\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5334975 is }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n course of being wound up.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3690946 {\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) The Treasurer may, if he thinks fit, at any time during the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4656376 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome 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 may a}{\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476 ss}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476 ss}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  him for income}{\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476 
 tax on the income so returned, }{\fs24\lang2057\langfe5129\langnp2057\insrsid4656376 or when default }{\fs24\lang2057\langfe5129\langnp2057\insrsid5334975 is}{\fs24\lang2057\langfe5129\langnp2057\insrsid4656376  made i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n making su}{\fs24\lang2057\langfe5129\langnp2057\insrsid5334975 ch a return, or the Treasurer is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 dissatisfied therewith, then on such sum as the Treasurer thinks reasonable, and shall give notice of the assessment to the person so assessed.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) Any person so assessed shall have the same right of objection as if he had been assessed in the ordinary course.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid8220120 (4) Tax so assessed shall be payable on demand, which m}{\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid8220120 a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid8220120 y be made in and by the notice of assessment, or at any later date, an}{\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid8220120 d the tax shall be recoverable i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid8220120 n the same manner as income tax assessed in the ordinary course.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (5) No assessment made under this section shall in any manner preclude a subsequent assessment of the same person in the ordinary course in respect of the whole of the in}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12278046\charrsid15300476 come derived by him during the i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome year with respect to which the assessment under this section was made,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 but in such case the tax paid under the earlie}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12278046\charrsid15300476 r assessment shall be credited i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n the subsequent assessment.
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 11}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Other annual returns}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  In addition}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476  to the foregoing returns every person}{\fs24\lang2057\langfe5129\langnp2057\insrsid3942702 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476  w}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3942702 he}{\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476 ther a taxpayer or not,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  shall make to the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12278046\charrsid15300476 Treasurer such annual returns as}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  may from time to time be pre}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12278046\charrsid15300476 scribed for the purposes of this }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Ordinance.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 12. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Dates b}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476 y}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  which returns to be furnished}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12278046\charrsid15300476  (1) T}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 he above}{\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476 me}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ntione}{\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476 d}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  returns }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3690946\charrsid15300476 shall b}{\fs24\lang2057\langfe5129\langnp2057\insrsid12278046\charrsid15300476 e }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 made }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12278046\charrsid15300476 in each}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  year on or before}{\fs24\lang2057\langfe5129\langnp2057\insrsid13044008\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 a date or dates of which the Treasurer gives public notice.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13044008\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(2) Such notice shall be given by publishing the same in the Niue Island Gazette or any newspaper published in Niue or in such other manner as the Treasurer may think necessary and sufficient.
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid14292458\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 13. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13044008\charrsid15300476 Treasurer may }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 re}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid12278046\charrsid15300476 quire other re}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 turns to be made}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) In }{\fs24\lang2057\langfe5129\langnp2057\insrsid13044008\charrsid15300476 
addition to the returns above-mentioned, every }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 person, whether a taxpayer or not, shall as }{\fs24\lang2057\langfe5129\langnp2057\insrsid11146038 a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nd when required by the Treasurer make }{\fs24\lang2057\langfe5129\langnp2057\insrsid11146038 such further or other returns as}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the Treasurer requires for the purposes of this Ordinance.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13044008\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 14. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Presu}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13044008\charrsid15300476 mpt}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ion as to authority}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  A return purporting to be made }{\fs24\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476 b}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y or on}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476 behalf }{\fs24\lang2057\langfe5129\langnp2057\insrsid11146038 of }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 any person shall for all purposes be deemed to have been made by tha}{\fs24\lang2057\langfe5129\langnp2057\insrsid12278046\charrsid15300476 t person or by his authority, as}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the cas}{\fs24\lang2057\langfe5129\langnp2057\insrsid11146038 e may be, unless the contrary is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  proved.
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 15}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Treasurer to make assessments}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) From the returns made as a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ore}{\fs24\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476 id and from any other information in his possession the Treasurer shall }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5334960 in }{\fs24\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476 and for every year, and from time to time and at any time thereafter as may be necessary, make assessments in res
pect of every tax payer, setting forth the amount upon which tax is payable and the amount of the tax.
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) Every such assessment shall be made in such form and manner as the Treasurer thinks fit, and shall be signed by him.
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 16. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Rates of income tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) The Treasurer shall in any year }{\fs24\lang2057\langfe5129\langnp2057\insrsid5334960 of assessment assess }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12278046\charrsid15300476 the }{\fs24\lang2057\langfe5129\langnp2057\insrsid5334960 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid12278046\charrsid15300476 ncome tax of any taxpayer a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t the rates as set out in the first schedule of this Ordinance.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) If in any year of assessment the rates of tax as set out in the first schedule to this Ordinance are varied by the passing of an amending Ordinance, every assessment}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
of income tax made in respect of that year before the passing of any such amending Ordinance may be amended and reassessed on the basis of the new rates.
\par }{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 17. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Arbitrary assessment}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) Where any business carried on in Niue }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 
-}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12341837 {\fs24\lang2057\langfe5129\langnp2057\insrsid12278046\charrsid15300476 (a) Is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 controlled exclusively or principally by persons not resident in Niue}{\fs24\lang2057\langfe5129\langnp2057\insrsid5334960 ;}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12341837 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) Is carried on by a company not resident in Niue}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12278046\charrsid15300476 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid4588393\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
or by a company in which more than one half of the shares are held by persons not resident in Niue}{\fs24\lang2057\langfe5129\langnp2057\insrsid5334960 ;}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12341837 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (c) Is carried on by a company which holds, or on behalf of which other persons hold, more than}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 one half of the shares in a company not resident }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476 in Niue}{\fs24\lang2057\langfe5129\langnp2057\insrsid13386849  -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid12278046\charrsid15300476 
Treasurer might be expected to }{\fs24\lang2057\langfe5129\langnp2057\insrsid13386849 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rise from that business, the person ca}{
\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 rrying on the business in Niue s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ha}{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 l}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4656376 l}{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 notwithstanding anything to the contrary in this Ordinance, be assessable for and liabl}{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 to pay income tax on a taxable income o}{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 f suc}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 h amount as the Treasurer determines, being a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12278046\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the option of the Tre}{\fs24\lang2057\langfe5129\langnp2057\insrsid12278046\charrsid15300476 
asurer either such proportion as}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  he determines of the total receipts (whether cash or credit) of the business or such proportion as he determine}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13386849 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of the total purchase moneys paid or payabl}{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (whether in }{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 cash or by the granting of credi}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
t) in the conduct of the business.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) For the purposes of this section the place of }{\fs24\lang2057\langfe5129\langnp2057\insrsid13386849 residence of any person other tha}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n a company and th}{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  place of}{
\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 residence of any company shall be determined in }{
\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 accorda}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nce with the provisions of section eighty hereof.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 18. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Assessment where default }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid12341837\charrsid15300476 i}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n furn}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 i}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 shin}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 g}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  returns}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  If any person }{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 
makes default in furnishing any return, or if the Treasurer is not satisfied with the return made by any person, or if }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the Treasurer }{
\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 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 levied and of the amount of that tax, and such person shall be liable to pay the tax so assessed, save in so far as he establishes on objection that the assessment is excessive or 
that he is not chargeable with tax.
\par 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 19.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Amendment of }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 assessments}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) The Treasurer}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 ma}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y from}{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 time}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 ti}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 me }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13386849 and at any time }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 make all such alter}{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 ations in or addition}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s to an assessment as he thinks }{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 necessary}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 in order to ensure the }{\fs24\lang2057\langfe5129\langnp2057\insrsid13719679\charrsid15300476 correctness}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 thereof, notwith}{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 standing}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  that tax already assessed may have been paid.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) If any such alteration or addition has the effect of imposing any fresh }{\fs24\lang2057\langfe5129\langnp2057\insrsid13719679\charrsid15300476 liability or increasing any exis}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ting liability, notice th}{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 ereof shall be given by the Trea}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 surer}{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 to the taxpayer aff}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13719679\charrsid15300476 ected, who shall, unless the alte}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ration or addition was made with his consent, be entitled }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13719679\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o object thereto in accordance with the provisions as to objections hereinafter contained.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 20.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13719679\charrsid15300476 Limitation of time for}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid721678\charrsid15300476 amendment}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of assessment}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 When}{\fs24\lang2057\langfe5129\langnp2057\insrsid2702309\charrsid15300476  an}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y person }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2702309\charrsid15300476 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 as m}{\fs24\lang2057\langfe5129\langnp2057\insrsid2702309\charrsid15300476 ade return}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s }{\fs24\lang2057\langfe5129\langnp2057\insrsid2702309\charrsid15300476 and has been assessed for }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 income}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2702309\charrsid15300476 
 tax for any year, it shall not be lawful for the Treasurer to alter the assessment so as to increase the amount thereof after the expiration of four 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 fraudulently 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid7289873\charrsid15300476 a return is required to be made) after the expiration of ten years from the end of the year in which the assessment was made.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7289873\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 21. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7289873\charrsid15300476 Validi}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7289873\charrsid15300476 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of assessment not affect}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7289873\charrsid15300476 
ed by failure to comply with Ordinance}{\fs24\lang2057\langfe5129\langnp2057\insrsid4156737\charrsid15300476  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid7289873\charrsid15300476 - }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7289873\charrsid15300476 The validity }{\fs24\lang2057\langfe5129\langnp2057\insrsid4139575 of an assessment }{\fs24\lang2057\langfe5129\langnp2057\insrsid7289873\charrsid15300476 shall not be
 affected by reason that any of the provisions of this Ordinance have not been complied with.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 22. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid12336441\charrsid15300476 Excep}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t in }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid12336441\charrsid15300476 p}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 roceedin}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid12336441\charrsid15300476 gs on obje}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ction }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid12336441\charrsid15300476 assessment}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  deemed correc}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid12336441\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid12336441\charrsid15300476 Except in proceedings on obj
ection to an assessment in accordance with 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 }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4139575 not a tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid12336441\charrsid15300476 payer or on any other gro
und; and 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 shall be determined accordingly.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid12336441\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 23.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid12336441\charrsid15300476 Evidence of returns a}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nd assessments}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  The pr}{\fs24\lang2057\langfe5129\langnp2057\insrsid12336441\charrsid15300476 oduction}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12336441\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 any }{\fs24\lang2057\langfe5129\langnp2057\insrsid12336441\charrsid15300476 
documents under the hand of the Treasurer purporting to be a copy of or 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 }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 not be necessary, and al}{\fs24\lang2057\langfe5129\langnp2057\insrsid12336441\charrsid15300476 l}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 Courts shall in all proce}{\fs24\lang2057\langfe5129\langnp2057\insrsid12336441\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 dings take judicial notice of the signatur}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 e of the Treasu}{\fs24\lang2057\langfe5129\langnp2057\insrsid12336441\charrsid15300476 r}{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 er}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12336441\charrsid15300476  either to the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 original or to any such copy or extra}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 c}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 2}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 4}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Notice of assessment to taxpayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4139575  (1) As}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  soon as conven}{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 en}{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 tly ma}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476  b}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e }{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 after an assessment i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s made the }{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 Tre}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 urer shall cause notice of the assessment to be given to the taxpayer.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) The omission}{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476  to give any such notice shall }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 not invalidate the assessment or }{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
n any manner affect the operation thereof}{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 25. [Repealed 3/83/1984]
\par }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6966161 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 PART IV-}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  O}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 BJECTIONS AND ASSESSMENTS}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6966161 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 26.}{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 How objections originated}{\fs24\lang2057\langfe5129\langnp2057\insrsid14957274\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) }{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 Any person who as been assessed f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 c}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ome }{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ax }{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 may}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  object to that }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 ass}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 ssment by }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 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 }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4139575 in}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  that behalf in the notic}{\fs24\lang2057\langfe5129\langnp2057\insrsid13719679\charrsid15300476 e of assessment, not being less }
{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 than six weeks after the date on which that notice of assessment is given.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13719679\charrsid15300476 (2) If the Treasurer is satisfied that there is no suitable mai}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
l by which a written notice of objection can reach h}{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 im within the time so specified,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 radio advice to the Treasurer that the taxpayer objects to his assessment will constitute an effective notic
e of objection provided that (a) the radio advice is received by the Treasurer within the time so specified and (b) the taxpayer posts to the Treasurer by the first available mail a written statement setting out shortly the grounds of the objection.

\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 27. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Treasurer may amend assessment}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476  The Treasurer shall cons}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 d}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 er a}{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 
ll such objections and may alter the assessment pur}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 suant}{\fs24\lang2057\langfe5129\langnp2057\insrsid4139575  thereto; but if an objection is}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  not allowed by the Treasurer, the objector may, within six months after the date on which notice of the disallowance is given to him by or on behalf of the Treasurer, by notice in}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4139575  writing}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  to the Treasurer require that the objection be heard and determined by the High Court before }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 a Judge thereof,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  and in that}{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 event the objection shall be heard and determined in the High Court; and the High Court shall for the purp
ose of hearing and determining the objection, whatever the amount involved, have all the powers vested in its ordinary civil jurisdiction as if in an action between the objecting taxpayer and the Treasurer.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 28.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Hear}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 i}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 g}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 of objec}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tions b}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 H}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 igh Court}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  The procedure}{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 for }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 the institution, hearing and determination of such proceedings in the High Court shall be in accordance with the ordinary practice of that Court.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6966161\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 29. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 Bu}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rden of }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 p}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 roof on ob}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 je}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ctor}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  On the hearing and deter}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 mination }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 all o}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 b}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 j}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ec}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ions }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o as
sessments 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 law in other proceedings or not.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 30.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Co}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 s}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ts}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  On the determination of any objection the Court m}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y aw}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 d }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
such costs as it deems just either against the Treasurer or against the objector.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 31}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 Court m}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 a}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 c}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 onfirm, cancel or alter the assessment}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid5454295\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  On}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the determination o}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 f}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 any }{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 such objection the High Court ma}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y either con}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 firm or cancel the assessment, }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
or increase or reduce the amount thereof, and the assessment shal}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 l be altered by the Treasurer, i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
f necessary, so as to conform to that determination.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 32}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476 . }{\fs24\lang2057\langfe5129\langnp2057\insrsid4139575\charrsid4139575 (1)}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid4139575  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 A}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 ppeals to Court of Appeal}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of New Zealand}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid3492256\charrsid15300476 - }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 The determination of the }{\fs24\lang2057\langfe5129\langnp2057\insrsid4139575 H}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
igh Court on any such objection shall be subject to appeal to}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
the Court of Appeal of New Zealand on any question of law but shall be final and concl}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 usive on}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  any }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 question of fact unless the High}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Cour}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 
t is satisfied that}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the a}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 moun}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t o
f tax bona fid}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 in }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 dispute be}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ween the objector and t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e Trea}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 surer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  exceeds $1000 in which case t}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 he}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Treasurer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or the objector may appeal to the Court of Appeal on any question of fact.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 The provis}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 ions of Part IV of the Niue Act }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 1966, as amended, in respect of appeals from the High Court shall apply}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476  to any such appeal.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5454295 {\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 [Amended 4/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 33. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 A}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 ppeals }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 from a}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 ss}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 ss}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ment}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 s}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) In this Ordinance the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 term }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 appea}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 ls}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 means a procee}{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 d}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ing in the High Court, or an appeal to the Collector of Inland Revenue under this Ordinance, for the determination of an objection made under the Ordinance to an assessme}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 nt of income tax, and the term }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 appellant}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means the person by whom any such objection has been made.
\par 
\par (2) The parties to the appeal shall be the appellant and the Treasurer as respondent.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 
\par }\pard \ql \fi-720\li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8219825 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3)}{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 \tab }{
\fs24\lang2057\langfe5129\langnp2057\insrsid728602\charrsid15300476 (a) For t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
he purpose of every appeal the Treasurer shall state and sign a case setting forth the facts as alleged by him, the nature of the assessmen
t made by him, the ground of objection thereto, and the question for the determination of the Court or Collector of Inland Revenue as the case may be.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid9789562\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8219825 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(b) The case, so stated and signed, shall be filed by the Treasurer in the High Court or with the Collector of Inland Revenue, as the case may, and the filing of the case shall be deemed to be the institution of the appeal.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8219825 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(c) A copy of the case so filed shall be sent by the Treasurer to the appellant, either through the post office or otherwise.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) Within fourteen days after the filing of the case by the Treasurer or within such further time as the Treasurer may allow the appellant may, if he thinks}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 fi}{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 t, file}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  an answer to the case. The answer shall set forth th}{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  facts as alleged by the appellant and the grounds of his appeal.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (5) The case as stated and filed by the Treasurer shall not be conclusive as to the matters set forth therein, either against the appellant or the Treasurer, except so}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 far as agreed to in writing by or on behalf of the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 Treasure}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r and the appellant.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (6) After the filing of the case by the Treasurer the Registrar of the Court, or the Collector of Inland Revenue, as the case may be, shall on the application of the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Treasurer or of the appellant, appoints }{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 a }
{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 time and place fo}{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 r}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 the hearing of the appeal}{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 that time not being earlier (except with the consent of the Treasurer and the appellant) than twenty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
one days after the date of the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1719461 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 iling of the case.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 7}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ) Reasonable notice by}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 post or otherwise or the time and place so appointed shal}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 l be given by the person on whose}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  application the appointment has been made to the other part to the appeal.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 8}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
) At the time and place so appointed, a Judge of the High Court or }{\fs24\lang2057\langfe5129\langnp2057\insrsid728602\charrsid15300476 in}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 the absence of a Judge the Registrar of the Court or the Collector, as the case may be}{\fs24\lang2057\langfe5129\langnp2057\insrsid728602\charrsid15300476 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 may adjourn the hearing to any other time or place, and so on from time to time.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (9) If either party fails to appear at the hearing, th}{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 e }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Court or the Collector, as the case may be}{\fs24\lang2057\langfe5129\langnp2057\insrsid728602\charrsid15300476 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 shall in its or his discretion either adjourn the hearing or determine the appeal in the same manner as if both parties were present.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (10) The procedure at the hearing of the appeal shall be the same, with all necessary }{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 m}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 odifications, as if the appeal were an action in which the appellant }{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 is the plain}{
\fs24\lang2057\langfe5129\langnp2057\insrsid728602\charrsid15300476 tiff and the Treasurer is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the defendant.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 34. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Obligation t}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 
o pay tax not suspended by ob}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1719461 jection}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476  or appeal}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1983552\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 - The obligation to pay}{\fs24\lang2057\langfe5129\langnp2057\insrsid12546337\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 
and the right to receive and recover any tax shall no}{\fs24\lang2057\langfe5129\langnp2057\insrsid12546337\charrsid15300476 t be suspended by any objection}{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 
, or appeal, but if the objector succeeds the amount (if any) of the tax received by the Treasurer in excess of the amount which, according to the decision on the hearing of the objection, }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or}{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476  appeal, was properly payable shall forthwith be repaid to him by the Treasurer.
\par 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 35. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Determination of ob}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 je}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ction not to }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 a}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ffe}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 c}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t oth}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 e}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476 income}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1983552\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid8219825\charrsid15300476  The determination of an objection }{\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476 
under any of the foregoing provisions shall relate solely to the income which is the subject of 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 assessment of such other income.
\par 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 36. [}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476 Repealed 5/83/1984]}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16336886 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid4482067 PART V}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid4482067 -}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid4482067  INC}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid4482067 OME }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid4482067 TAX
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid4482067 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid4482067 37.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid4482067  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid4482067 Meaning of }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9333160\charrsid4482067 "}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid4482067 Absentee}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9333160\charrsid4482067 "}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid1983552\charrsid4482067  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid4482067 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid4482067  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160\charrsid4482067 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid4482067 Absentee}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160\charrsid4482067 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid4482067  }{\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid4482067 means in this Part of this Ordinance, a person whose home has not been in Niue during any part of the income year:

\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Provided that a taxpayer shall not be deemed to be an absentee within the meaning o}{\fs24\lang2057\langfe5129\langnp2057\insrsid12546337\charrsid15300476 f}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  this Part o}{\fs24\lang2057\langfe5129\langnp2057\insrsid12546337\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476 his Ordinance }{\fs24\lang2057\langfe5129\langnp2057\insrsid12546337\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476 f the Treasurer i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s satisf}{\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 ied that the absence of the tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
payer from Niue during the income year has been for the sake}{\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476  of his or her health or of}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 the health or the husband or wife, as the case way be, or of any child of the taxpayer.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Provided further that no person who is absent from Niue in the service in any capacity or the Administration, nor the wife of any such person if she }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12546337\charrsid15300476 is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 absent from Niue with him, shall by reason of such absence be deemed to be an absentee within the meaning of this Part of this Ordinance.
\par 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476 38. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476 Income Tax Imposed}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1605222\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476 - }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Subject to the provisions of this Act, there shall be levied and paid for the use of the Crown for the year commencing on the 1st day of April in each year, a tax herein referred to as income tax.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) Subject to the provisions of this Act, income tax }{\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476 shall be }{\field\fldedit{\*\fldinst {
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  HYPERLINK http://shall.be }{\fs24\lang2057\langfe5129\langnp2057\insrsid3224737\charrsid15300476 {\*\datafield 
00d0c9ea79f9bace118c8200aa004ba90b0200000003000000e0c9ea79f9bace118c8200aa004ba90b2200000068007400740070003a002f002f007300680061006c006c002e00620065002f00000000000000000000000000000000004d000000000000850000000001}}}{\fldrslt }}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 payable by every person on all income derived by him duri}{\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476 ng the year for which the tax i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s payable.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (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}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476  payable is in this Act referred to as the year of assessment.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1983552 {\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476 [Amended }{\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 6/83/1984]}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16336886\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 39.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Rates fixed}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Income tax shall be assessed and levied}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 on the taxa}{\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 ble income }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of every taxpayer at such rate or rates as are set our in the First Schedule to this Ordinance.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 40. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Where non}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 assessable income to be taken into account}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid529132\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) W}{\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 h}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ere in any income year any taxpayer }{\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 has derived assessable income }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 and has also derived any non}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
assessable income from }{\fs24\lang2057\langfe5129\langnp2057\insrsid6831698\charrsid15300476 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 source referred to in the next succeeding subsection, then, notwithstanding anything to the contrary in this Ordinance, the rate of tax payable on this taxable income shall be computed as if the non}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 assessable income derived by him as aforesaid were assessable income.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) The non}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
assessable income referred to in the last preceding su}{\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 bsection includes the following-}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14367740 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(a) Income derived from securities issued by the Administration subject to the condition that the income derived therefrom shall be exempt}{\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 from income tax. Save that such income when payable out of the Cook Islands to an absentee shall not be so included.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14367740 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) Income derive}{\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 
d from debentures issued by com}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 panies on terms providing for the payment of income tax by such companies as provided by section one hundred and fifty hereof, and}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 income derived from debentures to which sections seventy}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 -fi}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ve and seventy}{\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 -s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ix hereof apply.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14367740 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (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\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 41. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Personal rebate}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  In th}{\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 e assessment of every taxpa}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 yer, other than an absentee, compan}{\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 y, public authority, or unincor}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 porated body, there shall be allowed as a rebate of income tax for that income year the sum of }{\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 $156.
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4947137 {\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 [Amended 2/118/1987]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid14367740\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 41A}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 .}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Low income rebate}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Every per}{\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 son, other than an ab}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
sentee, shall be entitled to a deduct}{\fs24\lang2057\langfe5129\langnp2057\insrsid6831698\charrsid15300476 ion by way of special rebate from}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 his assessable income and the rates shall be as set out in}{\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the Third Schedule}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 .
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4947137 {\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 [Added 2/118/1987]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 42-44. [Repealed 2/118/1987]
\par 
\par 45. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 Rebate for support of dependent relatives}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid529132\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 - }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (1) In the assessme}{\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 
nt of every taxpayer, (other than}{\fs24\lang2057\langfe5129\langnp2057\insrsid6831698\charrsid15300476  an absentee) who con}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tributes towards the support o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 any relative during any i}{\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 
ncome year there shall, subje}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ct}{\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476  to this }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
section, be }{\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 allowed as a rebate of income tax for that income year in respect of each such dependent relative, the sum of $26.
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 Where a person is a dependen
t relative for the purpose}{\fs24\lang2057\langfe5129\langnp2057\insrsid6831698\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
of this section only one rebate shall }{\fs24\lang2057\langfe5129\langnp2057\insrsid6831698\charrsid15300476 allowed }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 in respect of that person notwithstanding that}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6831698\charrsid15300476  more}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  one taxpayer may have contributed towards the s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 upport of that relative. }{\fs24\lang2057\langfe5129\langnp2057\insrsid6831698\charrsid15300476 In the case of two or mo}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 re }{\fs24\lang2057\langfe5129\langnp2057\insrsid6831698\charrsid15300476 taxpayers }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 claimin}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6831698\charrsid15300476 g a rebate in respect of the sam}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e depend}{\fs24\lang2057\langfe5129\langnp2057\insrsid6831698\charrsid15300476 
ant relative the}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Treasurer shall allow the rebate f}{\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 or the taxpayer who}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  in his opinion has made the greate}{\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 st}{\fs24\lang2057\langfe5129\langnp2057\insrsid6831698\charrsid15300476 
 financial contributions}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  to the support of that dependant r}{\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 elative.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 
\par (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) Fro the purposes of this section the term }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 relative}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476  means-
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13523843 {\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4743360 {\fs24\lang2057\langfe5129\langnp2057\insrsid4743360\charrsid15300476 (a) }{\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 
A child, step-child, or adoptive child who at any time during the income year is under the age of }{\fs24\lang2057\langfe5129\langnp2057\insrsid4743360\charrsid15300476 
eighteen years, or who, being over the age of eighteen years, is suffering from any permanent mental or physical infirmity and is thereby permanently inc
apacitated from earning his or her own living or is attending full-time a university or educational institution recognised by the Treasurer; and}{\fs24\lang2057\langfe5129\langnp2057\insrsid13523843\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4743360 {\fs24\lang2057\langfe5129\langnp2057\insrsid4743360\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4743360 {\fs24\lang2057\langfe5129\langnp2057\insrsid4743360\charrsid15300476 
(b) Any other person proved to the satisfaction of the Treasurer to be a relation of the taxpayer by blood, ma
rriage, 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) of this subsection; provided that:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4743360 {\fs24\lang2057\langfe5129\langnp2057\insrsid4743360\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4743360 {\fs24\lang2057\langfe5129\langnp2057\insrsid4743360\charrsid15300476 
(i) Where the wife of the taxpayer is not living with him she shall be deemed to be a relative of the taxpayer for the purposes of this section:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4743360 {\fs24\lang2057\langfe5129\langnp2057\insrsid4743360\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid3409217 {\fs24\lang2057\langfe5129\langnp2057\insrsid4743360\charrsid15300476 (ii) A rebate un
der this section in respect of the wife of a taxpayer shall be allowable only where the amount thereof exceeds the amount of the rebate to which the taxpayer is entitled }{\fs24\lang2057\langfe5129\langnp2057\insrsid3409217\charrsid15300476 
in respect of his wife under section forty-two of this Act, and shall be allowable in substitution for the last-mentioned rebate:}{\fs24\lang2057\langfe5129\langnp2057\insrsid4743360\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3409217 {\fs24\lang2057\langfe5129\langnp2057\insrsid3409217\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid3409217 {\fs24\lang2057\langfe5129\langnp2057\insrsid3409217\charrsid15300476 
(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 the separation, or by reason of the desertion of one of the parties by the other of them, or otherwise.
\par [Amended 7/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3409217 {\fs24\lang2057\langfe5129\langnp2057\insrsid3409217\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid3409217\charrsid15300476 46. [Repealed 2/118/1987]
\par 
\par 47. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3409217\charrsid15300476 Special exemption for life insurance premiums and superannuation fund contributions}{\fs24\lang2057\langfe5129\langnp2057\insrsid14777799\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3409217\charrsid15300476 - (1) Every taxpayer,}{\fs24\lang2057\langfe5129\langnp2057\insrsid196695\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid3409217\charrsid15300476 
(other than an absentee,) who has effected an insurance on }{\fs24\lang2057\langfe5129\langnp2057\insrsid196695\charrsid15300476 
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 the amount of premium paid in the income year in respect of that insurance.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3409217\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid196695\charrsid15300476 
\par (2) Every taxpayer, (other than an absentee,) who is a contr}{\fs24\lang2057\langfe5129\langnp2057\insrsid2097381\charrsid15300476 ibutor to}{\fs24\lang2057\langfe5129\langnp2057\insrsid196695\charrsid15300476 
 the National Provident Fund of New Zealand, or to any superannuation fund, shall be entitled to a deduction by way of special exemption from his assessable income of the amount of his contribution during the income year.
\par 
\par (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 eight hundred dollars.
\par 
\par (4) Notwithstanding anything to the contrary in subsection one of this 
section, 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 doe}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2097381\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid196695\charrsid15300476  not provide for the payment of a specified capital sum on the death of the assured.
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14777799 {\fs24\lang2057\langfe5129\langnp2057\insrsid196695\charrsid15300476 [Amended 7/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3409217 {\fs24\lang2057\langfe5129\langnp2057\insrsid196695\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14777799 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid6428098\charrsid15300476 47A. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6428098\charrsid15300476 
Special Exemption for Primary Produce Income}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid14777799\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6428098\charrsid15300476 - (1) Subject to sub}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2097381\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid6428098\charrsid15300476 
section (2) of this section, the first $5,000 income earned by a taxpayer during the income year that derives from the production of primary produce, or from the making }{\fs24\lang2057\langfe5129\langnp2057\insrsid2097381\charrsid15300476 of }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6428098\charrsid15300476 plaited baskets, trays, table-mats, grass skirts or any other plaited ware or handwork shall be exempt from taxation.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid196695\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3409217 {\fs24\lang2057\langfe5129\langnp2057\insrsid6428098\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14777799 {\fs24\lang2057\langfe5129\langnp2057\insrsid6428098\charrsid15300476 
(2) Cabinet may from time to time issue instructions as to the nature of receipts that shall be required to be produced in order to qualify for the exemption given under sub-section (1).
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14777799 {\fs24\lang2057\langfe5129\langnp2057\insrsid6428098\charrsid15300476 [Added 7/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3409217 {\fs24\lang2057\langfe5129\langnp2057\insrsid6428098\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14777799 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid6428098\charrsid15300476 47B. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Rebate for Church Donations}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid6428098\charrsid15300476 
 In the assessm}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ent of every taxpayer (other than an absentee) who during }{\fs24\lang2057\langfe5129\langnp2057\insrsid2097381\charrsid15300476 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 he}{\fs24\lang2057\langfe5129\langnp2057\insrsid2097381\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 income year makes cash do}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476 nations to any Church situated in}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Niue and which in the opinion of the Treasurer is a recognis}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476 ed religious organisation the}{\fs24\lang2057\langfe5129\langnp2057\insrsid2097381\charrsid15300476 re }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
shall be allowed as a rebate of }{\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476 income tax for that income year}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  an amount equal to}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14777799\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 20 cents for every complete dollar up to a maximum of}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476 $1}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 00 donated to }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476 any }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 such}{\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 church or religio}{\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476 us organisation. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Pro}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476 v}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ided that for the purposes of this section all donations must be in}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 c}{\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476 ash and evidenced by a receipt.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14777799 {\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476 [Added 7/83/1984}{\fs24\lang2057\langfe5129\langnp2057\insrsid3438324\charrsid15300476 ; 2/118/1987
}{\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476 ]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid6428098\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 48.}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476 App}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ortionment of Special Exemptions and Rebate}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) Every person arriving in or departing, from Niu}{\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  during any income year, shall be entitled to a deduction by}{\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 way of special exemption from his assessable income, or to a rebate of income tax in his a}{\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476 
ssessment for that income year, of- }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3883066 {\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 (a) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 An amount 
equal to the same proportion of every deduction by way of special exempti}{\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476 on}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 or rebate to which he would have been entitl}{\fs24\lang2057\langfe5129\langnp2057\insrsid5524796\charrsid15300476 ed}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  under sections}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 45, 47A and 47}{\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 B}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of this Act, as the proportion that the number of days during which the income is deemed to have been 
earned bears to the number of days in the income year; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3883066 {\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3883066 {\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 (b) Such a}{\fs24\lang2057\langfe5129\langnp2057\insrsid3438324\charrsid15300476 
llowance under sections 46 and 4}{\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 7 of this Act as the Treasurer may consider appropriate.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3883066 {\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 
\par }\pard \ql \fi-720\li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3438324 {\fs24\lang2057\langfe5129\langnp2057\insrsid3438324\charrsid15300476 (2)\tab }{\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 
(a) For the purposes of this section an }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 absentee}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476  shall be considered to be entitled to the same special exemption}{\fs24\lang2057\langfe5129\langnp2057\insrsid8022485\charrsid15300476 s under sections 45, 47, 47A and}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476  47B, of this Act as if he were a taxpayer other than an absentee.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3883066 {\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3883066 {\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 (b) Nothing in this subsection shall entitle an }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 absentee}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476  to the special exemptions or rebates provided under sections 45, 47, 47A and 47B of this Act in circumstances other than as provided in this section.
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4947137 {\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 [Amended 7/8/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3883066 {\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3883066 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 General Exemptions
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3883066 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 49. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 Income wholly exempted from taxation}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid13256070\charrsid15300476  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 - }{\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 
(1) The following incomes shall be exempt from taxation-
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3883066 {\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 
(a) The income, other than income received in trust, of a local authority, or of any public authority:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3883066 {\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3883066 {\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 (b) In}{\fs24\lang2057\langfe5129\langnp2057\insrsid4081628\charrsid15300476 
come derived by any sinking funds in respect of any public debt or of the debt of any local authority:}{\fs24\lang2057\langfe5129\langnp2057\insrsid3883066\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4081628 {\fs24\lang2057\langfe5129\langnp2057\insrsid4081628\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3883066 {\fs24\lang2057\langfe5129\langnp2057\insrsid4081628\charrsid15300476 
(c) Income derived by any person from any pension or allowance granted by the administration or by any government in respect of any war or in respect of any disability or disablement attributable to or aggravated by service in any naval, mi
litary, air, or police forces:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4081628 {\fs24\lang2057\langfe5129\langnp2057\insrsid4081628\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3883066 {\fs24\lang2057\langfe5129\langnp2057\insrsid4081628\charrsid15300476 
(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 }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12273575 {\fs24\lang2057\langfe5129\langnp2057\insrsid4081628\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3883066 {\fs24\lang2057\langfe5129\langnp2057\insrsid4081628\charrsid15300476 (e) Income derived by women in the form of payments in the nature of alim
ony or maintenance made to her by her husband or former husband out of income belonging to him:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4081628 {\fs24\lang2057\langfe5129\langnp2057\insrsid4081628\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3883066 {\fs24\lang2057\langfe5129\langnp2057\insrsid4081628\charrsid15300476 (f) Income derived by the trustees of a superannuation fund:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4081628 {\fs24\lang2057\langfe5129\langnp2057\insrsid4081628\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4081628 {\fs24\lang2057\langfe5129\langnp2057\insrsid4081628\charrsid15300476 
(g) Income (not being income of the kind referred to in paragraph (h) hereof) derived by trustees in trust for charitable purposes, or derived by any society or institution established exclusively for such purposes and not carried on for private pecuniary
 profit:}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4081628 {\fs24\lang2057\langfe5129\langnp2057\insrsid4081628\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4081628 {\fs24\lang2057\langfe5129\langnp2057\insrsid4081628\charrsid15300476 
(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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid8022485\charrsid15300476 with}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4081628\charrsid15300476 in Niue, or derived directly or indirectly from any business }{\fs24\lang2057\langfe5129\langnp2057\insrsid15823825\charrsid15300476 carried on by or on behalf o
f or for the benefit of any society or institution established exclusively for such purposes and not carried on for private pecuniary profits:}{\fs24\lang2057\langfe5129\langnp2057\insrsid4081628\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15823825 {\fs24\lang2057\langfe5129\langnp2057\insrsid15823825\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4081628 {\fs24\lang2057\langfe5129\langnp2057\insrsid15823825\charrsid15300476 Provided that if the aforesaid purposes are }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12208765\charrsid15300476 not limited to Niue the Treasurer may apportion the income in such m
anner as he deems just and reasonable between such purposes within Niue and the like purposes out of Niue, and may all}{\fs24\lang2057\langfe5129\langnp2057\insrsid8022485\charrsid15300476 ow to the trustees, society or }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12208765\charrsid15300476 institution a partial exemption accordingly.}{\fs24\lang2057\langfe5129\langnp2057\insrsid15823825\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12208765 {\fs24\lang2057\langfe5129\langnp2057\insrsid12208765\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1603865 {\fs24\lang2057\langfe5129\langnp2057\insrsid1603865\charrsid15300476 (i) }{\fs24\lang2057\langfe5129\langnp2057\insrsid12208765\charrsid15300476 
Income derived by any society}{\fs24\lang2057\langfe5129\langnp2057\insrsid1603865\charrsid15300476  or association, whether inc
orporated 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 entertainment of the general public, and if
 no part of the income or other fund of the society is used or available to be used for the private pecuniary profit of any proprietor, member or shareholder thereof:}{\fs24\lang2057\langfe5129\langnp2057\insrsid12208765\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1603865 {\fs24\lang2057\langfe5129\langnp2057\insrsid1603865\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5385125 {\fs24\lang2057\langfe5129\langnp2057\insrsid1603865\charrsid15300476 (j) Income derived by any society or association}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8022485\charrsid15300476  whether }{\fs24\lang2057\langfe5129\langnp2057\insrsid1603865\charrsid15300476 incorporated or not}{\fs24\lang2057\langfe5129\langnp2057\insrsid8022485\charrsid15300476 ,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1603865\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 which is, in the opinion of the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1603865\charrsid15300476 Treasurer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8022485\charrsid15300476 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  established sub}{\fs24\lang2057\langfe5129\langnp2057\insrsid1603865\charrsid15300476 stantiall}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y or primarily}{\fs24\lang2057\langfe5129\langnp2057\insrsid1603865\charrsid15300476  for the purpose of advertising,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  beautifying or developing the island of}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1603865\charrsid15300476 N}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 iue or a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1603865\charrsid15300476 ny village or district therein so as to attract trade}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8022485\charrsid15300476 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  tourists, visitors, or population, or to }{\fs24\lang2057\langfe5129\langnp2057\insrsid1603865\charrsid15300476 
cr}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 eate, increase, expand or develop a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1603865\charrsid15300476 menities for the general public i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 f no part of the income or other}{\fs24\lang2057\langfe5129\langnp2057\insrsid5385125\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
funds of the society or }{\fs24\lang2057\langfe5129\langnp2057\insrsid8022485\charrsid15300476 association is used or is or may}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  became available t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5385125\charrsid15300476 o be used for any other purpose}{\fs24\lang2057\langfe5129\langnp2057\insrsid8022485\charrsid15300476 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 not being a charitable purpose:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid5385125\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5385125 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (k) }{\fs24\lang2057\langfe5129\langnp2057\insrsid5385125\charrsid15300476 I}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome d}{\fs24\lang2057\langfe5129\langnp2057\insrsid8022485\charrsid15300476 erived by an}{\fs24\lang2057\langfe5129\langnp2057\insrsid5385125\charrsid15300476 y person from any }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 m}{\fs24\lang2057\langfe5129\langnp2057\insrsid5385125\charrsid15300476 aintenance or}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 allowance provided for or paid }{\fs24\lang2057\langfe5129\langnp2057\insrsid8022485\charrsid15300476 to him}{\fs24\lang2057\langfe5129\langnp2057\insrsid5385125\charrsid15300476  in respect of his attendance at an educational i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nstitution }{\fs24\lang2057\langfe5129\langnp2057\insrsid5385125\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n term}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5385125\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of a scholarship or bursary:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid5385125\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5385125 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 (l}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
) Income derived by any person, in respect of any period or incapacity for 
work, from any sick, pay or other allowance paid to his 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 }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid5385125\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9902934 {\fs24\lang2057\langfe5129\langnp2057\insrsid5385125\charrsid15300476 (m}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ) }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5385125\charrsid15300476 I}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome deri}{\fs24\lang2057\langfe5129\langnp2057\insrsid5385125\charrsid15300476 ved by any trustee in trust for}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  an}{\fs24\lang2057\langfe5129\langnp2057\insrsid5385125\charrsid15300476 y sick,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  accident, or death benefit fund,}
{\fs24\lang2057\langfe5129\langnp2057\insrsid5385125\charrsid15300476  not being income derived directly or i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ndire}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5385125\charrsid15300476 c}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tly}{\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 from any business carried on by or on behalf of or for the benefit of that trustee:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4947137 {\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9902934 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (n) Income expressly exempted from income tax by any other Ordinance to the extent of the exemptio
n so provided:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9902934 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (o) Moneys received by a wife from her husband or a husband from his wife:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9902934 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(p) Income derived by any life insurance company in so far as that income is derived from life insurance premiums:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9902934 {\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 (q) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Income and profi}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 ts derived by any cooperative}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  society registered under the Cook Islands Cooperative Societies Regulations 1953:

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9902934 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(r) Income derived from any bonds or securities issued exempt from tax by the Administration or by any local or public authority:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9902934 {\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9902934 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Provided that the approval of the Resident Commissioner has been obtained for the issue of the bonds or other securities to be issued exempt from tax:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9902934 {\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 (s) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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}{\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the Commission: }{\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9902934 {\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9902934 {\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 (t) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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 the United Nations or any such agency:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9902934 {\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 (u}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
) Such allowances or class or classes of allowanc}{\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 es as Cabinet may from time to}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 declare to be exempt from taxation eithe}{\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 r}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  wholly or in part}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6693772\charrsid15300476 :}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9902934 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 v}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ) Income derived by any person from any pension or benefit granted to him under the Pensions and Benefits Act 1974.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) For the purposes of this section the expression }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ick, accident, or death benefit fund}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 means any fund established for the benefit of the employees of any employer or of the members of any }{\fs24\lang2057\langfe5129\langnp2057\insrsid6693772\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ncorporated 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 the time being by the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 Treasurer.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6693772 {\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 [Amended 8/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 50. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 Exemptions in respect of industries contributing to economic development}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13256070\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 - (1) Where any new industry or enterprise is established }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7948613\charrsid15300476 in Niue or where any industry or enterprise already existing in Niue is materially expanded and where the Resident Commissioner is satisfied that such establishment or e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6693772\charrsid15300476 xtension as the case may be will}{\fs24\lang2057\langfe5129\langnp2057\insrsid7948613\charrsid15300476 
 contribute substantially to the economic development of Niue, he may declare that a person or persons contributing to the establishment or expansion of that industry or enterprise shall be e
ntitled to such concessions in respect of taxation on the income derived whether directly or indirectly }{\fs24\lang2057\langfe5129\langnp2057\insrsid13855297\charrsid15300476 from that industry or enterprise as are specified in the declaration.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9902934\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13855297\charrsid15300476 
\par (2) The Resident Commissioner shall refer all applications for concessions under 
this section to the Island Assembly for consideration and shall have regard to any recommendations made by resolutions of the Assembly when making or declining to make a declaration under this section.
\par 
\par (3) Concessions granted by the Resident Commissioner 
under the authority of this section may 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 o
f special deductions from assessable income, or may be in such other form as the Resident Commissioner considers desirable and appropriate to the particular application.
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2309423\charrsid15300476 (4) A declaration made under this section shall specify the period during which any co
ncession is to apply and the period as specified may from time to time be extended by the Resident Commissioner by a subsequent declaration.}{\fs24\lang2057\langfe5129\langnp2057\insrsid13855297\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2309423\charrsid15300476 
\par (5) Any declaration made under this section may be made upon or subject to such conditions as the Resident Commissioner thinks fit and may at any time be revoked by the Resident Commissioner if the taxpayer fails to comply with any such conditions.
\par 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2309423\charrsid15300476 51. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2309423\charrsid15300476 Items included in assessable income}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid9920632\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2309423\charrsid15300476 
- Without in any way limiting the meaning of the term, the assessable income of any person shall for the purposes of this}{\fs24\lang2057\langfe5129\langnp2057\insrsid6693772\charrsid15300476  Ordinance be deemed to include}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2309423\charrsid15300476 , save so far as express }{\fs24\lang2057\langfe5129\langnp2057\insrsid14499920\charrsid15300476 provision is made in this Ordinance to the 
contrary, all income derived from the following sources:}{\fs24\lang2057\langfe5129\langnp2057\insrsid2309423\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14499920\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14499920 {\fs24\lang2057\langfe5129\langnp2057\insrsid14499920\charrsid15300476 
(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 }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14499920 {\fs24\lang2057\langfe5129\langnp2057\insrsid14499920\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14499920 {\fs24\lang2057\langfe5129\langnp2057\insrsid14499920\charrsid15300476 
(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\faauto\adjustright\rin0\lin0\itap0\pararsid14499920 {\fs24\lang2057\langfe5129\langnp2057\insrsid14499920\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14499920 {\fs24\lang2057\langfe5129\langnp2057\insrsid14499920\charrsid15300476 
Provided 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 hi
s retirement from such employment or service only five per cent of that lump sum shall be deemed to be income: and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2052679 {\fs24\lang2057\langfe5129\langnp2057\insrsid14499920\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14499920 {\fs24\lang2057\langfe5129\langnp2057\insrsid14499920\charrsid15300476 Provided also that, without limiting the meaning of the terms }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid14499920\charrsid15300476 allowance}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14499920\charrsid15300476  as used in this paragraph the said term shall be deemed to include (in the case of a taxpayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14499920\charrsid15300476 who in any income year }{\fs24\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476 
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 Treasure}{\fs24\lang2057\langfe5129\langnp2057\insrsid6693772\charrsid15300476 r}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476 , subject to the taxpayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476 
s right of objection to the Treasurer}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476 s assessment, in accordance with the provisions of Part IV of this Ordinance: and}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14499920\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2052679 {\fs24\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2052679 {\fs24\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476 
Provided also that the Treasurer may from time to time determine whether and to what extent any allowance in respect of or in relation to the employment or services of any }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
person constitutes a reimbursement or expenditure exclusively incurred by him in the prod}{\fs24\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476 uction or his assessable income}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 , and the allowance shall to the extent so determined }{\fs24\lang2057\langfe5129\langnp2057\insrsid6693772\charrsid15300476 be exempt from income tax, and in}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  such case the determination of the Treasurer shall be final and conclusive, save that the taxpayer may have a right of appeal in accordance with subsection two or section thirty}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 six hereof.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2052679 {\fs24\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2052679 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (c) All profits or gains derived from the sale of other disposition of any real or personal}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 property or any interest therein, }{\fs24\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476 if}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the business of the taxpayer comprises dealing in such property, or if the property was acquired for }{\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 
the purpose of selling or other}{\fs24\lang2057\langfe5129\langnp2057\insrsid16590426\charrsid15300476 wise disposing of}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  it}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  and all profits or gains derived from the carrying on or carry}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 ing out of any u}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ndertaking or s}{\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 cheme en
tered into or devised fo}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r}{\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476  the purpose of making a profit}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 .
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2052679 {\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 (d) All rents, fines premiums}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or other }{\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 r}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
evenues (including payments for or in respect of the goodwill of any business}{\fs24\lang2057\langfe5129\langnp2057\insrsid16590426\charrsid15300476 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or the benefit of any}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 statutory licence or privilege) }{\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 
derived by the o}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 wner of land from any lease, licence, or easement affecting the land o}{\fs24\lang2057\langfe5129\langnp2057\insrsid16590426\charrsid15300476 
r from the grant of any right of}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  taking the prof}{\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  thereof}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2052679 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (e) All royalties or other like payments dependent upon production from or the use or any real or}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476  personal property, whether or n}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ot }{\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 they a}
{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 re}{\fs24\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 
instalments of the purchase price of any property:}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2052679 {\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 (f) All interests}{\fs24\lang2057\langfe5129\langnp2057\insrsid16590426\charrsid15300476 ,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  dividends, annuities and pensions:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4947137 {\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2052679 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Provided that where any securities have been acquired by purchase or o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 therwise during the income year,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the Treasurer may, where he considers
 it equitable so to do, apportion between the transferor and the transferee any inter}{\fs24\lang2057\langfe5129\langnp2057\insrsid16590426\charrsid15300476 est due or, accruing due at the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  date of }{\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 the transfer and not then paid:}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2052679 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (g) }{\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 Income}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  derived from any other source whatsoever.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2052679 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2052679\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 52}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 .}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 Income }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 from}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14630654\charrsid15300476 use or occupation of land}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid9920632\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) }{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 Without }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 limit}{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 ing the provisions of paragraph (c) of section fifty-one }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  this Or}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16590426\charrsid15300476 dinance the assessable income of}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  any person shall}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15753456\charrsid15300476 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  for the}{\fs24\lang2057\langfe5129\langnp2057\insrsid16590426\charrsid15300476  purposes of this Ordinance, be}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  deemed to include}{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7167418 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) All profits or gains derived from the use or occupation of any land:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7167418 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) A}{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 
ll profits or gains derived in a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ny income year }{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 f}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rom the extraction, removal, or sale of any minerals, or timber whether by the}{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 owner of the land from which they are obtained or by }{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 an}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y}{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
other person, reduced by an amount equal to }{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 he co}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t of those minerals or of that timber:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) For the purposes of paragraph (b}{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 ) of the last preceding subsection the term }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid16590426\charrsid15300476 timber}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  shall be deemed to include standing timber, and the term }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
sale}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  shall be deem}{\fs24\lang2057\langfe5129\langnp2057\insrsid16590426\charrsid15300476 ed}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 53.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid16414067\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 Inc}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ome c}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 redite}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 d }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 in}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ac}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 c}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 u}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nt}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 or }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 otherwise dealt with}{\fs24\lang2057\langfe5129\langnp2057\insrsid16414067\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 For t}{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 he}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 purposes o}{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 f this Ordinance every person sha
}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ll }{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 b}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
e deemed to have derived income although it has not been actually paid to or received by him, or already become due or receivable, but has}{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 been credited in account, or reinvested, 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 5}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 4. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 De}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 d}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 uct}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 i}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ons for re}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 pair, maintenance and }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
depreciation}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) I}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 n}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 calculati}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ng}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid7167418\charrsid15300476 the assessable income derived}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476  by any person }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 from any}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 
 source no deduction shall be ma}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 de in respect of any o}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 f the following sums or matters-}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  namely, the repair of premises, or the repair, alteration, or supply of ample meats, utensils, or machinery used in the production of income, beyond the amount expended}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476  in any year for those purposes:}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Provided that in cases where depreciation of such premi}{\fs24\lang2057\langfe5129\langnp2057\insrsid7352084\charrsid15300476 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 es, implements, utensils, or machinery, whether caused }{\fs24\lang2057\langfe5129\langnp2057\insrsid7352084\charrsid15300476 by }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 fair wear and tear or by t}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 he fact of such premises, imple}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ments, utensils, or machinery becoming obsolete or useless, cannot be }{\fs24\lang2057\langfe5129\langnp2057\insrsid7352084\charrsid15300476 ma}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 de good by repa}{\fs24\lang2057\langfe5129\langnp2057\insrsid7352084\charrsid15300476 ir, the Treasurer may allow such deductions as he thinks j}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ust up to but not exceeding the rates of depreciation as set out in the Second Schedule to this Ordinance, except that in the year in which any ample cents, utensils or machinery are disposed of or 
discarded, the Treasurer may allow such further deductions as he thin}{\fs24\lang2057\langfe5129\langnp2057\insrsid7352084\charrsid15300476 ks}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  just:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Provided also that where the Treasurer has for any ye}{\fs24\lang2057\langfe5129\langnp2057\insrsid7352084\charrsid15300476 ar}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of assessment allowed a deduction in res}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 pect of the depre}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ciation of any premises, }{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 implements, utensils, or machine }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 and the taxpayer at any time afterwards sells such premi}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 s, }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
implements, utensils, or machinery at a price in excess of the amount to which the value of }{\fs24\lang2057\langfe5129\langnp2057\insrsid7352084\charrsid15300476 th}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ose assets has been reduced by such allowance}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the Treasurer may }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 ma}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ke a revised as}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 sess}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ment for that or any subsequent year without allowin}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 g}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  such deduction or without allowing such portion thereof as he thinks fit, and my recover the additional amount of income tax accordingly.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 For the purpose of giving effect the provisions of thi}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7352084\charrsid15300476 s provision}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the Treasurer m}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y at any ti}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 me}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 alter any assessment, notwithstanding anything to the contrary in section twenty hereof:
\par 
\par Provided furt}{\fs24\lang2057\langfe5129\langnp2057\insrsid7352084\charrsid15300476 her that where the Treasurer is }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 satisfied that any repairs or alterations of any plant}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 , premises or machinery do not i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncrease the capital value of the plant,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 premises or machinery, or that the repairs or alterations increase that value by an amount less then the co}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 st of the repairs or alterations}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 , he may allow such deductions as he thinks just.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) For the purposes of the second pr}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 oviso to sub}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 section one of this section }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7814523 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(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 b
e deemed to be the price at which that asset was sold by the vendor and purchased by the purchaser.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7814523 {\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 (b)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Where any property is sold, distributed, or otherwise disposed of without consideration or for a consideratio}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 n which, in the opinion of the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7352084\charrsid15300476 treasurer, is less}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  than the market price for the true value of the property on the day it was sold, distributed or}
{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476  otherwise }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 disposed of, that property shall be deemed to have been sold at and t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7352084\charrsid15300476 o have realised such market price}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or}{\fs24\lang2057\langfe5129\langnp2057\insrsid7352084\charrsid15300476 , i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 f there is no market price, shall be deemed to have b}{\fs24\lang2057\langfe5129\langnp2057\insrsid7352084\charrsid15300476 ee}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n sold at end to h}{\fs24\lang2057\langfe5129\langnp2057\insrsid7352084\charrsid15300476 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ve realised such price as the Treasurer determines.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 
\par (3) It shall be}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  ground for an objection to an assess}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 ment}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of income tax under Part IV of this Ordinance that any d}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 er}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 min}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 ation of the }{\fs24\lang2057\langfe5129\langnp2057\insrsid7352084\charrsid15300476 T}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 reasure}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 r made for the purpose of subsec}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 ion}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  two of this section to erroneous in fact.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) Without limiting the discretion of the Treasurer under subsection one of this section, }{\fs24\lang2057\langfe5129\langnp2057\insrsid7352084\charrsid15300476 it is}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  hereby decla}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 red}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 that he has power to refuse in whole or in part to allow a deduction under that subsection in any case where he is no satisfied that complete and satisfactory accounts have bee}{\fs24\lang2057\langfe5129\langnp2057\insrsid7352084\charrsid15300476 n}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  kept by or on behalf of the taxpayer and that sufficient depreciation has been provided for in taxpayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s accounts.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 5}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ) The provisions of sections fifty}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 eight, sixty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 one, sixty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
two and subsection three of section sixty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 six hereof shall have effect notwithstanding anything to the contrary}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476  in }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 this section and sections fifty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 six and fifty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 seven hereof}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6434151 {\fs24\lang2057\langfe5129\langnp2057\insrsid6434151\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid14030517\charrsid15300476 55. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14030517\charrsid15300476 
Deductions in respect of building on [Niuean] lease holds}{\fs24\lang2057\langfe5129\langnp2057\insrsid14030517\charrsid15300476 - (1) The Treasurer, in calculating the assessable income derived by any taxpayer }{
\fs24\lang2057\langfe5129\langnp2057\insrsid16153359\charrsid15300476 during }{\fs24\lang2057\langfe5129\langnp2057\insrsid14030517\charrsid15300476 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid16153359\charrsid15300476 ny}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14030517\charrsid15300476  income year, may allow such deductions as he thinks fit in respect of any sum expended by the taxpayer:}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14030517\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14030517 {\fs24\lang2057\langfe5129\langnp2057\insrsid14030517\charrsid15300476 
(a) in acquiring or erecting any building on any [Niuean] freehold land which the taxpayer holds on lease; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14030517 {\fs24\lang2057\langfe5129\langnp2057\insrsid14030517\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14030517 {\fs24\lang2057\langfe5129\langnp2057\insrsid14030517\charrsid15300476 (b) in purchasing the unexpired period of any lease of [Niuean] freehold land.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14030517 {\fs24\lang2057\langfe5129\langnp2057\insrsid14030517\charrsid15300476 
\par (2) In ascertaining the amount that may be deducted under this section in respect of the }{\fs24\lang2057\langfe5129\langnp2057\insrsid16153359\charrsid15300476 any income year, the amount expended by the taxpayer in respect of the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14030517\charrsid15300476 acquisition or erection of the building or in respect of the purchase of the lease shall be appropriated by the Treasurer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16153359\charrsid15300476  over}{\fs24\lang2057\langfe5129\langnp2057\insrsid14030517\charrsid15300476  the unexpired }{\fs24\lang2057\langfe5129\langnp2057\insrsid5730132\charrsid15300476 
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 m
ay be (whether that date falls before or after the coming into force of this Ordinance), and the amount deducted in respect of any income year shall not in any case exceed the amount appor}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13979117\charrsid15300476 tioned to that year:}{\fs24\lang2057\langfe5129\langnp2057\insrsid14030517\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13979117\charrsid15300476 
\par Provided however that in ascertaining the amou
nt 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: and
\par 
\par Provided also that where the unexpired portioned of a lease is sold to any company over which the vendor has control as defined by section seventy-five hereof or to any partnership over which the vendor has control the amount of the annual deduct
ions shall be limited to the amount by which the vendor would have been entitled had the sale not taken place.
\par 
\par (3) Where the Treasurer has, for any year of assessment, allowed a deduction under the provision of this section and the taxpayer at any time af
terwards sells the unexpired period of the lease, the Treasurer may make a revised assessment in respect of that year of assessment without }{\fs24\lang2057\langfe5129\langnp2057\insrsid16153359\charrsid15300476 allowing }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13979117\charrsid15300476 that deduction or without allowing such portion thereof as he thinks fit, and may recover the additional amount of income tax accordingly.
\par 
\par (4) For the purpose of giving effect to the provisions of subsection three of this section the Treasurer may at any time alter any assessment, notwithstanding anything to the contrary in section twenty hereof.
\par 
\par (5) For the purposes of this section, where the unexpired period of the lease has been sold together with other assets of a business }{\fs24\lang2057\langfe5129\langnp2057\insrsid13313502\charrsid15300476 
the consideration attributable to the sale of the lease and of any buildings erected on the demised land shall be determined }{\fs24\lang2057\langfe5129\langnp2057\insrsid16153359\charrsid15300476 by the Tre
asurer, and the part of the consideration so determined }{\fs24\lang2057\langfe5129\langnp2057\insrsid13313502\charrsid15300476 shall be deemed to be price at which the lease and buildings were sold by the vendor and purchased by the purchaser.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13979117\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14030517\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6434151 {\fs24\lang2057\langfe5129\langnp2057\insrsid6434151\charrsid15300476 (6) A taxpayer to whom this section applies may elect whether he will claim a dedu
ction hereunder or will claim a deduction for depreciation under section fifty-four hereof, but any deduction made under this section shall be in substitution for any deduction for depreciation which may be allowable under section fifty-four.
\par 
\par [In subsection (1) the word }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid6434151\charrsid15300476 Niuean}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6434151\charrsid15300476  has been substituted for the word }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid6434151\charrsid15300476 Native}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid6434151\charrsid15300476  by section 2 of the Niue Act 1966.]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid6434151\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 5}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6434151\charrsid15300476 6}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 Other d}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 eductions n}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 ot}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 permitted}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 from assessable income}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid16414067\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid7814523\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13835693\charrsid15300476  I}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n ca}{\fs24\lang2057\langfe5129\langnp2057\insrsid13835693\charrsid15300476 l}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 cu}{\fs24\lang2057\langfe5129\langnp2057\insrsid13835693\charrsid15300476 l}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13835693\charrsid15300476 ting the assessable income derived by any pe
rson from any source, no deduction except as expressly provided in this Ordinance shall be made in respect of any of the following sums or matters:}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13835693\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13835693 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) }{\fs24\lang2057\langfe5129\langnp2057\insrsid13835693\charrsid15300476 
Investments, expenditure, loss, or withdrawal of capital; money used or intended to be used as capital; used in the improvement of premises occupied; interests which might have been on such capital or money if laid out at interest:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13835693 {\fs24\lang2057\langfe5129\langnp2057\insrsid13835693\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13835693 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) Bad debts}{\fs24\lang2057\langfe5129\langnp2057\insrsid16153359\charrsid15300476 ,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  except debts which are proved t}{\fs24\lang2057\langfe5129\langnp2057\insrsid16153359\charrsid15300476 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 the satisfaction of the Treasurer to be in fact bad and to have been actually written off as bad debts by the t}{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 axpayer in the inc}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ome year:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13835693\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15430054 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Provided that all amounts at any time received on account of any such bad debt shall be credited as income in the year }{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 in}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  which th}{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 ey}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 are received, and shall be subject to tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 accordingly:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13835693\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13835693 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Provided further that if in the opinion of the Treasurer the amount of debt}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 w}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ritten of as}{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476  bad in any income year is excess}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ive}{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  he may, notwith}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12929830\charrsid15300476 standing anything to the contrary }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
contained in section twenty hereof, reopen the assessments made in any previous years }{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
n which he considers that the debts had in f}{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 ac}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t become bad:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15430054 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (c) Any expenditure or loss recoverable under any insurance or contract of indemnity:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15430054 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (d) Payments of any kind made by a husband to his wife or by a wife to her husband:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15430054 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(e) Rent of any 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 }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15430054 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (f) Income tax:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15430054 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(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\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid4592630\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 57. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 Deduction of expe}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nditur
e or loss from income}{\fs24\lang2057\langfe5129\langnp2057\insrsid16414067\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) In calcu}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 lating}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 the asse}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ssa}{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 ble in}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 come o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  any person}{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476  d}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 eriving such }{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ncome from one source only, any expenditure or lose exclusively incurred in the production of the assessable income for any income year may except as expressly provided in this Ordinance be deducted from the tota}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 l income derived for that year. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 In calculating the assessable income of any person }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12929830\charrsid15300476 deriving such income from two or more sources, }{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 any expenditure or loss }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 exclusively incurred in the production of assessable income for any income year may except as expressly provided in }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12929830\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
his Ordinance be deducted from the total income derived by the taxpayer for that year from all such sources as aforesaid.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) In calculating the non}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
assessable income of any person any expenditure or lose exclusively incurred in the production of the non}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
assessable 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}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 assess}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 able income was assessable.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) Except a
s expressly provided in this Ordinance no deduction shall be made in respect of any expenditure or lose of any kind for the purpose of calculating the assessable income of any taxpayer.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 58. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Losses incurred m}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 ay}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  be}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 set off a}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 g}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ain}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 s}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t future}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 pro}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 fits}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) For}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1792651\charrsid15300476 the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  purposes }{\fs24\lang2057\langfe5129\langnp2057\insrsid8860198\charrsid15300476 of this }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 section any }{
\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 l}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 ss}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  incurre}{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 d}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 b}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
y a taxpayer shall be ascertained in accordance with the provisions of this Ordinance for the calculation of assessable income.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15430054\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) Any taxpayer who satisfies the Treasurer that he has in any year whether be
fore or after the coming into operation of this Ordinance incurred a lose shall be entitled to claim that such loss be carried forward, and, so far as my be, deducted from or set off against his income for the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid8860198\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ix years succeeding the year in which the }{\fs24\lang2057\langfe5129\langnp2057\insrsid8860198\charrsid15300476 
los}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e was incurred:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7427825\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Provided that no claim to a deduction or set}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 off will be allowed under this section in respect of any lose which has been deducted from or set}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 off against the assessable in}{\fs24\lang2057\langfe5129\langnp2057\insrsid7629355\charrsid15300476 come}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 of the taxpayer und}{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 er the provisions of the corres}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ponding New Zealand legislation relating to income tax:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7427825\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Provided also that 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Provided also that in no case shall a los}{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 of assessable income be set off against non}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 as}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 se}{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 ssable income nor shall a loss}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of non}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 assessable income be set off against assessable income:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par Provided also that-}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8536880 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) Where}{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 , if a profit h
ad been made from}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the transaction in which the loss was incurred, the amount of the profit would have been assessable or non}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 assessable income as the case may be, no relief shall be given under this section in respect of that loss.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8536880 {\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 (b) Where, if a profit ha}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
d been made as a}{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 foresaid}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the amount of the profit would have been assessable or non}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 assessable income, the}{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 amount of the los}{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 carried forward to any year shall be deducted from or set off against the taxpayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s assessable or non}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 asses}{\fs24\lang2057\langfe5129\langnp2057\insrsid7629355\charrsid15300476 sable i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 ncome, as the case my be}{\fs24\lang2057\langfe5129\langnp2057\insrsid7629355\charrsid15300476 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  for that year}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid7629355\charrsid15300476 so far as}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  that income extends.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par (3) Notwithstanding anything in the foregoing provisions of this section, if in any year of assessment any taxpayer, bring a company, claims to carry forward any lose made by it}{\fs24\lang2057\langfe5129\langnp2057\insrsid3217102  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 in any former incom
e year, the claim shall not be allowed unless the Treasurer is satisfied that the shareholders 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 shareholder
s of the company on the balance date of the company for the year in which the lose was incurred. For the purpos}{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 es of this subsection the share}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 holders 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}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
thirds in nominal value of the allotted shares in such company were held by or on behalf of the same persons. For the purposes}{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 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 company and shares held by or on behalf of the trustee of}{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476  the estate of a deceased share}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 holder, or by or on behalf of the persons entitled to those shares as beneficiaries under the wil
l or intestacy of a deceased shareholder, shall be deemed to be held by that deceased shareholder.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 59. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Amounts remitted }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
to be taken into account in comp}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 utin}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 g}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  income}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 (1) Wh}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ere }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 the amounts}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  o}{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  any expenditure or loss incurre}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 d}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 b}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y 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 }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7629355\charrsid15300476 is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  remitted in whole or in part, the assessable income derived by the taxpayer durin
g that year shall be deemed to be increased by the amount so remitted, and the taxpayer shall be assessable and liable for income tax accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) Where the amount of any expenditure or loss incurred by a taxpayer has been taken into account in calcul
ating for the purposes of the last preceding section the amount of any lose incurred by him in any income year, and subsequently 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 the last preceding section shall be deemed to be reduced by the amount so remitted.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) For the purposes of this section a liability in respect of any expenditure or lose shall be deemed to have been remitted to the extent to whic
h the taxpayer has been discharged from that liability without fully adequate consideration in money or moneys worth.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) For the purposes of giving effect to the provisions of this section, the Treasurer may at any time alter any assessment, notwithstanding anything to the contrary in}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 section twenty of this Ordinance.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 60.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 A}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 pportionment of }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 income received in antici}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 p}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 at}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 ion}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8667455\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 - }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (1)}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 When i}{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 ncome is d}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 er}{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ve}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 d}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 b}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y any person }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n any year by}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 way of fines
, premiums, or payment for goodwill on the grant of a lease, or in any other like manner by way of anticipation, the Treasurer may, if he thinks fit in his discretion, at the request of that person during the next succeeding year, apportion that income be
tween the income year and any number of subsequent years not exceeding five, and the part so apportioned to each of those years shall be deemed to have been derived in that year, and shall be assessable for income tax accordingly.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15933717\charrsid15300476  
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) Any such apportionme
nt may be at any time cancelled by the Treasurer, and thereupon the income so apportioned or the part thereof 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 apport
ionment was so cancelled.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 61. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Ex}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 pe}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nd}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 i}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ture incurred in borrow}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 i}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 g}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  mo}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 n}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476  o}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 bta}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 i}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nin}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 g}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 l}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ease}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid8667455\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476  (1) The Treasurer may, in cal}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 cu}{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 l}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 at}{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 ing the ass}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 ss}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 able income of any taxpayer, allow such deduction as he thinks fi
t in respect of expenditure incurred by the taxpayer during}{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the income year for the preparation, stamping, a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 nd regis}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tration of any lease of property used in the production of his}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 assessable income, or of any renewal of such lease, or in borrowing of money emplo}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 yed by the taxpayer as capital i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n the production of assessable income.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 62. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Deduction in respect of }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 p}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rem}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 i}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 um}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 pa}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 id on account of}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476  l}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ease machinery}{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 - (1) The T}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8726412\charrsid15300476 reasurer }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 may, }{\fs24\lang2057\langfe5129\langnp2057\insrsid8726412\charrsid15300476 the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid15933717\charrsid15300476 calcu}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 lation o}{\fs24\lang2057\langfe5129\langnp2057\insrsid8726412\charrsid15300476 f th}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e assess}{\fs24\lang2057\langfe5129\langnp2057\insrsid8726412\charrsid15300476 able i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ncome of any taxpayer, allow such deduction as he thinks fit in 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 or any machinery us}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13924056\charrsid15300476 ed by him in the production of income, or i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n respect of the renewa
l of any such lease, or in respect of the assignment of transfer of any such lease.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) In ascertaining the amount that may be deducted in any year under this section the total amount paid }{\fs24\lang2057\langfe5129\langnp2057\insrsid13924056\charrsid15300476 
by the taxpayer as aforesaid sha}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ll be apportioned by the Treasurer over the period of the lea}{\fs24\lang2057\langfe5129\langnp2057\insrsid8726412\charrsid15300476 
se unexpired at the date of pay}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ment, and the amount deducted for any year shall not in any case exceed the amount apportioned to that year.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 63.}{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Income derived from di}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13924056\charrsid15300476 sposal}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 trading}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  stock}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8726412\charrsid15300476  (1) Where any trading stock}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13924056\charrsid15300476 is sold 
together with}{\fs24\lang2057\langfe5129\langnp2057\insrsid8726412\charrsid15300476  other }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid8726412\charrsid15300476 
ssets of a business and part of the consideration attributable to the trading stock shall, for the purposes of this Ordinance, be determined by the Treasurer, and the part of the consideration }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 so determined shall be deemed to be the price paid for the trading stock by the }{\fs24\lang2057\langfe5129\langnp2057\insrsid8726412\charrsid15300476 purchaser}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 .
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (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}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8726412\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of and any trading stock which has been sold for a con}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13924056\charrsid15300476 sideration other tha}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
n 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid13924056\charrsid15300476 is }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 no market price, trading stock shall be deemed to have realised such price as the Treasurer determines.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8726412\charrsid15300476 (3) F}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or the purposes of this section the expression }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 trading stock}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 includes anything produced or manufactured and anything acquired or purchased for purposes of manufacture, sale or exchange; and also in
cludes 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 livestock
.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(4) It shall be grounds for objection to an assessment of income tax under Part IV of this Ordinance that any determination of the Treasurer made for the purpose of this section is erroneous in fact.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 64.}{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Valuation of }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 trading}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  stock }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 including}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  livestock}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) }{\fs24\lang2057\langfe5129\langnp2057\insrsid8726412\charrsid15300476 For the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 purposes o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8726412\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid8726412\charrsid15300476 this Ordi}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nance}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 the term }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tra}{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 d}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6766340\charrsid15300476 ing stock}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 includes anything produced or manufactured, and anything acquired or purchased for purpose of manufacture, sale or exchange; and also includes livestock; but does not include land.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (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}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ascertaining whether or not he has derived assessable income during that year.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) 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 the last preceding income year:

\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Provided that wher}{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 e the taxpayers business is com}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 menced and his trading stock is acquired during the income year the value of the trading stock as at the beginning of}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the income year shall be deemed to be an amount equal to its cost price.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8536880\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) The value of the trading stock of any taxpayer to be taken into account, at the en}{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 d}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of any income year shall be, at the}{\fs24\lang2057\langfe5129\langnp2057\insrsid13924056\charrsid15300476  option of the taxpayer, its cos}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t price, its market selling value, or the price at which it can be replaced.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (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}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 excess shall be allowed as a deduction in computing the assessable income of the taxpayer for that year.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (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}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 excess shall be allowed as a deduction in computing the assessable income of the taxpayer for that year.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13924056\charrsid15300476 (7) Where in any income y}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ear 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 busin
ess of the taxpayer or for the purpose of putting an end to that business or any part thereof), and the assets so}{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 ld or otherwise disposed of con}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 sis}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t of or include any trading stock the consideration received or receivable for the trading stock or (if any ca
se where section sixty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 two or section sixty}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 four hereof applies) the price which under that section the trading stock}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13924056\charrsid15300476  is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  deemed to have realised sha}{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
ll be taken into account in computing}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the taxpayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (8) Subject to the provisions of section sixty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 two and section sixty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 four hereof,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476  the price specified in any con}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tract of sale or arrangement}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476  as the price at which any trad}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ing stock is sold or otherwise disposed of as aforesaid shall be deemed for the purposes of this section to be the consideration received or receivable for the trading stock.
\par 
\par (9) Notwithstanding anything to the contrary in any of the preceding subsections of this section the value of trading stock on hand at the beginning of the first income year to which the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 p}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rovisions of this Ordinance are }{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 
applicable sh}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 all be d}{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 eemed to be an amount equal to i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ts cost }{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 price.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 65}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Sale of }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 trading}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  stock}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13924056\charrsid15300476  for}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 inadequa}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 te consideration}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (1)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 Where any trading is sold or otherwise 
}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 disposed of without consideration in money or money}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
s worth or}{\fs24\lang2057\langfe5129\langnp2057\insrsid13924056\charrsid15300476  for a consideration that is les}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s then each of}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 -
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14047530 {\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 (i) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
the cost price of the trading stock and }{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14047530 {\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14047530 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (ii}{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 )}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the market price on the day of the sale other disposition or where there i}{\fs24\lang2057\langfe5129\langnp2057\insrsid9652192\charrsid15300476 s no market price, such price as}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the Treasurer determines (referred to below as }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
the market price}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ),
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 
\par the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 following provisions shall apply, namely:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14047530 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) The trading stock shall be d
eemed for the purposes of this Ordinance to have been sold at and to have realised the cost price or the market price, whichever is the lower.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14047530 {\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 (b) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
The price which under this section the trading stock is deemed to have realised shall be taken into ac}{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 count in calculating the assess}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 able income of the person selling or otherwise disposing of the trading stock.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14047530 {\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 (c) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
The person acquiring the trading stock shall, for the purpose of calculating his assessable income, be deemed to have purchased the trading stock at the price which under this section the trading stock }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9652192\charrsid15300476 is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  deemed to have realised.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) It shall be grounds for objection to an assessment of income tax that any determination of the Treasurer made for the purposes of this section is erroneous in fact.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par (}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 3) For the pur}{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 poses of this section the term }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 trading stock}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  includes anything pr}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 oduced or manufactured, and any}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 thing acquired or purchased for purposes of manufacture,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476  sale}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or exchange; and also includes livestock;}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 and also includes any other real or perso
nal 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 }{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 66. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Assessment and deduction of}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9652192\charrsid15300476 pa}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 tent rights and expenses }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid11277032\charrsid15300476 and}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  trade mar}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 k}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  renewals}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3942029\charrsid15300476 (1}{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 ) F}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or the purposes of t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9652192\charrsid15300476 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 is section}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 th}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e expression }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 patent rights}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 means the right to do or authorise the doing of anything which would, but for that }{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 right to}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 an infringement of a patent.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) }{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 Where}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  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 Trea}{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 surer considers just and reason}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 able shall be deemed to be assessable income and shall be assessed for income tax in such manner as the Treasurer determines.
\par 
\par (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}{\fs24\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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 patent 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 67.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Dedu}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14047530\charrsid15300476 ction for scientific}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  research}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  In calculating the as}{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 essable}{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 income }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 d}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 erive}{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 d by an}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y }{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
axpayer during any 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 }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 year in connection with scientif}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ic research directly relating to the trade or business carried on by the taxpayer, except so far as the expenditure relates to an asset in respect of which a dedu}{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 
ction for depreciation is allow}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 able under subsection one of section fifty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 four hereof.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 68. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Deduction of testament}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 ary}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 annuities char}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 g}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ed on}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476  property}{\fs24\lang2057\langfe5129\langnp2057\insrsid5003220\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid5003220\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 Notwithstanding anything to the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 contrary conta}{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 ined elsewhere in this Ordinance, where property has been devised or bequeath by}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  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 t
herefor 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 deducti
on in calculating the income derived by the owner from that property or substituted property in that income year so for as that income extends:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Provided that no deduction shall be allowed under this section where the owner for the time being of the property or substituted property (not being a beneficiary) to a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
person who has acquired the same by purchase subject to the condition that he assumes the liability for the whole or any part}{\fs24\lang2057\langfe5129\langnp2057\insrsid9652192\charrsid15300476  or the annuity charged thereon:}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Provided also that, to}{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476  the extent that an annuity pay}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 able by the owner of the property or substituted property under a deed of family arrangement represents, in the}{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 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 this section.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) In this section the term }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 beneficiary}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 , in relation to any property means a person to whom that property has been devised or bequeathed by will, or a person who is}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 entitled, pursuant to a provision in a }{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 
will to }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 purchase, subject to payment of an annuity, that property, being property that form}{\fs24\lang2057\langfe5129\langnp2057\insrsid9652192\charrsid15300476 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  part of the estate of the testator; and includes a person who is entitled to the property pursuant to a deed o}{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 
f family}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  arrangement.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 69. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Contributions to em}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 ployees}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  to s}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 upe}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rannuation fund}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) In calculating the }{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 taxable i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  any }{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 empl}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 oyer t}{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 he}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Provided that a deduction 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}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 that the rights of the employees to receive the benef
its, pensions or retiring allowances have been fully secured.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) The Treasurer shall have a discretion as to whether or not a deduction should be allowed under the last preceding subsection of the whole or any part of any amount}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 set aside or paid as mentioned in that subsection.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 70. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 Treasurer may make arrangements}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  etc}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 ,}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  for first three income }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ears}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 I}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t }{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 is hereby declared that }{\fs24\lang2057\langfe5129\langnp2057\insrsid16668018\charrsid15300476 
subject to the provisions }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 contained in this Ordinance, the Treasurer may in his discretion, in respect of the first three income}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y
ears of any person to whom the provisions of this Ordinance become 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 inc
ome tax as he sees fit to give effect to such arrangements, compromises or calculations.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1844193\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 71. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Profits of mutual a}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 
ssociations in respect of trans}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 act}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16668018\charrsid15300476 ions}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  wit}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 h}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  members}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 - }{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 (1) W}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 here an }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 association}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  enters into transactions w}{\fs24\lang2057\langfe5129\langnp2057\insrsid16668018\charrsid15300476 
ith its}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  members, or with its membe}{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 rs and others, any profit or surplus }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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 transaction
s and to be assessable income of the association except that, in computing the assessable income of the association the Treasurer shall a}{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 llow as expenses any sums which-}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14504087 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) Represent a discount, rebate, dividend, or bonus granted or paid by the associati
on to members or other persons in respect of amounts paid or payable 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 }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14504087 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) Are calculated by referen
ce 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\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid14504087\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(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 transaction from which it arises is of such a nature that any payment in respect there
of by that person to the}{\fs24\lang2057\langfe5129\langnp2057\insrsid16668018\charrsid15300476  association would be allowed as }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
a deduction in computing the assessable income of that person.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) For the purposes of this section, a discount, rebate, 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) In this section the term }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 association}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  includes any body or association of persons, whether incorporated or not, other than those mentioned in paragraph (q)
 of subsection one of section forty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nine.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 72. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Overseas insurance com}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 pa}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nies other t}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 han life insurance comp}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 an}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 i}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 es}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 1}{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 )}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 F}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or the purposes of this Ordinance}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 the}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  asse}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 sa}{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 ble}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  income of an overseas insurance company shall include the amount of gross premiums derived by the company in respect of business (other than life assurance business) transacted in Niue.

\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) Income tax on the assessable income of an overseas insurance company determined in accordance wit}{\fs24\lang2057\langfe5129\langnp2057\insrsid16668018\charrsid15300476 
h the last preceding subsection,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  shall be assessed at the rate as set out in the First Schedule to this Ordinance.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Overseas insurance company}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  for the purposes of this section means a company mainly carrying on the business of ins}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14886477\charrsid15300476 urance or guarantee against}{\fs24\lang2057\langfe5129\langnp2057\insrsid16668018\charrsid15300476  loss}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
, damage or risk of}{\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 any kind whatever whose main place of business is situated outside Niue.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 73.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Compa}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4947137\charrsid15300476 nies with substantially the sa}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476 me shareholder }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or under the same control}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid10427613\charrsid15300476 (1) If t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 he}{
\fs24\lang2057\langfe5129\langnp2057\insrsid69503\charrsid15300476  T}{\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476 reasurer is satis}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 fied with respect }{
\fs24\lang2057\langfe5129\langnp2057\insrsid16668018\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
o two or more companies consisting substantially of the same shareholders or under control of the same persons, that the separate constitution or the separate continuance of those companies }{
\fs24\lang2057\langfe5129\langnp2057\insrsid16668018\charrsid15300476 is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  not exclusively for the purpose of more effectively carrying out their objects but is wholly or partly for the}
{\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476  purpose of reducing their taxa}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
tion, 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 severally l}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476 iable with such right of contri}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 bution or indemnity between themselves as is just.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) The provisions of subsections two and three of section seventy}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 five of this Ordinance shall be deemed to be also applicable to this section.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 74}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6563629\charrsid15300476 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 Liabi}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 lit}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
y of new companies for tax payable by former companies with substantially the same shareholders or under the same control}{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 - (1) In this section-}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4947137 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Company}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means a Niue Island company or an overseas company within the meaning of this Ordinance.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4947137 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 New company}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 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 persons as an original company.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4947137 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Original company}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 means a company which having at any time carried on business in Niue has, whether before or after the passing of this Ordinance, ceased to carry on business in Niue, and includes any such company that has been wound up.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 (2) Fo}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r the purposes of this section, a new company shall be deemed to consist }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 substantially of the same share}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
holders as an original 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}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16668018\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the purposes of this subsection be deemed to be held by the shareholders in the last mentioned company.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) Where an original company within the meaning of}{\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid16475455\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(4) Where an original company as hereinbefore defined was, when it ceased to carry on business in Niue liable under this Ordinance 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 Ordinance, be deemed to be the agent of the original company and shall be liable for all tax payable by the original company.}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 75.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Defining when a com}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 pany is under the control of any pers}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ons}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 (1) For the purposes of this Ordinance }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 except where}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476  otherw}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ise expressly provided herein a company shall be deemed to be under the control of the person }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13663257 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(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 }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13663257 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) Who have by any other means whatsoever control of the company; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13663257 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (c) Who by reason of the shareholding at the end of any income }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6376515\charrsid15300476 y}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ear 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 }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) }{\fs24\lang2057\langfe5129\langnp2057\insrsid6376515\charrsid15300476 Fo}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r the purposes of this Or
dinance, two companies shall be deemed to consist }{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 substantially of the same share}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
holders if not less than one half of the paid up capital of each of them }{\fs24\lang2057\langfe5129\langnp2057\insrsid6376515\charrsid15300476 is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 held by shareholders in the other or if not less then one half in nominal value of the allotted shares in each of them is held by shareholders in the other. Shares}{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
 in one company held by another }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 company shall for this purpose be deemed to be held by the shareholders in the last mentioned company.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) Where a nominee of any person holds any shares, nominal capital}{\fs24\lang2057\langfe5129\langnp2057\insrsid6376515\charrsid15300476 ,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 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 ca
pital or that voting power or that power of control or th}{\fs24\lang2057\langfe5129\langnp2057\insrsid6376515\charrsid15300476 at title to profits, as the case may}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 be, shall be deemed to be held by that person, and in every such ca}{\fs24\lang2057\langfe5129\langnp2057\insrsid6376515\charrsid15300476 se}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 that person and his nominee or that person and all his nominees shall be deemed to be one person.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) In this section }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4947137 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Person}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  includes a company and a local or public authority.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4947137 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Nominee}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
, 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 dire
ction 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 by blood, marriage, or adoption.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 7}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 6}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Floatin}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 g}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 rate of interest on debentures}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 1) Where in any deb}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 en}{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ure sale}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 b}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y a company, whether }{\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 be}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
fore or after the coming into operation of this Ordinance, the rate of interest payable in respect thereof is not}{\fs24\lang2057\langfe5129\langnp2057\insrsid6376515\charrsid15300476  specifically determined, but is}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  determinable from ti}{\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 me to time by refer}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ence to the dividend payable by the company or otherwise howsoever, the interest paid on the debenture shall be considered part of the assessable income of the company and not of the debenture holder.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) The provisions of section one hundred hereof shall not apply with respect to any such debenture or to the interest paid or payable }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 thereunder}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 .
\par 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 77. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Interest on debentures issued }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 
i}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n substitution }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 for}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  shares}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 (1) Fo}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r the purposes o}{\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 f this}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Sect}{\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 on }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7888083 {\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 (a) T}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 he expression }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the amount of the debenture}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means, in respect of any debenture, the principal sum expressed to be secured by or owing under that debenture:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7888083 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) The expression }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 shareholder}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 includes, in respect of any company, a person by whom or on whose behalf shares in the company have}{\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
at any time been held.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 (2) W}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 here, whether before or after the passing of this Ordinance, a company has}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476  issued debentures to its share}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 holders or to any cla
ss of its shareholders, and the amount of the debenture or debentures issued to each shareholder of the company or of that cla}{\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 ss has been determined by refer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ence to the number or to the nominal value or to the paid up value of, or by reference otherwise ho
wsoever to the shares in that company or in any other company (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 p
aid by the company on the debentures so issued shall be computed as part of the assessable income of the company and not of the debenture holder.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) The provisions of the last preceding section and of any other enactment shall apply with respect to all de
bentures to which subsection two of this section applies and to the interest payable thereunder, in the same manner as if those debentures and that interest were debentures and interest, of the kinds referred t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 o in the last preceding section.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 78. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 Pay}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 m}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 e}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nt of excessive remuneration or share of profits to re}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 l}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 a}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 t}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ive}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 s}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  in certain cases}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476  (1) Where }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7888083 {\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 (a)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6049260\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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 }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13663257 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) Any taxpayer carries on business in partnershi
p with any person, whether or not any other person is a}{\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476  member of the partnership, and-}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid13663257 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ) }{\fs24\lang2057\langfe5129\langnp2057\insrsid6049260\charrsid15300476 any relative of the taxpayer is }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
employed or engaged by the partnership to perform services in connection with the business; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid13663257 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (i}{\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ) where one of the partners to a company, any relative of a dir}{\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476 ector or share}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 holder of the company is employed or engaged by the p}{\fs24\lang2057\langfe5129\langnp2057\insrsid6049260\charrsid15300476 artnership to perform services i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n connection with the business; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6049260 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (c) Any taxpayer carries on business in partnership with any relative or with any company 
a director 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}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7888083\charrsid15300476  to a member of the partnership-}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6049260\charrsid15300476 and the Treasurer is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 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 partners}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6049260\charrsid15300476 hip exceeds such an amount as is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 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
his Ordinance}{\fs24\lang2057\langfe5129\langnp2057\insrsid6049260\charrsid15300476  allocate the total profits or i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ncome 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid6049260\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n such shares and proportions as he con
siders reasonable, and the amounts so allocated shall be deemed to be income derived by the person to whom those amounts are so allocated and by no other person.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) where any sum paid or credited by a company, being or purporting to be remuneration for services rendered by any person w}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15747892\charrsid15300476 ho i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s a relative of a director or shareholder of the company, is allocated to that company }{
\fs24\lang2057\langfe5129\langnp2057\insrsid15747892\charrsid15300476 in accordance with sub}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
section one of this section, the amount so allocated to the company shall be deemed to be a dividend paid by the company to that person and received by him as a shareholder of the company.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) }{\fs24\lang2057\langfe5129\langnp2057\insrsid15747892\charrsid15300476 For }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
the purposes of this section the term }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 relative}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means a husband or wife, or a relative by blood within the fourth degree of relationship (whether legitimate or illegiti
mate), or a relative by marriage or adoption; and includes a trustee for a relative.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) Notwithstanding any}{\fs24\lang2057\langfe5129\langnp2057\insrsid15747892\charrsid15300476 thing to the contrary in subsec}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tion one of section thirty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
five of this Ordinance, it shall be gr}{\fs24\lang2057\langfe5129\langnp2057\insrsid15747892\charrsid15300476 ounds for objection under Part IV}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of this Ordinance to}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15747892\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
an assessment of income tax that any determination of the Treasurer made for the purposes of this section is erroneous}{\fs24\lang2057\langfe5129\langnp2057\insrsid15747892\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 and the Collector of Inland Revenue 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}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15747892\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
have all the powers and functions of the Treasurer in making that determination, and the decision 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 in accordance with Part IV of this Ordinance.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6049260\charrsid15300476 (5) This section}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  shall apply whether the contract of service or employment or the partnership was entered i
nto before or after the coming into operation of this Ordinance.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (6) This section sha}{\fs24\lang2057\langfe5129\langnp2057\insrsid15747892\charrsid15300476 ll not apply to a bona fide contract}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of employment or to a bo}{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 ne fide contract of partnership}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5194940\charrsid15300476 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  For the purposes of this section a contract of}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 employment or a contract of partnership shall be deemed to be bona fide if it complies}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476  with the following conditions:
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13663257 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) The contract is in writing or by deed signed}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 by all the parties hereto;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13663257 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) No partner and no person employed or engaged under the contract was under the age of twenty}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 one years at the date on which the contract was signed:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13663257 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (c) The contract is binding on the parties t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 hereto for a term of not less th}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 an three years and is not capable of being terminated by any party}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 thereto before the expiry of that term:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13663257 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (d) Each
 party to the contract has a real and effective control of the remuneration, salary, share of profits, or other income}{\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 to which he }{\fs24\lang2057\langfe5129\langnp2057\insrsid5194940\charrsid15300476 is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  entitled under the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5194940\charrsid15300476  contract:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4947137 {\fs24\lang2057\langfe5129\langnp2057\insrsid5194940\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5194940 {\fs24\lang2057\langfe5129\langnp2057\insrsid6049260\charrsid15300476 (e) The remuneration,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 salary, share of profits or other income payable to a relative, or to a company, a director or shareholder 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}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5194940\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 if the Estate}{\fs24\lang2057\langfe5129\langnp2057\insrsid11562077\charrsid15300476 
 and Gift Duties Act 1955 were i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n force in Niue.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 79. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5194940\charrsid15300476 Excessive remuneration by company}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 to shareholder}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or director}{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 - }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 Wh}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ere any sum }{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 paid }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 credited by a company,}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
purporting to be remuneration for services rendered by any person who }{\fs24\lang2057\langfe5129\langnp2057\insrsid11562077\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
s a shareholder or director of the company, exceeds such amount as }{\fs24\lang2057\langfe5129\langnp2057\insrsid11562077\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
n the opinion of the Treasurer is reasonable, the amount of the excess shall not be an allowable deduction to computing the assessable }{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome of the company, and shall, for the purposes of this Ordinance, be deemed to be a dividend paid by the company to that person and received by him as a shareholder of the company.

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4947137 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13663257 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 Country }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14045559\charrsid15300476 
of Derivation of I}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13663257\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 80. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Liability for assessment of income derived from Niue and abroad}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 - }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Subject }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 very}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  prov}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 ion}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s o}{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  this}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Ordinance,}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 all }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 income derived by any person who }{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 is}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  re}{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 iden}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 , in Niue at the time when he derives that }{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 
i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome shall}{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476  be}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 assessable for income tax whether }{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t is derived fr}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 m}{\fs24\lang2057\langfe5129\langnp2057\insrsid4947137\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 Niue or e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 lsewhere.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) Subject to the provisions of this Ordinance, all }{\fs24\lang2057\langfe5129\langnp2057\insrsid5774726\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome derived from Niue}{\fs24\lang2057\langfe5129\langnp2057\insrsid11562077\charrsid15300476  sha}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ll be assessable for income tax, wh}{\fs24\lang2057\langfe5129\langnp2057\insrsid5774726\charrsid15300476 ether the person deriving that income is}{\fs24\lang2057\langfe5129\langnp2057\insrsid11562077\charrsid15300476  resident i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n Niue or elsewhere.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) Subject to the provisions of this Ordinance, }{\fs24\lang2057\langfe5129\langnp2057\insrsid5774726\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome which }{\fs24\lang2057\langfe5129\langnp2057\insrsid11500379\charrsid15300476 is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 neither derived from Niue nor derived by a person then resident in Niue shall not be assessable for income tax.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 81.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Place of residence}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 ,}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  how determine}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (}{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 1}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ) A person other}{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 than }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  company }{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 
shall be deemed to be resident in Niue within the meaning of this Part of this Ordinance if his home is in Niue.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 
\par (2) A company shall be deemed to be resident in Niue within the meaning of this Part of this Ordinance if it-
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5387860 {\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 (a) Is incorporated in Niue; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5387860 {\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5387860 {\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 (b) Has its head office in Niue
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5387860 {\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 (3) The Head office of a company means the centre of its administrative management.
\par 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 8}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 2.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Class}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 es}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 of inc}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 me deemed to be derived from
}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Niue}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Subject to}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 the provisions of the next s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 u}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 ccee}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ding section}{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 ,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the following classes of income shall be deemed to be derived from Niue:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5387860 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) Income derived from any business carried on in Niue:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11340267 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) All salaries, wa}{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 ges}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11500379\charrsid15300476 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476  allowances and emolu}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ments of any kind earned in Niue in }{\fs24\lang2057\langfe5129\langnp2057\insrsid5387860\charrsid15300476 the service of any employer or }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 principal,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476  whether resident i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n Niue or elsewhere:}{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11340267 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11340267 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (c}{\fs24\lang2057\langfe5129\langnp2057\insrsid11500379\charrsid15300476 
) Income derived by any person as}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the owner}{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of land in Niue:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11340267 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (d) Income derived by any person from money lent or used in Niue (whether 
on security or otherwise):
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11340267 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 (e) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Income derived from shares in or membership of a Niue}{\fs24\lang2057\langfe5129\langnp2057\insrsid11500379\charrsid15300476  company,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 or from debentures issued by a Niue company or by a local or public authority:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11340267 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 (f) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Income derived from debentures or other securities issued by the Administration, or from any contract made with that Administration:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11340267 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 (g) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Any pension or annuity payable by the Administration, or out of any superannuation fund established in Niue:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8534283 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11340267 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 (h) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Income derived from the sal}{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 e or other dis}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 position of any property, corporeal or incorporeal situated in Niue:

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11340267 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 (i) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Income derived by a }{
\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 beneficiary}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  under any trust, so far as the income of the trust fund is derived from Niue:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11340267 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 (j) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Income derived from contracts made or}{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476  wholly or }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 partly performed in Niue:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11340267 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 (k) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Income derived from the carriage by }{\fs24\lang2057\langfe5129\langnp2057\insrsid11500379\charrsid15300476 sea or by }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 air of merchandise, mails, or }{
\fs24\lang2057\langfe5129\langnp2057\insrsid11500379\charrsid15300476 passengers }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 shipped or embarked in Niue:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11340267 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 (l) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Income derived directly or indirectly }{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 from }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 any other source in Niue.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 83. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 Apportionment where income derived partly in Niue and partly elsewhere}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11500379\charrsid15300476 - Whenever}{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476  by reason of the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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 cont
racts in one country and their performance in another, or for any other reason whatever the source of }{\fs24\lang2057\langfe5129\langnp2057\insrsid11500379\charrsid15300476 any income is not exclusively in}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  N}{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ue, that income shall be apportioned between its source in Niue and its }{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 source}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 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 imp}{\fs24\lang2057\langfe5129\langnp2057\insrsid8204113 
ortance of the sources of that income: and the i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome so far as so apportioned or attributed to a source in Niue shall be deemed to be deriv}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 ed from Niue and shall be assess}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 able for income tax accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 84. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Relief from double taxation}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) Income derived by a person resident in }{
\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 N}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
iue but not derived from Niue shall be exempt 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 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 ax in that country or territory.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) In determining the country or territory f}{\fs24\lang2057\langfe5129\langnp2057\insrsid5774726\charrsid15300476 rom which income is derived the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Treasurer shall apply the same rules, with the necessary mo}{\fs24\lang2057\langfe5129\langnp2057\insrsid8534283\charrsid15300476 difications, as are applicable i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n determining whether income is derived from Niue.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) In this section }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Income tax}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means in }{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 respect}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11500379\charrsid15300476  of}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  any co}{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 untry or territory other than Ni
}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 u}{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 e, any tax which i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 he opinion of the Treasurer is s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ubst}{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n}{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 tially of the s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ame nature}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 as income tax under this Ordinance.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 85. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Arrangements for relief from double taxat}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 i}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 n}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid9333160  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) The Resident Comm}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 issioner may from time to time e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nter into arrangements with the Government or any country or territory outside N}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ue with a view to a}{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 f}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 fording relief from double taxation in relation to income tax or any taxes of a similar character imposed by the laws or the country or ter
ritory and such arrangements shall notwithstanding anything t}{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the con}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 trary i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n this Ordinance have effect in relation to income tax a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 nd every such arrangement shall, }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 su}{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 bj}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ect to the }{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 p}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rov}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ons}{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476  of this section, have effect ac}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 c}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 ording to i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  tenor.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) }{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 Without}{\fs24\lang2057\langfe5129\langnp2057\insrsid11500379\charrsid15300476  limiting the generality of}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid16010001\charrsid15300476 the foregoing }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
provisions it is hereby declared that any arrangements t}{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 o }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 wh}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 c}{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 h}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  effect is given under this section may contain provision in relation to any of those taxes }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11340267 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) for relief from tax;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11340267 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) for char}{\fs24\lang2057\langfe5129\langnp2057\insrsid11500379\charrsid15300476 ging the i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 ncome derived from any}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  sources in Niue to persons not resident in Niue;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3934607 {\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 (c) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
for determining the income to be }{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 attri}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 buted to persons not resident in N}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ue and their agencies, branches or establishment in Niue;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3934607 {\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 (d) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 for det}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 ermining the income to be attri}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 buted
 to persons resident in Niue who have special relationships with persons not so resident.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid11340267\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) Any such }{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 arrangements}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 may include provisions as to income which is not in itself subject to double taxation.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 4) Arrangements}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 entered into under this section may at any time be amended or revoked.
\par 
\par (5) Where any arrangements are made under this section the obligat}{\fs24\lang2057\langfe5129\langnp2057\insrsid11500379\charrsid15300476 ion as}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 to secrecy imposed by this Ordinance shall not prevent the Treasurer from disclosing to any authorised}{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
officer of the Government with which the arrangements }{\fs24\lang2057\langfe5129\langnp2057\insrsid4341041 are made such information as is }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
required to be disclosed under the arrangements.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid12724952\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 86.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 
Special provisions with respect to trustees}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160\charrsid9333160  }{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 
- With respect to income derived by a trustee the following provisions shall apply:
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3934607 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) If and so far as the inco
me of the trustee is also income derived by a beneficiary entitled in possession to the receipt thereof under the trust, the trustee shall in respect thereof be deemed to be the agent of that beneficiary,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 and shall be assessable and liable for income tax t
hereon accordingly, and all the provisions of this Ordinance as to agents shall, so far as applicable, apply accordingly. Where any income is derived by a beneficiary}{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 as aforesaid subject to a condition, obligation, or trust }{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 requiring}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  him to maintain or support any other person }{\fs24\lang2057\langfe5129\langnp2057\insrsid12724952\charrsid15300476 (}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 whether out of the income}{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
so derived or otherwise) and that beneficiary would, apart from that condition, obligation or trust, be entitled to a special exemption in respect of the maintenance and support provid
ed 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 }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3934607 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) If and so far as the income of the trustee is not also income derived by any beneficiary}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476  as}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 aforesaid, the trustee shall be assessable and liable for income tax on that income in the same manner as if he was beneficially entitled thereto, save that the rate of tax shal
l be computed by reference to that income alone, and that the trustee shall not be entitled to any deduction by way of special exemption, and that no tax shall be payable}{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 if the assessable income does not exceed fifty pounds, and that the amount of tax payable in any case shall, }{\fs24\lang2057\langfe5129\langnp2057\insrsid5528086\charrsid15300476 
where necessary, be reduced so}{\fs24\lang2057\langfe5129\langnp2057\insrsid16326544\charrsid15300476  as}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  not to exceed the amount by which the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476  asse}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ssable income exceeds fifty pounds:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3934607 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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 number of specified beneficiaries, or of a specified class of beneficiaries, a beneficiary in whose favour the trustee}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 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:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3934607 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Provided also that where the income of the trustee is also income derived by any beneficiary who is an infant but whose interest}{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476  in that income is vested, the benefici}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ary shall for the purposes of this section be }{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 deemed to be entitled to posses}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 sion to the receipt of that income under the trust:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4947137 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (c) The trustee shall in every case make a return of the whole income so derived }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 b}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y him as trustee, and each such return shall be}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 separate and distinct from any return of income derived by him under any other trust }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r in his own right:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4947137 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (d) }{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 
Nothing in this section shall b}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e so construed as to exempt a beneficiary from any inc}{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 ome 
tax which would be payable b}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y him had he}{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476  derived the i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome to which he is e}{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 n}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tl}{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 d under the }{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 trust directly instead of through}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  a trustee:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4947137 {\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e) }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 Where}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  any company or }{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 corporation}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  is a }{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 trustee}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 any income assessable to the trustee under parag}{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 raph (b) of this section shall b}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 assessable at the rate applicable to a}{\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 trustee other than a company or a corporation.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3934607\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 87. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Income received b}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6563629\charrsid15300476 y}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  trustee after death of deceased }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid11299017 pe}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rson}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 - }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Is hereby declared that any arm unt}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 il}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  receive
d 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}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 assessable income derived by the trustee in that year if it does not represent assessable or non}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 assessable income derived}{\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476  by the deceased person during h}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 is lifet}{\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 m}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 , but would have been in}{\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 
cluded in his assessable or non-}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 assessable in}{\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 come if he had been alive when i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t was received.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 88. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 Deduction from estate income of irrecoverable boo}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 k de}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 b}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 s }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of deceased taxpayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 - }{\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 W}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 here th
e amount of any debt owing to a deceased taxpayer at the date of his de}{\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 th has b}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 een included in the assessable income of the taxpayer or }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
of the trustee of his estate for any income year, and the debt or any part of }{\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 it is }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
proved to the satisfaction of the Treasurer to be irrecoverable and to }{\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 have been actually written off by}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 the trustee as a bad debt, the amount so written off shall be deemed to be a loss incurr}{\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 ed by the trustee in the income}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  year in which the amount was written off, and shall be allowable as a deduction first ag}{\fs24\lang2057\langfe5129\langnp2057\insrsid12724952\charrsid15300476 
ainst any income derived by the}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  trustee in that income year which is assessable to the trustee }{\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 
as income not derived by a bene}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 fic}{\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ary entitled in possession to the receipt thereof under the trust during that year, and then, as to any balance, against any income derived in that year by }{\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r }{\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n tr}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 ust}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  for a beneficiary who has a vested interest }{
\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 in the capital of the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 estate to the extent that the lose is chargeable against th}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12483450\charrsid15300476 e capital of that beneficiary; a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nd any balance not all
owed 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16142101 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 PART VI }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  AGENTS AND NON}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 RESIDENTS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid16142101\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 89.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Absentee}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  defined}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid4947137\charrsid15300476  In this }{
\fs24\lang2057\langfe5129\langnp2057\insrsid15282989\charrsid15300476 part of the Ordinance the term }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid4947137\charrsid15300476 absentee}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid4947137\charrsid15300476  means -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4947137\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4947137 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) Any person (other than a company) who is for the time being out of Niue:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid4947137\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4947137 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(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 }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid4947137\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4947137 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (c) Any overseas comp
any which is declared by the Treasurer to be an absentee for the purposes of this Ordinance by notice given to that company or to its agent or attorney }{\fs24\lang2057\langfe5129\langnp2057\insrsid5198485\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n Niue, so long as that declaration remains unrevoked.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid4947137\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 90. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Rate and amount of taxable b}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4947137\charrsid15300476 
y age}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nt}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15282989\charrsid15300476  Except where otherwise expressl}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y provided by this }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4947137\charrsid15300476 O}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rdinan}{\fs24\lang2057\langfe5129\langnp2057\insrsid4947137\charrsid15300476 c}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
e, the rate of tax for which an agent shall be so assessed 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 }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1050779\charrsid15300476 the agency exists, and in the sa}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 me proportion which that income bears to the total taxable income of the principal.

\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4947137\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid7942515\charrsid15300476 91.}{\fs24\lang2057\langfe5129\langnp2057\insrsid7942515\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7942515\charrsid15300476 Liability of princip}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 al not affected }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) Nothing in this}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid7942515\charrsid15300476 Ordinance relati}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ng to }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7942515\charrsid15300476 an a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 gent shall be so construed as to release the principal from liability to m}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14375094\charrsid15300476 ake returns and to be assessed a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nd chargeable with tax.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7942515\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) No assessment of the}{\fs24\lang2057\langfe5129\langnp2057\insrsid7942515\charrsid15300476  agent shall preclude an assess}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ment of the principal for th}{\fs24\lang2057\langfe5129\langnp2057\insrsid7942515\charrsid15300476 e same tax, nor shall an assess}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ment of the principal preclude an assessment of the agent for}{\fs24\lang2057\langfe5129\langnp2057\insrsid7942515\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the same tax, and the principal and agent shall }{\fs24\lang2057\langfe5129\langnp2057\insrsid7942515\charrsid15300476 be jointly and severally liable}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  for all tax for which the agent is liable.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7942515\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) When two or more pers}{\fs24\lang2057\langfe5129\langnp2057\insrsid7942515\charrsid15300476 ons are liable to be assessed as}{
\fs24\lang2057\langfe5129\langnp2057\insrsid11301599\charrsid15300476  agents i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n respect of the same tax, they shall }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7942515\charrsid15300476 be jointly and severally liable}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  therefor.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7942515\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 92. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 A}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476 ge}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nts may recover tax from}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476 principal
}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  When an agent pays any }{
\fs24\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476 tax he}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  may recover}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476 the}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  amoun}{\fs24\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476 t so}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  paid from his principal, or may deduct the amount from any moneys in his hands belonging or payable to his principal.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 93. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Agent may retain from moneys of principal amount}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476  req}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 uired for tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  An agent may from time to time during the year }{
\fs24\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476 preceding the year of assessment, or a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t any later time, retain out of any mo}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476 neys belonging or payable to his principal such sums as}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476 m}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ay reasonably be deemed sufficient to pay the tax for which the agent is or may become liable.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476 94. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476 Assessment deemed authority}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 for}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476 pay}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ment of tax}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476  by }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 agent}{\fs24\lang2057\langfe5129\langnp2057\insrsid9660107\charrsid15300476  -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476 An assessment made by th}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e }{
\fs24\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476 T}{\fs24\lang2057\langfe5129\langnp2057\insrsid11301599\charrsid15300476 reasurer sha}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ll, as between an agent and his principal, be a sufficient authority for the payment by the agent of the tax so}{\fs24\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
assessed, and the agent shall be entitled as agains}{\fs24\lang2057\langfe5129\langnp2057\insrsid10770670\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  his principal to reimbursement accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476 95.}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476 
Agents to be personally liable for payment of}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160\charrsid9333160  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476 - (1) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Every agent e a}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 be }{\fs24\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476 personally liable for the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
tax on income in respect of which he is an agent.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (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 
a
gent such further period for the payment thereof, not exceeding six months after the date of the notice of assessment, as he thinks necessary and the additional tax imposed by section one hundred and fifteen of this Ordinance on taxpayers in default shall
 not accrue until the expiry of the periods so allowed.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 96.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Agent to make returns and be assessed as }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476 p}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rin}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476 cipal}{\fs24\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) Every agent shall make returns }{\fs24\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476 
of the income in respect of which he is an agent, and shall be assessed thereon in the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 same manner as if}{\fs24\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 he was the principal, save that he shall be entitled to no special exemption other than such exemption (if any) as his principal may be entitled to.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) Every person liable to furnish a return as agent for any person shall furnish a separate return for ea}{\fs24\lang2057\langfe5129\langnp2057\insrsid6101459\charrsid15300476 ch 
person for whom he is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  agent, in addition to his own individual return.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 97.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476 
Relation of principal and agent arising in effect}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476  When th}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e Treasurer }{\fs24\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476 
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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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, end as being carried on by the agent on his behalf, and may require returns to be made, }{\fs24\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476 
and may make assessments accord}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ingly, and the principal and agent shall be liable for income tax accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 98.}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Liabilit}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1599498\charrsid15300476 y of mortgagee in possession }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 For the purposes}{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of this }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 Ordinance}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 , a}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 mortgagee in procession of any land or 
}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 other property shall be dee}{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 med to be the agent of the mort}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 gagor 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 returns and be assessable and liable for }{\fs24\lang2057\langfe5129\langnp2057\insrsid6101459\charrsid15300476 tax on that i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 ncome accordingly }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 and all the provisions of this Ordinance as to agents shall, }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 as}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  far as they are applicable, apply accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 99}{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 .}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 
 Guardian of person under disability to be his agent}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  -}{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 
 Every person who, as guardian, committee, or otherwise has the}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  receipt, control or disposition of any income derived by a person under any legal di
sability shall for the purposes of this Ordinance 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 100}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Local and}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 public}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  authorities and }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 companies}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  deemed}
{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476  agent of debenture holders}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160\charrsid9333160  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 
- (1) Save as otherwise provided in section s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 eventy}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 five hereof and the next succeeding section, every company and local and public authority which}{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 has issued debentures, whether charged on the property of the company where appropriate or not, shall for the purposes of this Ordinance be the agent of all debenture}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
holders, whether absentees or not, in respect of all income derived by them from those debentures, and shall make returns and be assessable and liable for income tax on that income accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) No deduction by wa}{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 y of special exemption or other}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 wise shall be allowed to the company or local or public authority as such agent, or to any debenture}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 holders, in respect of the income so derived from debentures.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) Income so derived by holders of debentures issued by a company or a local or p}{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 
ublic authority shall be assess}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 able and chargeable with income tax in conjunction with}{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 income derived by the debenture}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
holders from other sources,}{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476  i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 f any, and at the rate appropriate to the total income so derived.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (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 forty}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nine hereof.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 101}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Modification in }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 r}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 spe}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ct of income from co}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 mp}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 an}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  debentures, or }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 l}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 oca}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 l}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or public authority debentures}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid9333160  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) The duty to act as the agents o}{\fs24\lang2057\langfe5129\langnp2057\insrsid6101459\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 debenture}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
holders imposed on companies or local or public authorities by the last preceding section 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 supp
lied to the Treasure}{\fs24\lang2057\langfe5129\langnp2057\insrsid6101459\charrsid15300476 r, before it has been assessed in any year for income tax i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
n respect of the income derived from those debent}{\fs24\lang2057\langfe5129\langnp2057\insrsid6101459\charrsid15300476 ures,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  a certified list specifying t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 he numbers of the debentures or}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  other particulars }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 sufficient to i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 dent}{\fs24\lang2057\langfe5129\langnp2057\insrsid6101459\charrsid15300476 ify them, the names,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476  Addresses}{\fs24\lang2057\langfe5129\langnp2057\insrsid6101459\charrsid15300476 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 and descriptions of the persons to whom the de}{\fs24\lang2057\langfe5129\langnp2057\insrsid6101459\charrsid15300476 bentures have been issued, the i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nterest derived or derivable therefrom, and such other particulars as may be prescribed.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) Where any such list is supplied the person named therein as the holder of any
 debentures shall he personally responsible for the making of returns, and shall be assessable and liable for 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 
t
hereof, unless and until he satisfies the Treasurer, before he has been assessed for income tax in any year, that he has transferred or assigned the debentures, and has given notice to the Treasurer in the prescribed form of the name, address, and descrip
tion of the transferee or assignee.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) Every person being the transferee or assignee of any debentures shall in like manner remain personally liable in respect thereof (though not to the exclusion of any other}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 person) unless and until he has gi
ven notice to the Treasurer in the prescribed form of the transfer or assignment of the same.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) Any tax paid by the former holder of an}{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 y debentures in respect of the i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome derived therefrom by a subsequent holder shall be deemed to }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 be paid on behalf of that subse}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
quent holder so far as it does not exceed the tax to which the subsequent holder might himself have been liable in respect of such debentures, and may be recovered by the former holder from such subsequent holder accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 102.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 Recovery of income tax p}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 a}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 ya}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ble }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 i}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 re}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 spe}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ct of al}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 i}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 mon}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 y}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or maintenance}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 (1) This}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  section app}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4857232\charrsid15300476 l}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ies wi}{\fs24\lang2057\langfe5129\langnp2057\insrsid4857232\charrsid15300476 th}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5012539\charrsid15300476 respect to any income tax th}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 at may here
after 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 (whether such order, deed, or agreement has been made or entered into befor
e or after the commencement of this Ordinance).
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (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}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the purpose of the payment of the i
ncome 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 Ordinance a}{\fs24\lang2057\langfe5129\langnp2057\insrsid5834224\charrsid15300476 
s to the liability of agents sha}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ll apply with respect to him accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) It shall be no defence in any proceedings against an agent for the recovery of any income tax to which this s}{\fs24\lang2057\langfe5129\langnp2057\insrsid5834224\charrsid15300476 
ection relates that any amount i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n respect of income tax has been paid by him to the person entitled to receive any moneys as alimony or maintenance.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13769547\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 103}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Liab}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4857232\charrsid15300476 i}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 li}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4857232\charrsid15300476 
ty of agent of absentee principal for returns and tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid4857232\charrsid15300476 - Every person who in Niue carries on any business for}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  and}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1513900\charrsid15300476  on behalf of a principal who is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 an absentee shall for the purposes of this Ordinance be the agent of that principal in respec
t of all income derived by the 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 ag
ent or not.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4857232\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 104.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4857232\charrsid15300476 Partner of absentee deemed age}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nt}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Every person who in Niue carries on }{\fs24\lang2057\langfe5129\langnp2057\insrsid4857232\charrsid15300476 business in partnership}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  with an absentee shall for the purposes of this Ordinance be the agent of that absentee in respect of his share of the income of the business, a
nd shall make returns and be assessable and liable for income tax accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4857232\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 105}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4857232\charrsid15300476 Master of s}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 h}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4857232\charrsid15300476 ip}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or ca}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4857232\charrsid15300476 ptai}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n of aircraft deemed agent}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4857232\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of absentee owner}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1513900\charrsid15300476 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 1}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1513900\charrsid15300476 )}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1513900\charrsid15300476 W}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 hen an absen}{\fs24\lang2057\langfe5129\langnp2057\insrsid1513900\charrsid15300476 tee, by mea}{\fs24\lang2057\langfe5129\langnp2057\insrsid22186\charrsid15300476 ns of any ship or ai}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rcra}{\fs24\lang2057\langfe5129\langnp2057\insrsid22186\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
t owned by him or under charter to him, carries on the business of }{\fs24\lang2057\langfe5129\langnp2057\insrsid1513900\charrsid15300476 the carriage of merchandise, mai}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ls, or passengers, the master of that ship, or the captain of}{\fs24\lang2057\langfe5129\langnp2057\insrsid1513900\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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 Ord}{\fs24\lang2057\langfe5129\langnp2057\insrsid22186\charrsid15300476 inance in respect of all assess}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 able income so derived by that absentee, and shall be assessable and liable for income tax accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4857232\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (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 Ordinan}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1513900\charrsid15300476 ce, the [Comptroller of customs]}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 shall, on the requisition of the Treasurer, withhold the clearance of the ship or aircraft in respect of which the tax is payable.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid22186\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7676107\charrsid15300476 [}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 The words }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Comptroller of Customs}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid22186\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 were substituted for the words }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Collector of Customs}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  by section 2 of the Niue Act 1966.]
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid22186\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 106.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid158276\charrsid15300476 Tenant, mortgagor or }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 other debtor}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid158276\charrsid15300476 , to be age}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nt of ab}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid158276\charrsid15300476 sentee landl}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ord mortgagee or }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid158276\charrsid15300476 other}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  creditor}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7676107\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid158276\charrsid15300476  (}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 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}{\fs24\lang2057\langfe5129\langnp2057\insrsid158276\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of this Ordinance be the agent of that absentee in respect of all moneys so transmitted by}{\fs24\lang2057\langfe5129\langnp2057\insrsid7676107\charrsid15300476 
 him at any time, and he shall i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n respect of all such moneys make returns and be assessable and liable for income tax accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid158276\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) For the purposes of this section any moneys paid by or on account of a person resident in Niue from a fund s
ituated out of Niue shall be deemed to be moneys transmitted by that person from Niue.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid158276\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 107.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Person havin}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid158276\charrsid15300476 g}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  di}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid158276\charrsid15300476 spo}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 sal of income deemed a}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid158276\charrsid15300476 ge}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nt}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Every person }{
\fs24\lang2057\langfe5129\langnp2057\insrsid158276\charrsid15300476 who }{\fs24\lang2057\langfe5129\langnp2057\insrsid7676107\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid158276\charrsid15300476 n Ni}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ue has t}{\fs24\lang2057\langfe5129\langnp2057\insrsid158276\charrsid15300476 he recei}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 pt, control or }{
\fs24\lang2057\langfe5129\langnp2057\insrsid158276\charrsid15300476 disposal}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of any inco}{\fs24\lang2057\langfe5129\langnp2057\insrsid7676107\charrsid15300476 
me derived by a principal who is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 an absentee shall for the purposes of this Ordinance 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 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 108.}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Com}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 pa}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 y}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 to }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 be}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  a}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 ge}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nt of absentee shareholders}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476  A Niue company which is}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  exemp}{\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rom }{\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome }{\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 tax sh}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 ll}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  be the agent of all shareholders or members who are absentees, and the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 109}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 B}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ankin}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 g company to be agent of absentee depositors}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7676107\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 - }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Every banking company}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7676107\charrsid15300476 , and}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
every other company, local or public authority, or other person, who in the course of business receives or holds money by way of deposit and allows interest thereon shall for the purposes of this Ordinance be the agent of all depositors who are absentees,
 and shall make returns and be assessable and liable for income tax acc}{\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 ord}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ingly on any interest which is paid or credited to a depositor while he is an absentee if that interest exceeds two hundred pounds in any year.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 110.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Premiums on insurance effected with}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 pers}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ons not}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 car}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 rying}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  on }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 busi}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ness in}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 Ni}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ue}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3234522\charrsid15300476  (1) Wh}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ere any person in Niue en}{\fs24\lang2057\langfe5129\langnp2057\insrsid3234522\charrsid15300476 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 er}{\fs24\lang2057\langfe5129\langnp2057\insrsid3234522\charrsid15300476 s into}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  a contract o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3234522\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  insurance or guarantee against loss, damage, or risk of any kind whatever (not being a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 contract of life insurance) with any person or overseas company n}{
\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 ot carrying on business in Niue,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  such last mentioned pers}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3234522\charrsid15300476 on or such}{\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
company shall be liable to income tax at the rate as set out in the }{\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 First}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 Schedule to this Ordinance 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) Every person who }{\fs24\lang2057\langfe5129\langnp2057\insrsid747510\charrsid15300476 enters into a contract of insur}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ance or guarantee as aforesaid shall for the purposes 
of this Ordinance 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 accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid928269\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) Every person who exports any goods from Niue shall notify th
e 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 thereof.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid928269\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 111.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Liability as a}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid928269\charrsid15300476 ge}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nt of em}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid928269\charrsid15300476 ployer of }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 non}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 resident}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid928269\charrsid15300476  taxpayer and employer}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid928269\charrsid15300476 s agent}{
\fs24\lang2057\langfe5129\langnp2057\insrsid928269\charrsid15300476 - (1) The employer or the agent of the employer of every non-resident taxpayer shall, fo}{\fs24\lang2057\langfe5129\langnp2057\insrsid15926975\charrsid15300476 
r the purpose of this Ordinance, be the agent of non-resident taxpayer in respect of the salary, wages, or other emoluments received by him}{\fs24\lang2057\langfe5129\langnp2057\insrsid14162815\charrsid15300476 , and shal
l make returns and be assessable and liable }{\fs24\lang2057\langfe5129\langnp2057\insrsid8616705\charrsid15300476 for income tax thereon}{\fs24\lang2057\langfe5129\langnp2057\insrsid14162815\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid10632910\charrsid15300476 accordingly.}{\fs24\lang2057\langfe5129\langnp2057\insrsid928269\charrsid15300476 
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) Where any such non}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
resident taxpayer has made default in the payment of any income tax payable by him in respect of his salary, wage}{\fs24\lang2057\langfe5129\langnp2057\insrsid8616705\charrsid15300476 s, or other emoluments as afore}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
said, 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 paid to the Treasurer on behalf of the taxpayer.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) Where any non}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 resident taxpayer i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s in receipt of any pension or annuity payable out of any superannuation fund established in Niue, any income tax that may hereafter become payable by such non}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 resident taxpayer in respect of such pension or annuity shall, on applicati
on 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) }{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 F}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or the purposes of this s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 ection the term }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 non-}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 resident taxpayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  means any person who, being liable f}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 or }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 income tax in respect of salary, wages, or other em}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 ol}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ument}{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 s derived from Niue, or in resp}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ect of any annuity or }{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 pension}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 derived from Niue h}{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 as}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  no fixed and perm}{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 a}
{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nent }{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 residenc}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 on place of abode in Niue}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 .
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 112}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Non}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 resident trader to }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13257294\charrsid15300476 be }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 a}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 ge}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nt of em}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 ployees}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13257294\charrsid15300476 in }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Niue}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Every non}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 resident trader }{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 shall}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 for th}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e purposes o}{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 f}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 th}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
is Ordinance 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. The agent in Niue of a non}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 resident trader shall, for the purposes of this section, be under the same obligations as his principal.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 113}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid12012863\charrsid15300476 Age}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nts in Niue of }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 principals}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 resident or carrying on }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 busi}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ness abroad}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 W}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 hen any person in }{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 N}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 iue, on behalf o}{\fs24\lang2057\langfe5129\langnp2057\insrsid12012863\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  a prin}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12012863\charrsid15300476 ci}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 pa}{\fs24\lang2057\langfe5129\langnp2057\insrsid12012863\charrsid15300476 l}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  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 pri
ncipal shall in respect 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 }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 derived}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  from Niue, in the same manner and to the same extent}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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 \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2632779 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2632779 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13784782\charrsid15300476 PART VIA
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13784782 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13784782\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2632779 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 TAX DEDUCTIONS B}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Y }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 EMPLOYERS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2632779 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 113A}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Application of this Part}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid13313393\charrsid15300476  (1) This part of th}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 is Act shall apply notwithstanding anything in any}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13313393\charrsid15300476 othe}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r Part of this Act.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) This Part of this Act shall apply to salary }{\fs24\lang2057\langfe5129\langnp2057\insrsid13313393\charrsid15300476 o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r wages for any period on or after the 1st April 19}{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 84}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  and to other source deduction paym}{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
nts which are}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13313393\charrsid15300476 p}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 aid or would normall
y be paid on or after that date, notwithstanding that any such other source deduction paymen}{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 ts}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 may as to the whole or any part thereof be for a period before that date.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) If any question is raised as to whether or }{\fs24\lang2057\langfe5129\langnp2057\insrsid8015862\charrsid15300476 not a }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 source deduction payment is }{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 as to the whole or any}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  part thereof subject to this Past of this Act, i}{\fs24\lang2057\langfe5129\langnp2057\insrsid16070302\charrsid15300476 t shall }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 be determined by the Treasurer whose decision sh}{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 all}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  be final.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) The amount of income tax for which an emplo}{\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 yee}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  is liable in respect of the income earned by him }{\fs24\lang2057\langfe5129\langnp2057\insrsid16070302\charrsid15300476 in }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 any income year }{\fs24\lang2057\langfe5129\langnp2057\insrsid16070302\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
hall be assessed in accordance }{\fs24\lang2057\langfe5129\langnp2057\insrsid16070302\charrsid15300476 with }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Part V of this Act.
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7628379 {\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 [Added 9/8}{\fs24\lang2057\langfe5129\langnp2057\insrsid14756307\charrsid15300476 3/1984]}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid2632779\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid14756307\charrsid15300476 113B}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid14756307\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14756307\charrsid15300476 Ta}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 x Deductions to be made by Employers}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14756307\charrsid15300476 - (1) For the purpose }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of enabling the collection of income tax }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7040238\charrsid15300476 from }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 employees by instalments, where an employee rece}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14756307\charrsid15300476 ives a source d}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ed}{\fs24\lang2057\langfe5129\langnp2057\insrsid14756307\charrsid15300476 u}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 cti}{\fs24\lang2057\langfe5129\langnp2057\insrsid14756307\charrsid15300476 on payment from an}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  employer, the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14756307\charrsid15300476 employer or other person by whom the payment is made shall, at the time of making the payment, make a tax deduction therefrom in accordance with this Part }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid14756307\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14756307\charrsid15300476 this Act.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7040238 {\fs24\lang2057\langfe5129\langnp2057\insrsid14756307\charrsid15300476 [Added 9/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid14756307\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 113C}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Amount of Tax Deductions}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 - (1) The Treasurer shall from time }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 to time issue tables based on the tax rate}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15288392\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  specified in this Act detailing the tax }{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
deduction}{\fs24\lang2057\langfe5129\langnp2057\insrsid15288392\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  shall be made from every payment of salary and }{
\fs24\lang2057\langfe5129\langnp2057\insrsid15288392\charrsid15300476 wages }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 according to the amount of the payment the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid15288392\charrsid15300476 length of}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the pay period and the tax code of the employee}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 ; and }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 every employer shall make tax deductions fro}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15288392\charrsid15300476 m every}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  payment of salary or wages accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Provided that no tax }{\fs24\lang2057\langfe5129\langnp2057\insrsid15545777\charrsid15300476 deduction need }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
be made }{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rom }{\fs24\lang2057\langfe5129\langnp2057\insrsid4328789\charrsid15300476 any source }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 deduction payment made to any employee }{\fs24\lang2057\langfe5129\langnp2057\insrsid4328789\charrsid15300476 in respect of his }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 employment as a private domestic worke}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 r.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 

\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Provided also that if a tax deduction }{\fs24\lang2057\langfe5129\langnp2057\insrsid486254\charrsid15300476 is not made by }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the employer in any such case section }{\fs24\lang2057\langfe5129\langnp2057\insrsid486254\charrsid15300476 113J of this }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Act shall apply to the employee.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
\par (2) Wh}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ere the source deduction payment}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476  is being }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 made in respect of an employee who has not ma}{\fs24\lang2057\langfe5129\langnp2057\insrsid8793891\charrsid15300476 de a }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 declaratio}{\fs24\lang2057\langfe5129\langnp2057\insrsid8793891\charrsid15300476 n for the purposes of the tax co}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
de }{\fs24\lang2057\langfe5129\langnp2057\insrsid8793891\charrsid15300476 the basic }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tax deduction shall be the appropriate amount }{
\fs24\lang2057\langfe5129\langnp2057\insrsid8793891\charrsid15300476 that would }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 be deducted if}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
 the tax code of the employee were }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 S}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 .
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8793891 {\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 [Added 9/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 113}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 D}{\fs24\lang2057\langfe5129\langnp2057\insrsid8793891\charrsid15300476 .}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Tax Codes}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  For the purpose of this Part of t}{\fs24\lang2057\langfe5129\langnp2057\insrsid7995831\charrsid15300476 his}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Act the tax code of any employee in relation to any sou}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 rce}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  deduction payment shall be such one of the following co}{\fs24\lang2057\langfe5129\langnp2057\insrsid7995831\charrsid15300476 des}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  as applies to the employee namely }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16334224 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 No declaration}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 , signifying an employee who has not del}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 ivered }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 to the employer a tax cod}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  declaration

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16334224 {\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16334224 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 S}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 , signifying an employee who has no dependants
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16334224 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 S+}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid5258294\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 )}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 , signifies an employee who has a dependant relative}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or dependant relatives where the number in brackets signifies}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the number of dependant relatives
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16334224 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 SEC}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 signifies an employee who undertakes secondary em}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 p}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 loyment }{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 in addition to }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 primary employment.}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5258294 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 [}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
Amended 4/118/1987; Added 9/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16334224 {\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 113E}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Dependants}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476  (1) This section shall apply fo}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r the purpose }{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 f dete}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 rmining }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the tax code applicable to an employee.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) The spouse of the employee shall be }{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 d}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
eem}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 d to be a dependant }{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
of the employee for the purpo}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ses of the tax code based on a tax code declarati}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 on wh}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ich includes the spouse as a dependant if }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16334224 {\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 (a) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
The marriage has subsisted at any time during the year in which the employee del}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 ivered}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 the tax code declaration to the em}{\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 ployer or to the Treasurer, and}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  th}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 e sp}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ouse has been supported by the employee at any time during that year; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16334224 {\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16334224 {\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 (b) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
The spouse has not in the year in }{\fs24\lang2057\langfe5129\langnp2057\insrsid12457179\charrsid15300476 which the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tax code declaration is delivered}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12457179\charrsid15300476  derived}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  income in excess of $624; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16334224 {\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16334224 {\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 (c) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 When th}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16334224\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  tax code declaration is delivere}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 d}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  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 }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13836716 {\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) A spouse who under subsection (2) of this section is a dependant of an employee for the purpose}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12457179\charrsid15300476 s of any tax code shall}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  cease to be such a dependant if an}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12457179\charrsid15300476 d}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  when, b}{\fs24\lang2057\langfe5129\langnp2057\insrsid12457179\charrsid15300476 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 fore the tax code ceases to apply to the}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
employee}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 , the employee knows }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or anticipates, or should have }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 known or}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  anticipated, that the income as aforesaid derived and }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12457179\charrsid15300476 to }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 be derived by the spouse in the year aforesaid has exceeded or will exceed $624.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) }{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 A}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 housekeeper as defined in section 44 }{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 of this}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Act shall be deemed to be a dependant of the employee }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5265067\charrsid15300476 for }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the purposes of the tax code based on a tax code decl}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 aration}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  which includes the housekeeper as a dependant if, wh}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5265067\charrsid15300476 en the}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  employee delivers the declaration to the employer or }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5265067\charrsid15300476 to }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the Treasurer, the employ}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 
ee anticipates that the a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 gg}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 regate }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
amount of the payments t}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  be }{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 made}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 , during }{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 the y}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ear in }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 which }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the tax code declaration is deliv}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 red, in r}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 espect }{\fs24\lang2057\langfe5129\langnp2057\insrsid5265067\charrsid15300476 of the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 services of}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 a }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 housekeeper or housekeepers will be }{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 not more }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 than $300.
\par 
\par (5)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 A housekeeper who under subsection (4) }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2758199\charrsid15300476 of this }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
section is a dependant of an employee for the purposes of any tax code shall cease to be a depend if and when, before the tax code ceases to apply to}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476  the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 employee, the employee knows or anticipates or sho}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 uld}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  have anticipated that the aggregate amount of t}{\fs24\lang2057\langfe5129\langnp2057\insrsid2758199\charrsid15300476 he payments }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 as aforesaid to be }{\fs24\lang2057\langfe5129\langnp2057\insrsid2758199\charrsid15300476 made during the year aforesaid will}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  be more than $300.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (6)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 A dependant relative as defined by sec
}{\fs24\lang2057\langfe5129\langnp2057\insrsid1447976\charrsid15300476 tion}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  45 of this Act shall be deemed to be a de}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 p}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 endant of }{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 employee for the purposes of the tax code based on }{\fs24\lang2057\langfe5129\langnp2057\insrsid1447976\charrsid15300476 a tax }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 code declaration whi}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 ch includes the dependant relative }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 as a dependant if, when the employee delivers the declaration to the employer or to the Treasurer, th}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  employee anticipates}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476  that the dependant relative will}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  qualify within the terms of section 45 of this Act a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1447976\charrsid15300476 s a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  dependant relative.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (7)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
A dependant relative who under subsection (6) of this section is a dependant of an employee for the purposes of any tax code shall ceas}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  to be a dependant if and when before the tax code c}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 eases}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  to apply to the employee, the employee knows or anti}{\fs24\lang2057\langfe5129\langnp2057\insrsid9903766\charrsid15300476 cipates}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or should have anticipated that the dependant relati}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 ve}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  does not qualify as a dependant relative within the }{\fs24\lang2057\langfe5129\langnp2057\insrsid9903766\charrsid15300476 terms }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of section 45 of this Act.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (8)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Except as provided in this section, no person shall be deemed to be a dependant of an empl}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 oyee.
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9903766 {\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 [Adde}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 d 9/}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 8}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 3/19}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 8}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 4]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 113F}{\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Tax Code Declaration}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) Eve}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13836716\charrsid15300476 ry}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  employee }{\fs24\lang2057\langfe5129\langnp2057\insrsid13843881\charrsid15300476 shall }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3479687\charrsid15300476 as }{\fs24\lang2057\langfe5129\langnp2057\insrsid13843881\charrsid15300476 at }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the 1st day of April 1984 or a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13843881\charrsid15300476 t }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the commence}{\fs24\lang2057\langfe5129\langnp2057\insrsid13843881\charrsid15300476 ment }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3479687\charrsid15300476 of }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 his employment whichever is the later in tim}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13843881\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid3479687\charrsid15300476  complete}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  a ta}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13843881\charrsid15300476 x code declaration on the form p}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rescribe}{\fs24\lang2057\langfe5129\langnp2057\insrsid3479687\charrsid15300476 d}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid3479687\charrsid15300476 by the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Treasurer and deliver t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13843881\charrsid15300476 he }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 completed tax code }{\fs24\lang2057\langfe5129\langnp2057\insrsid13843881\charrsid15300476 declaration }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 to his employer. The tax code as determine}{\fs24\lang2057\langfe5129\langnp2057\insrsid3479687\charrsid15300476 d by the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  particulars on that declaration shall be app}{\fs24\lang2057\langfe5129\langnp2057\insrsid3479687\charrsid15300476 lied by the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  employer to that employee for the purposes o}{\fs24\lang2057\langfe5129\langnp2057\insrsid3479687\charrsid15300476 f this}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Part of this Act.
\par 
\par (2) Where the circumstances of the employee change such that the employee ceases to }{\fs24\lang2057\langfe5129\langnp2057\insrsid13843881\charrsid15300476 be en}{\fs24\lang2057\langfe5129\langnp2057\insrsid14491785\charrsid15300476 titled to}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13843881\charrsid15300476  use the tax code based on}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  his tax code decla}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13843881\charrsid15300476 ration}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid14491785\charrsid15300476 or }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the employee is entitled to use another tax c}{\fs24\lang2057\langfe5129\langnp2057\insrsid14491785\charrsid15300476 ode he}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  shall within seven days of such change in cir}{\fs24\lang2057\langfe5129\langnp2057\insrsid14491785\charrsid15300476 cumstances}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  deliver to his employer another tax code decl}{\fs24\lang2057\langfe5129\langnp2057\insrsid13843881\charrsid15300476 aration}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid14491785\charrsid15300476 in }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 a form authorised b}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14491785\charrsid15300476 y}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the Treasurer.}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 The tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid13843881\charrsid15300476  code as determined by the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
particulars on th}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 e new declaration shall apply the}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 reafter to the employee unless the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ax declaration is again changed by the employee unde}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 r}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  this section.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) Notwithstanding the foregoing provisions}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of this section th}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 e Treasurer may in such circumst}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ances and to the extent }{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 that he thinks fit reduce or inc}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rease the amount of any tax deduction required to be ma}{\fs24\lang2057\langfe5129\langnp2057\insrsid1968242\charrsid15300476 d}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e from the source deduction payment of any employee or class or classes of employees and the employer or}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the employers of s}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 uch an employee or employees shall}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  make deductions accordingly.
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1968242 {\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 [}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Added 9/}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 8}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 3 /}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 198}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 4}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 ]}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 113G}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Tax Deductions to be Credited to Individual}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) Every employee who is re}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 quired to furnish or who furnish}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 es}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
to the Treasurer a return of any assessable income derived by him in any income year shall except whe}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 r}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
e the Treasurer otherwise directs, forward to the Treasurer with the return all tax deduction c}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 ertificates deli}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
vered to the employee in }{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 respect of tax deductions made}{\fs24\lang2057\langfe5129\langnp2057\insrsid477212\charrsid15300476  in}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the income year from source deduction payments made to }{\fs24\lang2057\langfe5129\langnp2057\insrsid477212\charrsid15300476 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 he employee.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) The Treasurer shall apply the total}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
amount of the tax deductions shown on the certific}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tes forwarded under sub}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 section (1) in payment successi}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 vely of }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6822176 {\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 (a) The i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 c}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ome tax (if any) payable by the employee in respect of his income for}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the income year;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6822176 {\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6822176 {\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 (b) The income }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
tax (if any) due by the emplo}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 yee and unpaid in respect }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of previous income}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476  years;}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6822176 {\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6822176 {\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 
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\faauto\adjustright\rin0\lin0\itap0\pararsid6822176 {\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 (3) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
If the Treasurer has reason to believe }{\fs24\lang2057\langfe5129\langnp2057\insrsid1324611\charrsid15300476 that }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 any tax deduction certi
ficate received by him under this section is incorrect no action under sub}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 secti}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 on }{\fs24\lang2057\langfe5129\langnp2057\insrsid1324611\charrsid15300476 (2) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
shall be taken by the Treasurer until he is satisfi}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 ed}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  that the certificate is correct.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 
\par (}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 4) The employer and the employee shall }{\fs24\lang2057\langfe5129\langnp2057\insrsid13304900\charrsid15300476 be }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 liable jointly for any error in }{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 th}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e am
ount sho}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 wn in the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tax deduction certificate which results in the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476  crediting }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of, or refund of income tax in excess of the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 amount that }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the employer had actually deducted from a sourc}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13304900\charrsid15300476 deduction }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 payment to whic}{\fs24\lang2057\langfe5129\langnp2057\insrsid13304900\charrsid15300476 h the certificate relates, and the amount}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of the excess shall be payable by 31st January }{\fs24\lang2057\langfe5129\langnp2057\insrsid13304900\charrsid15300476 in the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 succeeding income year.
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15949240 {\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 [Added 9/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 113H. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Contribution to Superannuation Funds}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Where }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3961335\charrsid15300476 an employee }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 is a contributor to a superannuation fund, the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3961335\charrsid15300476 amount }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of the salary or wages paid to the employee for }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3961335\charrsid15300476 a pay }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 period shall, for the purpose of calculating th}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid3961335\charrsid15300476 amount }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of the tax deduction be deemed to be the residu}{\fs24\lang2057\langfe5129\langnp2057\insrsid6822176\charrsid15300476 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid3961335\charrsid15300476 of the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
payment of salary and wages after subtracting t}{\fs24\lang2057\langfe5129\langnp2057\insrsid3961335\charrsid15300476 herefrom}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the amount of the regular current contributions}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3961335\charrsid15300476  made by}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the employee to the superannuation fund for}{
\fs24\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 that}{\fs24\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476  period.
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Provided that the maximum amount subtracte}{\fs24\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476 d}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 }{\fs24\lang2057\langfe5129\langnp2057\insrsid16712004\charrsid15300476 as }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 provided fo}{\fs24\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476 
r in this section shall not exceed $30.76 in any fortnight}{\fs24\lang2057\langfe5129\langnp2057\insrsid8463759\charrsid15300476 ly}{\fs24\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476  pay period with a correspond}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8463759\charrsid15300476 ing}{\fs24\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476  limitation for other periods.
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8463759 {\fs24\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476 [Added 9/83/1984]}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476 113I. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476 Tax Deductions from am}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4003216\charrsid15300476 
ounts credited to or applied for}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476  Employees}{\fs24\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476 - Where}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15809960\charrsid15300476  a source deduction payment, th}{\fs24\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476 
ough not actually paid, is credited to or applied on account of any employee entitled thereto, the amount so credited or applied shall, for the purposes of this Part of thi
s Act be deemed to be paid when it is so credited or applied and a tax deduction in respect thereof shall be made accordingly.
\par [Added 9/83/1984]
\par 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476 113J. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476 Employee to pay deductions to Treasurer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476 - Where for any reason}{\fs24\lang2057\langfe5129\langnp2057\insrsid15809960\charrsid15300476  a tax deduction is not made or}{
\fs24\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476  is not made in full at the time of the making of any source deduction payment or payments, the employee shall-
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid688099 {\fs24\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476 
(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 }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid688099 {\fs24\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7892302 {\fs24\lang2057\langfe5129\langnp2057\insrsid688099\charrsid15300476 (b) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Unless the employee is exempted from }{\fs24\lang2057\langfe5129\langnp2057\insrsid7892302\charrsid15300476 liability}{\fs24\lang2057\langfe5129\langnp2057\insrsid15809960\charrsid15300476  to pay}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the same or is not }{\fs24\lang2057\langfe5129\langnp2057\insrsid7892302\charrsid15300476 liable}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 to pay the same, pay to the Treasurer an amount equal}{\fs24\lang2057\langfe5129\langnp2057\insrsid7892302\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 to the total of 
the tax deductions that should have been made and were not made, and }{\fs24\lang2057\langfe5129\langnp2057\insrsid15809960\charrsid15300476 that amount shall be due and pay}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
able to the Treasurer on the 20th day of the month}{\fs24\lang2057\langfe5129\langnp2057\insrsid7892302\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
next after the month in which payment of the source deduction payment or payments was made.
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid15809960 {\fs24\lang2057\langfe5129\langnp2057\insrsid7892302\charrsid15300476 [Added 9/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid7892302\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 113K}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Records to be kept by employer}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) Every employe}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 r}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6779530\charrsid15300476 who }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 makes a source deduction payment to any employee s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 hall }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 keep a proper recor}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 
d in respect of the employee showing }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the amount of the source deduction payment before }{\fs24\lang2057\langfe5129\langnp2057\insrsid6779530\charrsid15300476 making }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 any tax deduction, and the amount of the source de}{\fs24\lang2057\langfe5129\langnp2057\insrsid6779530\charrsid15300476 duction}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (if any) made therefrom, and sha}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 ll}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 enter these amo}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 unts in}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the record at the time of making the source }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 deduction}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  payment.
\par 
\par (2) Every employer shall take all reasonable precautions for}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the safe custod
y of all records that is required to keep under this section, and of all}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid949823\charrsid15300476 pay }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 sheets, receipts for source deduction payments, tax deduction certificates, tax code declarations, and }{\fs24\lang2057\langfe5129\langnp2057\insrsid949823\charrsid15300476 tax }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 code certificates, and shall retain all such record}{\fs24\lang2057\langfe5129\langnp2057\insrsid949823\charrsid15300476 , pay}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  sheets, receipts, tax code declarations, and tax }{\fs24\lang2057\langfe5129\langnp2057\insrsid15295761\charrsid15300476 code}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  certificates for not less than 7 years after the m}{\fs24\lang2057\langfe5129\langnp2057\insrsid15295761\charrsid15300476 aking}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of the payments to which they relate except and to }{\fs24\lang2057\langfe5129\langnp2057\insrsid15295761\charrsid15300476 the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 extent that he is required by this Act to deliver to }{\fs24\lang2057\langfe5129\langnp2057\insrsid15295761\charrsid15300476 the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Treasurer the signed tax deduction certificates tax }{\fs24\lang2057\langfe5129\langnp2057\insrsid15295761\charrsid15300476 code }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 declarations, and tax code certificates:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 
\par Provided that this sec}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ti}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
n shall not require retentio}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 n of any records, pay sheets, receipt}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tax code declarations, or tax code certificates in respe}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 ct}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of which the Treasurer has}{\fs24\lang2057\langfe5129\langnp2057\insrsid13843158\charrsid15300476 
 notified the employer that}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 retention is not required}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 .
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15089507 {\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 [Added 9/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 113L}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Payment of tax deductions to Treasurer}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160\charrsid9333160  }{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 - (1) Every }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 employer who makes tax deductions from source deduct}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 ion }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 payments made to employers shall }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12930451 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) Not later than the 2}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 0th
}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 day of the month next after the month in which 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 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15089507\charrsid15300476 n}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  a form authorized b}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 y }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the Treasurer and showing the}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 total }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 amount of all source deduction p}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 y}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ments made by the }{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 employer}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 to employees in the month before making any tax deductions, and the total amount of all tax deductions made from those payments;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12930451 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Not later than the 31st day of May in each year, deliver to each employee a tax deduction certificate signed by the employer, being a certificate in}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476  a f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 orm authorized by the Treasurer and showing th}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  total amount of }{\fs24\lang2057\langfe5129\langnp2057\insrsid15089507\charrsid15300476 
all source deduction payments ma}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 de by the employer to the employee}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476  in}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the }{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 preceding}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  year (not includ
ing payments included in a tax deduction certificate previously delivered to}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 th}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 e }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 employee), and the total amount of the tax dedu}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 c}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tions made from these payments together with such oth}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r information as t}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 
he Treasurer may from time to time}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  prescribe;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12930451 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (c)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Not later than the 31st day of May in each year deliver to the Treasurer a reconciliation statement signed by the employer, being a certificate in a form aut}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 horized by the Treasurer and sh}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 owing the t}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 
o}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tal amount of all tax deductions paid to the Treasurer by the employer in respec}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 t }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of source deduction payments made in the prece}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 ding}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  year, and the total amount of all tax deduction shown in tax deduction certificates delivered to employees in respect of}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 those source deduct}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 ion }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 payments, together with an explanation if the }{\fs24\lang2057\langfe5129\langnp2057\insrsid15089507\charrsid15300476 two }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 totals do not agree, and, accompanied by signe}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 d}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  copies of all those tax deduction certificates delivered to him in the preceding year, and by}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 all notices ca}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 n}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
celling relevant deductions g}{\fs24\lang2057\langfe5129\langnp2057\insrsid15089507\charrsid15300476 iven}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  to him in that }{
\fs24\lang2057\langfe5129\langnp2057\insrsid15089507\charrsid15300476 year}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  under section 113F of t}{\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 his Act.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid15089507 {\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 [Added 9/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12930451 {\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid12930451\charrsid15300476 113M. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Tax }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476 Deductions protected from credi}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tor}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  The am}{\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476 ount }{\fs24\lang2057\langfe5129\langnp2057\insrsid6517777\charrsid15300476 of }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 every tax deduction made under this Part of this}{\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476  Act shall }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 be held in trust for the Crown; and any amount}{\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476  so held in }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 trust shall not be the property of the employer,}{\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476  and, in }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the even}{\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476 t of the bankruptcy or liquidat}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ion of th}{\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476 e employer }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or of an assignment for the benefit of the emplo}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476 yer}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476 s }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 creditors, shall remain apart, and form no part}{\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476  of the estate in bankruptcy, liquidation or assignment.
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6517777 {\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476 [Added 9/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 113N}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476 E}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 mployers who fail to make tax deductions}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476  (1) Where an employer }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 fails to make any }{\fs24\lang2057\langfe5129\langnp2057\insrsid6517777\charrsid15300476 
tax deduction in accordance with }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 his obligations under this }{\fs24\lang2057\langfe5129\langnp2057\insrsid2890992\charrsid15300476 Part of this Act, the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 amount in respect of which}{\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2890992\charrsid15300476 
default has been made shall }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 constitute a debt payable by the employer to the }{\fs24\lang2057\langfe5129\langnp2057\insrsid2890992\charrsid15300476 Treasurer }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 on the 20th day of the month next after the month }{\fs24\lang2057\langfe5129\langnp2057\insrsid2890992\charrsid15300476 in which }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 payment of the source deduction payment should ha}{\fs24\lang2057\langfe5129\langnp2057\insrsid2890992\charrsid15300476 ve been}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  made.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) The right of the Treasurer to recover from }{\fs24\lang2057\langfe5129\langnp2057\insrsid16529359\charrsid15300476 the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 employer the amount in respect of which default h}{\fs24\lang2057\langfe5129\langnp2057\insrsid16529359\charrsid15300476 as been}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  made shall be in addition to any right of the Tre}{\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476 asurer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  to recover that amount from the employee under th}{\fs24\lang2057\langfe5129\langnp2057\insrsid16529359\charrsid15300476 is Part }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of this Act and nothing in this Part of this Act }{\fs24\lang2057\langfe5129\langnp2057\insrsid16529359\charrsid15300476 shall }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 be construed as preventing the Treasurer from tak}{\fs24\lang2057\langfe5129\langnp2057\insrsid16529359\charrsid15300476 ing}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  such stops as he thinks fit to recover that amoun}{\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid16529359\charrsid15300476 from }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
the employer and from the employee concurrently, }{\fs24\lang2057\langfe5129\langnp2057\insrsid16529359\charrsid15300476 or from }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 recovering t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 at amount wholly from the employer o}{\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476 r}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16529359\charrsid15300476  from the employee or}{\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476  partly from the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
employe}{\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476 r}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid10307954\charrsid15300476 and }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 partly from the emp}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 loy}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 ee.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 
\par (3) Where any amount, including a penalty, recoverable in }{\fs24\lang2057\langfe5129\langnp2057\insrsid15368018\charrsid15300476 accordance }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 wit}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 h t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 his Part of this Act fro}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 
m the employee is in fact paid by the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 employe}{\fs24\lang2057\langfe5129\langnp2057\insrsid15368018\charrsid15300476 r,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the amo}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 unt so }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 paid }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 may be recovered by the employer from the employee.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15368018 {\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 [Added 9/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 113}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 O}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Additional tax for default in making tax deductio}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 n or in }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 paying any amount due to Treasurer}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) Where}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4260645 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) Any employer or other person by whom any source deduction payment is made fails }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 w}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 holly or in part to make a tax deduction ther}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 from}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 in accordance with h}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 is obligations under this Part o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 f this Act; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4260645 {\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4260645 {\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 (b) Any pe}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
rson who has made a tax deduct}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 ion }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 fa}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 ils}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  wholly or in part within the pr}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 scrib}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 d time and in the prescribed manner to pay t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3112137\charrsid15300476 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e amount o f the tax deduction }{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 to the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 T}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 reasurer;}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4260645 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (c) Any person who is liable to pay any amount to}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the Tr}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 easurer under this Part of this }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Act}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
fails to pay the amount on the due date for}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 payment thereof }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 that employer or other person shall, unless the}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476  Treasurer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  is satisfied that he has not been guilty}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or
 wilful neglect or default, be liable, without}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 conviction, in addition to any other penalty to}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 which he may be liable, to a penalty equal to}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 10 percent of the amount in respect of which}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 default has b}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 en made.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 For the p}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 urposes of subsection (1) (b) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of this}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 section a tax deduction shall be deemed to}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
have been}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 made if and when payment is made of the net amount}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of any source deduction payment.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) A penalty im}{\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 posed under this section }{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 
shall}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 all purposes be }{\fs24\lang2057\langfe5129\langnp2057\insrsid4987503\charrsid15300476 
deemed to be of the same nature as the}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 amount or part thereof in respect of }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 which it }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 is}{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 imposed, and shall be recoverable accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4260645\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) Subject to this Part of this Act, the other}{\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5850822\charrsid15300476 Parts of this Act sh}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 all apply with respect to the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 amount of every penalty imposed under this section}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476  as if it were addit}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ional tax under section 11}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 6 }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of}{\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 this Act and as if th}{\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  person liable}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476  to }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the penalty}{\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476  were the taxpayer.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5850822 {\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 [Added 9/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid12939683\charrsid15300476 113P}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 Offences}{\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 - (1) Every person commits an offence against this Act who- 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10427435 {\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 (a) Being an employer or other person by whom a so
urce deduction payment is made to an employee, fails wholly or in part to make a tax deduction therefrom in accordance with his obligations under this Part of this Act; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10427435 {\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10427435 {\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 (b) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Knowingly applies or permits to be applied the}{\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 amount of any tax deduction or a
ny part thereof for any purpose other than the payment of the t}{\fs24\lang2057\langfe5129\langnp2057\insrsid8724141\charrsid15300476 ax}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  deduction to the Treasurer;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10427435 {\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10427435 {\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 (c) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Makes a false or misl}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 ead}{\fs24\lang2057\langfe5129\langnp2057\insrsid14168825\charrsid15300476 ing tax code declaration, or gives }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
any false information, or misleads or }{\fs24\lang2057\langfe5129\langnp2057\insrsid14168825\charrsid15300476 attempts }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 to mislead the Treasurer or any other}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2194124\charrsid15300476 officer, }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
or any employer or other person, in}{\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476  relation }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
to any matter or thing affecting a tax deduction or a reduced deduction; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10427435 {\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10427435 {\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 (d) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Delivers or maintains or attempts to deliver or maintain, in contravention of this Part of this }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239342\charrsid15300476 Act, }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
a tax code declaration or a tax code certificate in respect of more than one employment,}{\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476  or otherwise }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
obtains or attempts to obtain, in contravention }{\fs24\lang2057\langfe5129\langnp2057\insrsid13239342\charrsid15300476 of }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 this Part of this Act, the benefit of a reduced de}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 duction in respect of more than}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  one employment;}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476  or}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10427435 {\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 (e) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Alters any tax code certificate or special tax code certificate issued by the Treasurer, or fal}{\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 sely}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 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 contravention of this }{
\fs24\lang2057\langfe5129\langnp2057\insrsid8650918\charrsid15300476 Ac}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t, causes or attempts to cause any employer or other person to refrain fr}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 om}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  making a tax deduction, or to make a reduced deduction, by }{
\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 production of any document ot}{\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 her}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  than a tax code certificate or a special tax code certificate issued to him by the Treasurer and for the ti}{\fs24\lang2057\langfe5129\langnp2057\insrsid8650918\charrsid15300476 m}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e being in force; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10427435 {\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 (f) A}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
lters any tax deduction certificate, or falsely pretends to be the employ}{\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 ee}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 named in any such certificate, or, in }{\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 contravention of }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 this Act, obtains or atte}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8650918\charrsid15300476 mpts to obtain for his own advan}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid8650918\charrsid15300476 age or}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  benefit credit with respect to, or a payment of, whole or}{\fs24\lang2057\langfe5129\langnp2057\insrsid8650918\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 any part of the amount of a tax }{\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 deduction}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 made from a source deduction payment received by another }{\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 person}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 .
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par (2)}{\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476  Every person who commits a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n offence against t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10427435\charrsid15300476 his}{\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476  section sha}{\fs24\lang2057\langfe5129\langnp2057\insrsid13787772\charrsid15300476 
ll be liable to imprisonment for}{\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476  a term not }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 exceeding 12 months or to a fine not exceeding $5}{
\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 00 or to}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  both.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) For the purposes of this section a tax deduc}{\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 tion}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  shall be de}{\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 emed to have been made if and when payment is }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 made of the net amount of any source deduction pa}{\fs24\lang2057\langfe5129\langnp2057\insrsid12939683\charrsid15300476 yment,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  and the amount of the tax deduction shall be deem}{\fs24\lang2057\langfe5129\langnp2057\insrsid12939683\charrsid15300476 ed}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid12939683\charrsid15300476 to }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
have been applied for a purpose other than the pa}{\fs24\lang2057\langfe5129\langnp2057\insrsid12939683\charrsid15300476 yment}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  thereof if the amount of the tax deduction is not }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12939683\charrsid15300476 duly }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 paid to the Treasurer:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 
\par Provided that 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 }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14489204 {\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 [Added 9/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 113Q. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 Application of other provisions to this Part}{
\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 - Subject to this Part of the Act, the other Parts of this Act shall apply with respect to every amount that any employer, employee or other person is l}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14489204\charrsid15300476 iable to account for or pay }{\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 to the Treasurer under this Part of this Act as if the amount were income tax.
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12546651 {\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 [Added 9/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid265043 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 113R. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 Withholding payments}{
\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 - Every taxpayer who receives payment for services rendered as a self employed contractor to the Government of Niue shall have ten percent of the total account to be paid to the contract}
{\fs24\lang2057\langfe5129\langnp2057\insrsid5658925\charrsid15300476 or}{\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476  withheld from and }{\fs24\lang2057\langfe5129\langnp2057\insrsid5658925\charrsid15300476 
paid to the Treasurer as a withholding }{\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 payment contributed towards the tax payable by the contractor in respect of his income in that income year.
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5658925 {\fs24\lang2057\langfe5129\langnp2057\insrsid265043\charrsid15300476 [Added 9/83/1984]
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid265043 {\fs24\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10451126 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 PART VII }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  PAYMENT AND RECOVERY OF TAX
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10451126 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476 114.}{\fs24\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476 Due date for payment of tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) Income tax shall, except were express}{\fs24\lang2057\langfe5129\langnp2057\insrsid2359850 l}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y m}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2359850 ade payabl}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e in any other manner by any provisions of this}{\fs24\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476 
 Ordinance, be due and payable i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 mmediately 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 said notice.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) In any case where a notice of assessment in respect of any year has not been issued, and the delay is, in the opinion of the Treasurer, due to any neglect, defaul
t or omission of the taxpayer, then the Treasurer when issuing }{\fs24\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476 such}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 notice of assessment, may fix a date which may be before the date of issue of such}{\fs24\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476  assessment, which shall be consi}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 dered to be the date on}{\fs24\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476  which the tax payable under tha}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t assessment became due and payable.
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 115}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Pa}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 me}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476 n}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t of tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Payment of taxes and other moneys payable under t}{\fs24\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476 h}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 is }{\fs24\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476 Ordinance}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  shall be effected }{
\fs24\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t the Niue Island Treasury.
\par 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476 115A. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476 Payment}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8539679 s}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476  of tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10451126\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 (1) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 There shall 
be payable by taxpayers who are in receipt of a sufficient level of remuneration by way of salary or wages to render the}{\fs24\lang2057\langfe5129\langnp2057\insrsid8539679 m liable for income tax, such sum }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 as the Treasurer by notice in writing in form No.1 set out in the Third}{\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476  Schedule to }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 this Act may direct, a regular }{\fs24\lang2057\langfe5129\langnp2057\insrsid8539679 sum by way of }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
deduction from salary or wage, }{\fs24\lang2057\langfe5129\langnp2057\insrsid8539679 at such }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 time or at such intervals as the notice specifies, not exceeding twenty per cent }{
\fs24\lang2057\langfe5129\langnp2057\insrsid8539679 of }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the gross salary or wage, for the purpose o}{\fs24\lang2057\langfe5129\langnp2057\insrsid8539679 f}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  providing f}{\fs24\lang2057\langfe5129\langnp2057\insrsid8539679 or payment of tax assessed in each}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  tax year.

\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 
\par (2) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 The Treasurer may by notice in writing, in t}{\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 he}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  form}{\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476  N}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9777068  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 2 set out in the Third Schedule to this Act require any person to deduct from a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 ny}{\fs24\lang2057\langfe5129\langnp2057\insrsid9777068  account}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  payable to a taxpayer by }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 w}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ay of s}{\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 ala}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r}{\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 y or }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 wage such su}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9777068 m}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  as may be specified in the notice, and to }{\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 p}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ay every sum so deducted to the Treasurer for the credit of the taxpayer at such ti}{\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 m}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e or at such intervals as may be specified in the notice.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 
\par (3) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 This section shall bind the Crown.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 
\par (4) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Such su}{\fs24\lang2057\langfe5129\langnp2057\insrsid9777068 m}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s as are paid to Treasury by employe}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 rs}{\fs24\lang2057\langfe5129\langnp2057\insrsid9777068  in accordance with the pre}{\fs24\lang2057\langfe5129\langnp2057\insrsid9777068\charrsid15300476 ceding}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  sub}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 sectio}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 ns,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  shall be credited to an account in the name }{\fs24\lang2057\langfe5129\langnp2057\insrsid10840384 of }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 each individual taxpayer, and shall be used }{\fs24\lang2057\langfe5129\langnp2057\insrsid10840384 only }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
for the purpose of meetin}{\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 g}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the whole or part of the tax assessed in any year in respect o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  that taxpayer.}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 The individual record of a taxpayer will be available for perusal by tha}{\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  taxpayer on request in person during normal working hours, but may not be removed from Treasury.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 
\par (5) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 The sums so deducted shall be deemed to be}{\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476  deposits within the meaning of }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Section 12(a) Public Revenu}{\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
s Ordinance 1959, but may not b}{\fs24\lang2057\langfe5129\langnp2057\insrsid10840384 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  withdrawn until the tax for the year has been assessed and become due and payable in ter}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 m}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s Section 114 of}{\fs24\lang2057\langfe5129\langnp2057\insrsid4850842\charrsid15300476 
 the Principal Ordinance, and will not earn interest. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 In the event of the }{\fs24\lang2057\langfe5129\langnp2057\insrsid10840384 amount }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 to the credit of a taxpayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s account exceeding the am
ount of tax assessed and payable }{\fs24\lang2057\langfe5129\langnp2057\insrsid14641759\charrsid15300476 in terms of Section 114 of t}{\fs24\lang2057\langfe5129\langnp2057\insrsid10840384 h}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14641759\charrsid15300476 e p}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rin}{\fs24\lang2057\langfe5129\langnp2057\insrsid14641759\charrsid15300476 c}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ipal ordinance, a refund may be due to the taxpa}{\fs24\lang2057\langfe5129\langnp2057\insrsid14641759\charrsid15300476 yer }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 provided a surplus remains after taking into account deposits which have been lodged since the 1st April in any tax year, as these deposit}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14641759\charrsid15300476 s would be in respect of a new }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tax year and therefore not refundable.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 If a balance}{\fs24\lang2057\langfe5129\langnp2057\insrsid14641759\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 re}{\fs24\lang2057\langfe5129\langnp2057\insrsid14641759\charrsid15300476 m}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ains to the credit of a taxpayer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s acco}{\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 unt}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  after a final tax assessment has be}{\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 en paid prior to the taxpayer le}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 avin}{\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 g}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the co}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 untry, such balance would be im}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 mediately refunda}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 b}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 l}{\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 e.
\par 
\par (6) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Every person commits an offence and shall b}{\fs24\lang2057\langfe5129\langnp2057\insrsid10840384 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 liable on conviction to a fine not }{\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 exceeding two hundred dollars who:}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7799192 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Fails to make any deduction required }{\fs24\lang2057\langfe5129\langnp2057\insrsid10840384 by }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
a notice under this section to be ma}{\fs24\lang2057\langfe5129\langnp2057\insrsid10840384 de}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  from any amount payable by him to a taxpayer:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7799192 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b)}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Fails after }{\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 making}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  any such }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 deduction}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  to pay the sum deducted to the Treas}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 urer within the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 time specified in that behalf in the notice.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7799192 {\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid1379898 {\fs24\lang2057\langfe5129\langnp2057\insrsid10840384 [Added 3/31}{\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 /1977; Repealed 12/83/1984]

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid11480110\charrsid11480110 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11480110 116.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11480110  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11480110 If default}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid11480110 ,}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11480110  additional tax to be charged}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11480110  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid11480110 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid11480110  (1) Subject to the provisions of this }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11480110 
section,}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid11480110  }{\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid11480110 if }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11480110 any }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid11480110 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11480110 
ax remains unpaid at the expiration of one month after the due date thereof (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 u
npaid shall be and be deemed to be added thereto by way of additional tax, and shall be payable accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid11480110 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 (2) In any case i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n which an assessment to increased after the due date of tax, and}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476  the Treasurer is }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 satisfied that the taxpayer has not been }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 g}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 uilt}{\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 y of wilful neglect or default in}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  making due and complete returns for the purposes of that tax the Treasurer shall in his notice to the taxpayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid11480110  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of the assessment or amended assessment, or in any subsequent notice, f}{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 ix a new date for the payment of}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the tax, or of the increase, as the case may be, and the date so fixed a hall be deemed to be the due date of that tax or increase for the purposes of the last preceding subsection.

\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) Where the taxpayer i}{\fs24\lang2057\langfe5129\langnp2057\insrsid11480110 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 resident beyond Niue and has no agent in Niue the Treasurer shall, before charging the additional tax as aforesaid, grant such further time, not}{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 exceeding six months after the due date of the tax, as he }{\fs24\lang2057\langfe5129\langnp2057\insrsid11480110 m}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ay deem necessary.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (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 pursuant to the foregoing provisions}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476  i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n that behalf o}{\fs24\lang2057\langfe5129\langnp2057\insrsid2316067 f this section, the Treasurer, i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 f having regard to the circumstances of the case he thi}{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 nks it equitable so to do, may}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2316067 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
subject to the provisions of this section, grant relief to the taxpayer }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7799192 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) By the remission of the whole or part of such additional tax; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid7799192\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14236102 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) Where such additional tax has been paid in whole or in part, by the refund to}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476  the tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 payer of the whole or any part of such tax that has been paid, with or without the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 remission of any part of s}{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 
uch additional tax that has not }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 been paid.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (5) No amount of tax in excess of one hundred pounds shall be remitted or refunded in any year under this section except with the approval of the Resident Commissioner.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 117}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Mode of reco}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 very}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of un}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 pai}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 d tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  All unpaid tax shall}{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 be recover}{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 able by th}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 T}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rea}{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 u}{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 rer on behalf of the Administra}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
tion by suit in his official name as a debt in the High Court.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 118.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Deduction of income tax from}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2316067 pay}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 me}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2316067 n}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t due to}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 defaulters}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 (1) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 W}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ere any taxpayer }{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 h}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 s made}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 default in the payment of any income tax payable by him for any ye
ar of assessment, the Treasurer may from time to time by notice in writing require any person to deduct from any amount payable or to become payable by that person to the taxpayer such sum a}{\fs24\lang2057\langfe5129\langnp2057\insrsid2316067 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  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.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) This section shall bind the Crown.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (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}
{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
twentieth per week of the tax due and payable by the taxpayer at the date of the notice, or at the rate of twenty per cent of the wages or salary, whichever rate is the less.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (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 (hereinafter }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 refereed }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 to as the debtor), and shall be so revoked at the request of}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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 then current year of assessment.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (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 the taxpayer by the Treasurer.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (6) Whenever pursuant to a notice under this section any deduction is made from any amount payable to any taxpayer the taxpayer shall be entitled to receive from the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 debtor a statement in writing of the fact of the deduction and of the purpose for which it was made.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(7) The sum deducted from any amount pursuant to a notice under this section shall be deemed to be held in trust for the Crown, and, without prejudice to any other remedies against the debtor or any othe}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 r person, shall be recoverable i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n the same manner in all respects as if it were income tax payable by the debtor.

\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (8) Every person commits an offence and shall be liable on conviction to a fine not e}{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 
xceeding one hundred pounds who-
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14236102 {\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
a) Fails to make any deduction required by a}{\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 notice under this section to be made from any amoun}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 t payable by him to a taxpayer:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14236102 {\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14236102 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(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\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid5314509 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 119}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 Procedure in High}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  C}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 o}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 urt where defendant absent}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476  f}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rom }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14236102\charrsid15300476 N}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 iue }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 In}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  any action }{\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n the }{\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 H}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 igh }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 C}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 our}{\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or the recovery o}{\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 f tax, i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 f the defendant }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5314509 is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  absent from Niue or cannot after reasonable }{\fs24\lang2057\langfe5129\langnp2057\insrsid5314509 in}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
quiry be found, service of the summons may with the leave of a Judge be affected by posting a duplicate or sealed copy thereof to a letter addressed to the defendant at his present or last known place of }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 abode}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or business, whether }{\fs24\lang2057\langfe5129\langnp2057\insrsid5314509 in}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Niue or elsewhere.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 120.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Particulars of claim or demand}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  In an action }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 in any }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Court or the recovery o}{\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 f}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  tax }{\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 ha}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ll be sufficient }{\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 f the particulars of cl}{\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 aim or demand state the amount s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ought to be recovered and the date on which same became payable, and such further particular
s (if any) as the Treasurer thinks necessary in order fully to inform the defendant of the nature of the claim.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 121}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Treasurer and}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476  Collector of Inland Revenue may}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 a}
{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 ppear in }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 legal proceedings b}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 y}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  officer o}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 f}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 P}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ublic Service}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  In all proceedings}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 in th}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e High}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 C}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 our}{\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 on objection}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o an assessment of tax, and in any action in the High Court for}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the recovery of tax, the Treasurer and Collector of Inland Revenue may,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5640065\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 if either thinks fit, appear by some officer in the Niue Island Public Service, and the autho
rity 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid15754303 
so stated and of his authority i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n that behalf.
\par 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 122.}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Costs a}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 gai}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nst Treasurer}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  In all proceedings in any Court }{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 f}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or t}{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e recovery o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  tax, costs may be awarded to or against the Treasurer in the same manner as in other cases.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 123}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 Proceeding}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 s not affected b}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  vacan}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5714174 cy}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 change in office of Treasurer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 N}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o act}{\fs24\lang2057\langfe5129\langnp2057\insrsid5714174 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 on instituted by the Treasurer }{\fs24\lang2057\langfe5129\langnp2057\insrsid5714174 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5714174 th}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
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 offic}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 e, and every such action or pro}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ceeding shall be continued in the ordinary course as if the Treasurer and his successors in office were a corporation sole.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 124.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Crown Proceedings Act not affected }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Nothing in this Ordinance shall }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 b}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e so }{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 construed}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  as }{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
o 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 of Niue by that Act and by this Ordinance shall co}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 exist, and may be exercised independently of one another, and tax may be recovered accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11553836 125.}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid11553836  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid11553836 Recovery }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11553836 of tax}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid11553836  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid11553836 pai}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11553836 d b}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid11553836 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11553836  one}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid11553836  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid11553836 pe}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11553836 rson on behalf of another}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11553836  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid11553836 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11553836  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid11553836 E}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11553836 very person w}{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid11553836 h}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11553836 o }{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid11553836 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11553836 n pursuance t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid11553836 o th}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11553836 is Ordinance pays any tax for or on behalf of any other person shall be entitled to recover the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid11553836  same from that other person a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid11553836 
s 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 m
oneys secured by the mortgagee and shall bear interest at the same rate accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 126}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Pa}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 me}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 n}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t of income tax b}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 y persons leaving Niue}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160\charrsid9333160 
 }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1)}{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476  Upon the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  app}{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 l}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ica}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 tion of any person about to leave Niue,}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
if the Treasurer is satisfied }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3619926 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid5059494 (a) That that person is not liable to pay any income tax; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid5059494 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3619926 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid5059494 (b) That all income tax payable by that person has been paid; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid5059494 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3619926 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid5059494 (c) That satisfactory arrangements have been or will be made for the payment of all income tax that }
{\fs24\lang2057\langfe5129\langnp2057\insrsid5059494 is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid5059494  or may become payable by that person, }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid5059494 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid5059494 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3619926 {\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the Treasurer shall issue a certificate to the effect that that person is not under any }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 liability for income tax requir}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ing to be discharged before he leaves Niue.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) Every certificate under this section shall remain in force for such period or until such date as may be specified in that behalf in the certificate.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (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}{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 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 of the ship or aircraft from Niue is presented to the owner or charterer, or to his representative or employee.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) On th
e 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 for any destination beyond Niue, the owner or charterer of the ship or aircraft or the representative or employee of the o
wner or charterer at that port or place shall deliver or forward by post to the Treasurer all certificates}{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476  so presented by persons travel}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ling by the ship or aircraft, together with a list showing the names and last known addre}{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 
ss in Niue of every person who s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
o travelled (not including, unless the Treasurer in any case otherwise requires, any member of the crew of or staff of the ship or aircraft not signing on or being engaged as a member of the crew at that port or place).
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (5) If any person travels from Niue by any ship or aircraft pursuant to a ticket or other authority issued at any port or place or signs on or }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5059494 is }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 engaged as a member of the}{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 crew in contravention of this section, the owner or charterer and the representative or employee (if any) of the owne
r or charterer at that port or place shall be personally liable jointly and severally to pay the amount of income tax (}{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 f any) that }{\fs24\lang2057\langfe5129\langnp2057\insrsid5059494 is }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
or may become due and payable by that person in respect of income derived in the income year in which he leaves Niue or }{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n any earlier year.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (6) Every person who acts in contravention of or fails to comply with the provisions of this section or who makes a false }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 declaration or furnishes false i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nformation for the purpose of obtaining a certificate or who having ob}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 tained a certificate transfers i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t to any other person, commits an offence against this Ordinance.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5059494 [}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 With respect to income tax clearances granted prior to 2 March 1964, see proviso to section 2 of the Incom}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5059494 e Tax Amendment Ordinance 1964.]}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3619926 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 PART VIII }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9333160 -}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  PENALTIES
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3619926 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3619926\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 127}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Penalty for failure to furnish returns}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14960130 ,}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  etc.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) Every}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5783126\charrsid15300476 person wh}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5783126\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5783126 {\fs24\lang2057\langfe5129\langnp2057\insrsid5783126\charrsid15300476 (a) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Refu}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5783126\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid5783126\charrsid15300476 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or fails to furnish any return or information as and when required by this}{\fs24\lang2057\langfe5129\langnp2057\insrsid5783126\charrsid15300476  
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Ordinance, or by the Treasurer; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14960130 {\fs24\lang2057\langfe5129\langnp2057\insrsid5783126\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5783126 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) Wilfully or negligently makes any false return, or gives any false information}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5783126\charrsid15300476 , or misleads or attempts to mis}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
lead the Treasurer, in relation to any matter or thing affecting his own or any other persons liability to taxation; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid5783126\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5783126 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (c) Refuses or fails without lawful justification to duly attend and give eviden
ce when required by the Treasurer, or to truly and}{\fs24\lang2057\langfe5129\langnp2057\insrsid5783126\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 fully answer any question put to him or to produce any bo}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5783126\charrsid15300476 ok or paper required of him; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5783126 {\fs24\lang2057\langfe5129\langnp2057\insrsid5783126\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5783126 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(d) Obstructs any officer acting in the discharge of his duties or in the exercise of his powers under this Ordinance; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid5783126\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5783126 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid5783126\charrsid15300476 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ) }{\fs24\lang2057\langfe5129\langnp2057\insrsid14960130 C}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ommits any other breach of this Ordinance for which no other penalty is expressly provided; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid5783126\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6902178 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (f) Aids, abets, or incites any other person}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 to commit any offence against this Ordinance }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 commits an offence against this Ordinance and is liable to a fine not exceeding one hundred pounds.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14960130 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 2) In any proceedings against a person for refusing or failin
g to furnish any return or information as and when required by the Ordinance, or by the Treasurer, a certificate in writing signed by the Treasurer certifying that the return or information so required has not been received from that person at the place w
here or by the person to whom the return or information should have been furnished, shall, in the absence or proof to the contrary, }{\fs24\lang2057\langfe5129\langnp2057\insrsid14960130 b}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e sufficient evidence that the defendant has refused or failed to furnish the return or information.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 128.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Fines recoverable}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 All fines under this Ordinance shall be recoverable}{\fs24\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 by way of }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476 p}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
rosecution in the High 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 an
y warrant of authority under this section shall be judicially noted.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid14960130 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 129.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Information ma}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  be laid within ten }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476 y}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ears}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476  Notwith}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 standing anything in any of }{\fs24\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476 oth}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 er }{\fs24\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476 O}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
rdinance to the contrary any information in respect of any time within ten years after the termination of the year in which the offence was committed.
\par }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 130.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Penal tax in case of evasion}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 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 Ordinance with intent to evade, the assessment or payment of any sum which is or may become charg
e
able 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 (hereinafter called penal tax) not exceeding an amount equal to the amount of the de
ficient tax.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 131.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Nature of penal tax }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 Subject to the provisions of this Part of this Ordinance, 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 132}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Assessment of}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476 pe}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nal tax}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  The penal tax shall be }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476 assessed by the Treasurer in the same manner, so far as may be, as the deficient tax, but separately therefrom.
\par 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 13}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476 3}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 .}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Objections to penal tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) Any such assessment of penal tax }{\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 
shall be subject in the same manner }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 as any other assessment of tax, to objection on the ground that the person so assessed is not chargeable with penal tax, or}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476  on the ground that the amount s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o assessed is excessive.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6902178\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) All the provi}{\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 sions of this Ordinance as to ob}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 jec}{\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 tions sh}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 all apply to an objectio}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 n to an assessment of penal tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid14960130 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  save that the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476  burden of proving the offence in respec}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 t of which penal tax is c}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 hargeable shall lie upon the Treasu}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r}{\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 1}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 3}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 4.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Recover}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 y}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  o}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 f}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  penal tax}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 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 }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 135.}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Recovery of}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 pe}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nal}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tax from executors or}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 administrators}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid14960130 (1) }{\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 P}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 enal tax s}{\fs24\lang2057\langfe5129\langnp2057\insrsid14960130 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14960130 ll}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 be assessable against an}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14960130 d}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  recoverable from the executors or administrators of a deceased taxpayer, but, if so assessed, the amount}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 thereof shall be recoverable only as a debt incurred by the deceased in his lifetime.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) No penal tax shall be recoverable from any person other than the taxpayer himself, or his executors or administrators.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 136}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Amendment of assessment of penal tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 An assessment of penal tax may }{\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 b}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e amended }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 rom time to time in the same manner}{\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 
 as any other assessment.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 137. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 Limitation of time for assessment of penal tax}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9534401 
 }{\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 - No assessment of penal tax shall be made and increased at any time after the expiration of ten years after the year of assessment of the deficient tax.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9972627\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 138.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Recover of}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 pe}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nal}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tax not affected b}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 y}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  conviction}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 f}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  tax}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 pay}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 er}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 T}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 he assessment or recovery o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  penal tax }{\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n respec}{\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  any offence shall not be in any manner barred or affected by the fact that the taxpayer has been convicted}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 under this Ordinance of the same or any other offe
nce; but no person who has paid the penal tax assessed against him for any offence shall be thereafter convicted of the same offence.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5985131 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 PART IX }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  GENERAL
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid13318200 139.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid13318200  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid13318200 Treasurer to have}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid13318200  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid13318200 powe}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid13318200 r to ins}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid13318200 pect }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid13318200 books and}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid13318200  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid13318200 documents}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid13318200  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid13318200 - }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid13318200 N}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid13318200 otw}{\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid13318200 ithstand}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid13318200 ing anything to the contrary }{\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid13318200 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid13318200 n any o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid13318200 ther Ordinance,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid13318200 
 the Treasurer or any officer of the Administration 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}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 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,}{\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 make extracts from or copies of any such books or documents.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) The Treasurer or any officer of the Administration authorised by him }{\fs24\lang2057\langfe5129\langnp2057\insrsid13318200 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n that behalf, may for the purposes of any investigation under this section require the owner or manager of any property or business, to give him all reasonable assistance }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13318200 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n the investigation and to answer all proper questions relat
ing to any such investigation either orally, or, if the Treasurer or officer so requires, in 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 140}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Information to be furnished on re}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 q}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 uest of Treasurer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid13318200  (1) Every person (i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncluding any o}{\fs24\lang2057\langfe5129\langnp2057\insrsid13318200 ffice}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r employed }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13318200 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n or in connection with any department of the Administration or by any pu
blic authority, and any other public officer) shall, if required by the Treasurer or by any officer of the Administration authorised by him in that behalf furnish }{\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n 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 Ordinance or any other Ordinance administered by the Treasurer, and which may be in the knowledge, possession, or control of that person.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5985131\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476  W}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ithout li
miting the foregoing provisions of this section, it is hereby declared that the information in writing which may be required under this section shall}{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476  i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nclude lists of shareholders of companies, with the amount of capital contributed by and dividends paid to each shareholder, copies of balance sheets and}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of profit and loss accounts and other accounts and statements of assets and liabilities of any person.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) The Treasurer or any officer of the Administration authorised by him}{\fs24\lang2057\langfe5129\langnp2057\insrsid13318200  i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n that behal}{\fs24\lang2057\langfe5129\langnp2057\insrsid13318200 f may require that any written i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
nformation or particulars furnished under this}{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 section shall be verified by statutory declaration or otherwise.

\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 141.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13318200 Inquiry before a Judg}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 e or Commissioner of the}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 High Court
}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13318200 
(1) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 I}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n any case in which the Treasurer deems it necessary to hol
d 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 authorised}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  to collect or any other information required for the purposes of the administrat}{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 ion or enforcement of this Ordi}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nance or any other Ordinance administered by the Treasurer, he may apply }{\fs24\lang2057\langfe5129\langnp2057\insrsid13318200 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n writing to a Judge or Commissioner of the High Court to hold }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 an }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13318200 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 nquiry under this section.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par (2) Fo}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r the purposes of any such }{\fs24\lang2057\langfe5129\langnp2057\insrsid13318200 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
nquiry 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid13318200 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nquiry, all persons whom the Treasurer or any other person interested requires to be so called and examined.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) The Judge or Commissioner of the High Court shall have all such jurisdiction an}{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
d authority touching the summon}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ing and examination of any such}{\fs24\lang2057\langfe5129\langnp2057\insrsid13318200  person as he would have i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n respect of a witness in a civil action within his ordinary jurisdict
ion and the person so summoned and examined shall, subject to this Ordinance, have all such rights and be subject to all such liabilities as he would have and be subject to if he were such a witness as aforesaid.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) The Treasurer and }{\fs24\lang2057\langfe5129\langnp2057\insrsid4343218 every person who is interested i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
n the subject matter of the inquiry may be represented by a barrister or solicitor, or, with the leave of the Court, by}{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 any other person, who may examine, cross}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
examine, and re}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid4343218 examine, i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n accordance w}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4343218 ith the ordinary practice, an }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 person so summoned:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Provided that every person so summoned may be cross}{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 examined by the Treasurer or by the Treasurer}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
s barrister or solicitor.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (5) Every examination under this section shall take place in chambers.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (6) The statement of every person so examined shall be taken down}{\fs24\lang2057\langfe5129\langnp2057\insrsid4343218  in writing, and signed by him i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 7}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
) 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (8) No statement made by any such person in an}{\fs24\lang2057\langfe5129\langnp2057\insrsid4343218 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 w}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4343218 er to}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  any question put to him shall }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 in criminal pr
oceedings be admissible}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  in evidence against him, except upon a charge of perjury against him in respect of his testimony upon that examination.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (9) A person summoned under this section may receive such sum on account}{\fs24\lang2057\langfe5129\langnp2057\insrsid7368895  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of travelling expenses and loss of time as the Judge or Commissioner of the High Court thinks reasonable and orders accordingly.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 142.}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 In}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 quiry by }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Treasurer}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) The Treasurer may, for the purpose}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 of ob}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 taining any information with respect to the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 lia}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 bil}{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ty 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 Ordinance administered by the Treasurer, by notice }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7368895 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n writing, require any person to attend and give evidence befor}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 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 c}{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 ontrol of that person which con}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tain or which the Treasurer or the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 uthor}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 sed officer considers likely to contain any such information.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) The Treasurer may require any such evidence to be given on oath and either orally or in writing.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) If any person required to give evidence 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 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 uthorised officer any such docu}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ments as aforesaid, that person shall be liable on conviction to a fine not exceeding one hundred pounds.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) If any person wilfully gives false evidence at any inquiry under this section he shall be }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 g}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 uilty or perjury within the meaning of the [Niue Act 1969].
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7368895 [}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
The Niue Act 1966, being the corresponding enactment in force at the date of this reprint, has been substituted for the Cook Islands Act 1915.]
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 143}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Offences}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 Every person commits an offence against any}{\fs24\lang2057\langfe5129\langnp2057\insrsid7368895  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
one of the four sections of this Ordinance immediately preceding this section who-
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1659434 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 a) A}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 cts in contravention of, or, without lawful justification or excuse, fails to comply in any respect with any provision of those}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 sections or any requirement imposed thereunder:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1659434 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(b) Wilfully deceives or attempts to deceive the Treasurer or any officer of the department in the exercise of any powers or function}{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 under those sections:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1659434 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (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}{\fs24\lang2057\langfe5129\langnp2057\insrsid7368895  for the purposes of those sections.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid1659434 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7368895 (2) Every person who commits an offence against any one of these four sections for which no other penalty is prescribed shall be liable on conviction to a fine not exceeding fifty pounds.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7368895\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 144}{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 Keeping }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 of business records}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) Subject to subsection two of t}{\fs24\lang2057\langfe5129\langnp2057\insrsid6297380 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 is sect}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6297380 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
on, 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 ascertained by the Treasurer or any officer authorised by him in that behalf and shall retain all such records }{\fs24\lang2057\langfe5129\langnp2057\insrsid6297380 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o kept, and all records relating to the business in existence at
 the date of the passing of this Ordinance, for a period of at least seven years after the completion of the transactions, acts, or operations to which they relate.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) This section shall not require the retention of any records }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1659434 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) In re}{\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 spect of which
 the Treasurer has notified }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the taxpayer in writing that retention is not required.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1659434 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) Of a company which has been wound up and finally dissolved.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid1659434\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (3) For the pur}{\fs24\lang2057\langfe5129\langnp2057\insrsid9244804 poses of this section the term }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 records}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 includes books of account recording receipts or payments o}{\fs24\lang2057\langfe5129\langnp2057\insrsid9244804 r i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ncome or expenditure or purchases or sales, and also}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 includes}{\fs24\lang2057\langfe5129\langnp2057\insrsid9244804  vouchers, invoices, receipts, a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nd }{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 such other docu}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ments 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 }{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (4) Every person who }{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 fails to comply with this section}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  commits an offence against this Ordinance.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 145}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Em}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 ployers }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 to make}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 re}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 turns as to em}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 p}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 l}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 oy}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ees}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Every person }{
\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 shall from time to time}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 , as requ}{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 re}{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 d}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 b}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y the Treasurer, make a return of all persons employed}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476  by him during any year, and of }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 all salaries, wages, allowances an}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 d}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  other emoluments received during that year by each person }{\fs24\lang2057\langfe5129\langnp2057\insrsid9244804 
so }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 employed.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 146.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Return of interest}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9244804 pa}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 id o}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9244804 n }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 de}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9244804 pos}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 its}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Every bank,}{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 local }{
\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r public au}{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 thority }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 or o}{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 the}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r company or person who i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 n}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 the course of business holds money by way of deposit and allows interest thereon shall from time to time, as requir}{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 ed}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  by the Treasurer, make a return of all interest so allowed during the year or other period to which the requisition o}{\fs24\lang2057\langfe5129\langnp2057\insrsid9244804 f}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  the T}{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 reasurer relates, together with}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 the names, addresses, and occupations of the persons to whom such interest has b}{\fs24\lang2057\langfe5129\langnp2057\insrsid9244804 een}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  allowed.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 147}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 Returns as to debentures a}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 nd interest thereon}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Ever}{\fs24\lang2057\langfe5129\langnp2057\insrsid9244804 y}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  company or }{
\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 l}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 oca}{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 l}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  or public authority }{\fs24\lang2057\langfe5129\langnp2057\insrsid9244804 sh}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9244804 ll}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 from}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ti}{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 me to time }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 as required by the Treasurer }{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 make a return giving such parti}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 culars as the Treasurer requires relative to debentures issued by that company or local or public authority, the holders thereof, and the interest paid or payable thereon.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 148.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Excess tax ma}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  be re}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 pa}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 id within four }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 ears}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  (1) }{
\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 In any case where the Treasur
er 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 taxp
ayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid9244804  }{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 - 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16743433 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (a) In any case where}{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the assessment of the tax has not been altered, within four years after the}{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476  end}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9244804  of the year in}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  which the assessment was made:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16743433 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) }{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 In}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  any case where the original assessment has been altered (whether once or more than once), within four years after the end of}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the year in which the original assessment was made.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) In any case where an assessment has been altered }{\fs24\lang2057\langfe5129\langnp2057\insrsid9244804 so }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
as to increase the amount of}{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476  tax payable and the Treasurer is}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 satisfied that by reason of that alteration tax has been pa}{\fs24\lang2057\langfe5129\langnp2057\insrsid9244804 id}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  in excess of the amount properly payable, he shall advise th}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  person concerned of the excess payment and shall refund the amount so paid in excess by rea
son of that alteration if written application for the refund is made by or on behalf o}{\fs24\lang2057\langfe5129\langnp2057\insrsid9244804 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 the taxpayer within four years after the end of the year in which the alteration was made, notwit}{\fs24\lang2057\langfe5129\langnp2057\insrsid9244804 hstanding that the application m}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
ay be made after the time all}{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 owed by subsection one of this }{\fs24\lang2057\langfe5129\langnp2057\insrsid9244804 action.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 149}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16743433\charrsid15300476 In cases of serious hardship }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 Treasurer may grant relief to taxpayer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160\charrsid9333160  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 
 (1) In any case where it is shown to the satisfaction of the Treasurer-
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4220984 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
(a) That any taxpayer has suffered such lose or is in such circumstances that the exaction of the full amount of the tax has entailed or would entail serious hardship; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4220984 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (b) That, owing to the death of any person who if he had not died would have been li
able to pay tax, the dependants of that person are}{\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476  i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 uch }{\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 circumstances}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  that the exaction of the full amount of the tax has entailed or would entail }{\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 serious hardship}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9244804 {\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 he may, subject to the provisions of this section}{\fs24\lang2057\langfe5129\langnp2057\insrsid9244804 ,
}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  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;}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 
 }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 and may if the tax as previously assessed or any part thereof has been already paid, refund any tax paid in excess of the amount of the assessme}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 nt as altered pursuant to this section}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 .
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 
\par (2) No amount of tax i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n excess of one hundred pounds shall be remitted or refunded in any one year under this section except with the approval of the Resident Commissioner.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 150}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid9333160 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 A}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 g}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 reements}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 pu}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 r}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 porting to alter incidence of taxation to be void}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160\charrsid9333160  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 Every contract,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  agreement, or }{\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 arrangement}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 made or entered into, whether before or after the coming into operation of this Ordinance, shall be absolutely void in so far as directly or indirectly it has or purports to have the purpose or effect of in any way altering the incidence of income tax, o
r relieving any person from his liability to pay such tax.
\par 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 151.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
Debentures issued free of income tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5402525 - }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (1) Nothing }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5402525 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 n the last preceding section shall be so construed as}{\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 
 to render void any contract, ag}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 reement, or arrangement made or entered into by any company }{\fs24\lang2057\langfe5129\langnp2057\insrsid5402525 (}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 whether before or after the coming into operation of this Ordinance}{\fs24\lang2057\langfe5129\langnp2057\insrsid5402525 )}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  to the effect that the interest on any debentures issued by that company shall be free of income tax; and all such contracts, agreements and arrangements are hereby declared to be v
alid 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 such contract, agreement or arrangement.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 (2) Where any debentures is
sued 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 thereof, and the debenture}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 holders shall be entitled to receive the full amount of interest payable pursuant to the debentures.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 152.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Extension of time}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  Notw}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 ithstanding anything to the con}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
trary elsewhere in this Ordinance where any person within Niue is residing temporarily or permanently on some island other than the Island of Niue, and by reason of a lack of or a delay in air and sea communication between that }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 island and the island of Niue, i}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
s unable to assert his rights or to fulfil his obligations under this Ordinance within the proper time, then the Treasurer shall have power to grant the said taxpayer such further extension or extensions of time as the Treasurer my deem necessary.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 153}{\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 . }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 Airlines liable for taxation}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160\charrsid9333160  }{\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 
- Provision is hereby made for the introduction of a tax at the discretion of and at a rate to be determined by, the Cabinet, to be applied to the gross revenue generated by all airlines on such sectors into and out of Niue as may be determined by Cabinet
 from time to time.
\par [Added 4/4}{\fs24\lang2057\langfe5129\langnp2057\insrsid5402525 1}{\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 /1978]}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4133482 {\fs24\lang2057\langfe5129\langnp2057\insrsid4133482\charrsid15300476 _____
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid4133482\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4220984 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 FIRST SCHEDULE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4220984 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Rates of Income
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid4220984\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4220984 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Part A.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3872670 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid5402525 1}{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid5402525 . }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 Interpretation}{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160\charrsid9333160  }{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
- In this Schedule unless the context otherwise requires the term }{\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 taxable income}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476  means income on which income tax is payable.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 2.}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Com}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 p}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 anies}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  The rate of income tax payable in re}{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 pe}{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 c}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
t of taxable income derived by a company in Niue shall be}{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476  thirty}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  cents for every dollar of taxable income.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 3}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Other taxpayers}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  On all income not included wit}{\fs24\lang2057\langfe5129\langnp2057\insrsid5402525 hin the}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 provisions of clause 2 of this Schedule the rate of }{\fs24\lang2057\langfe5129\langnp2057\insrsid5402525 income }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 tax for every dollar of taxable income shall be the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 effective rate of tax ascertained by calculating t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 ax on}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  that income in acco}{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
rdance with the rates of tax specified}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  in Part B of this Schedule and multiplying the tax }{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 so }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 calculated by the number of}{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476  dollars included in }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 th}{\fs24\lang2057\langfe5129\langnp2057\insrsid5402525 at }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 income}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5402525 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3872670 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 P}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 art}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  B
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
\par }\trowd \irow0\irowband0\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4790\clshdrawnil \cellx4682\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4791\clshdrawnil \cellx9473\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid6309773\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 On so much income as-\cell The rate of tax fo}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5402525 r }{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 every dollar shall be cents\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 \trowd \irow0\irowband0
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4790\clshdrawnil \cellx4682\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4791\clshdrawnil \cellx9473\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid6309773\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5402525\charrsid15300476 \cell \cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5402525\charrsid15300476 \trowd \irow1\irowband1
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4790\clshdrawnil \cellx4682\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4791\clshdrawnil \cellx9473\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid6309773\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 Does not exceed $5,000\cell }\pard 
\qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid3872670\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 10\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 \trowd \irow2\irowband2
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4790\clshdrawnil \cellx4682\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4791\clshdrawnil \cellx9473\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid6309773\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 Exceeds $5,000 but does not exceed $15,000\cell 
}\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid3872670\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 30\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 \trowd \irow3\irowband3
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4790\clshdrawnil \cellx4682\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4791\clshdrawnil \cellx9473\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid6309773\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 Exceeds $15,000 but doe}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5402525 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476  not exceed $35,000\cell }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid3872670\yts15 {
\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 40\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {
\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 \trowd \irow4\irowband4
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4790\clshdrawnil \cellx4682\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4791\clshdrawnil \cellx9473\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid6309773\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 Exceeds $35,000\cell }\pard 
\qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid3872670\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 50\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 \trowd \irow5\irowband5\lastrow 
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4790\clshdrawnil \cellx4682\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4791\clshdrawnil \cellx9473\row }\pard 
\ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 [Amended 3/1}{\fs24\lang2057\langfe5129\langnp2057\insrsid5402525 1}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 8/1987; 10/83/1984]
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2248120 {\fs24\lang2057\langfe5129\langnp2057\insrsid2248120\charrsid15300476 ______
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid2248120\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3872670 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 SECOND SCHEDULE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
\par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3872670 {\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Section 55
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
\par Rates of depreciation referred }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 to in section fifty}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 five}{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476  of this Ordinance:}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3217226 {\fs24\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 1. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 Buildings
\par 
\par }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid3872670\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 Reinforce concrete throughout:

\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid6309773\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
1 per cent of cost price.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {
\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 \trowd \irow0\irowband0
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4790\clshdrawnil \cellx4682\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4791\clshdrawnil \cellx9473\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid6309773\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 Brick, stoned, or concrete walled:}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 \cell 1 \'bd per cent of cost price}{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {
\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 \trowd \irow1\irowband1
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4790\clshdrawnil \cellx4682\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4791\clshdrawnil \cellx9473\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid6309773\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 Wooden-framed:}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 \cell 2 \'bd per cent of cost price}{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {
\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 \trowd \irow2\irowband2
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4790\clshdrawnil \cellx4682\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4791\clshdrawnil \cellx9473\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid6309773\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 Steel-framed:}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 \cell 1 per cent of cost price}{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {
\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 \trowd \irow3\irowband3
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4790\clshdrawnil \cellx4682\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4791\clshdrawnil \cellx9473\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid6309773\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 Other buildings w}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5402525 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid5402525 c}{\fs24\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 
h cannot be classified under any of the preceding headings:}{\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 \cell Such rate as may be fixed by the Treasurer in the particular case.
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 \trowd \irow4\irowband4\lastrow 
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4790\clshdrawnil \cellx4682\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4791\clshdrawnil \cellx9473\row }\pard 
\ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid3872670\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10294242\charrsid15300476 2. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid10294242\charrsid15300476 Assets other than Buildings}{\fs24\lang2057\langfe5129\langnp2057\insrsid3217226\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10294242\charrsid15300476 
\par }\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid6309773\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10294242\charrsid15300476 
Plant, machinery, vehicles, etc. other than those listed hereunder\cell 20 per cent of the diminishing value.\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10294242\charrsid15300476 \trowd \irow0\irowband0
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4790\clshdrawnil \cellx4682\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4791\clshdrawnil \cellx9473\row }\trowd \irow1\irowband1\lastrow 
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4790\clshdrawnil \cellx4682\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth495\clshdrawnil \cellx5177\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4296\clshdrawnil \cellx9473\pard\plain \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid6309773\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {
\fs24\lang2057\langfe5129\langnp2057\insrsid14688259\charrsid15300476 Containers (casks, crates, drums, cans, bottles and other containers.
\par 
\par Dies
\par Fences
\par Libraries in the case of professional men, but not salaried taxpayers
\par Loose tools
\par Moulds
\par Machine tools
\par Patterns
\par Pipelines
\par Printing type
\par Sacks
\par Small articles requiring frequent renewal (crockery, cutlery, linen etc.)\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid11796825\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid14688259 )
\par )
\par )
\par )
\par )
\par )
\par )
\par )
\par )
\par )
\par )
\par )
\par )
\par )
\par )}{\fs24\lang2057\langfe5129\langnp2057\insrsid14688259\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14688259\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid14688259 )}{\fs24\lang2057\langfe5129\langnp2057\insrsid14688259\charrsid15300476 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid14688259 
\par 
\par 
\par 
\par 
\par }\pard \qc \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid14688259\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid14688259\charrsid15300476 Cost of replacement each year.\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid14688259\charrsid15300476 \trowd \irow1\irowband1\lastrow 
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4790\clshdrawnil \cellx4682\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth495\clshdrawnil \cellx5177\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4296\clshdrawnil \cellx9473\row }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid10294242\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 The Treasurer may from time to time specify that the replacement costs of any other items not particular mentioned above may be allowed as a deduction in any year.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10294242\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid162433 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 THIRD SCHEDULE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 Low income rebate:}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 
\par }\trowd \irow0\irowband0\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2518\clshdrawnil \cellx2410\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth7063\clshdrawnil \cellx9473\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid6309773\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 $5,000 or less-
\par \cell rebate }{\fs24\lang2057\langfe5129\langnp2057\insrsid13701767 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 f $5,000 or tax paid\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 \trowd \irow0\irowband0
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2518\clshdrawnil \cellx2410\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth7063\clshdrawnil \cellx9473\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid6309773\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 $5,000 - $15,000-\cell r
ebate of $500 is reduced by 5 cents for each dollar in excess of $5,000 and abates completely at an income of $15,000.
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 \trowd \irow1\irowband1
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2518\clshdrawnil \cellx2410\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth7063\clshdrawnil \cellx9473\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid6309773\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 $15,000 or more-\cell no rebate\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 \trowd \irow2\irowband2\lastrow 
\ts15\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2518\clshdrawnil \cellx2410\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth7063\clshdrawnil \cellx9473\row }\pard 
\ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid13701767 [Added 2/118/1987]}{\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7491814 {\fs24\lang2057\langfe5129\langnp2057\insrsid7491814\charrsid15300476 _____}{\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid7491814\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid162433 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 FOURTH }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 SCHEDULE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid162433 {\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid1651882 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 [The following appears to have been added by Act 31 of 1977 and perhaps Repealed by 12/83/1984]
\par 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 SECTION 115A
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid162433 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 FORM NO}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1651882 .}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476  1
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid162433 {\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid162433 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 FORM OF NOTICE BY TREASURER TO TAX PAYER OF COMPULSORY REGULAR DEPOSITS TOWARDS INCOME TAX
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid162433 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 To\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85
\par of\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85.
\par \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85
\par 
\par Dear Sir/Madam,
\par 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12735076 {\fs24\lang2057\langfe5129\langnp2057\insrsid1651882 In terms of section 115A}{\fs24\lang2057\langfe5129\langnp2057\insrsid12735076\charrsid15300476 
(1) of the Income Tax Ordinance 1961 (as amended by the Income Tax Amendment Act 1977) you are hereby notified that commencing on\'85\'85\'85\'85.........day\'85\'85\'85\'85 month\'85\'85\'85\'85\'85\'85\'85 year you will be required to make dedu
ctions from your fortnightly/weekly pay a sum calculated at the rate of \'85\'85\'85.% of your gross pay for the period, and this sum will be deposited by your employer with the Treasury to the credit of your account.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid12735076\charrsid15300476 
\par }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid12735076\charrsid15300476 NOTE}{\fs24\lang2057\langfe5129\langnp2057\insrsid12735076\charrsid15300476 :
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12735076 {\fs24\lang2057\langfe5129\langnp2057\insrsid12735076\charrsid15300476 Monies deposited into your account in T
reasury 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 assessed and become payable in terms of Section 114 of the principal Ordinance. No interest will be paid on your de
p
osit. Should the amount standing to the credit of your account be insufficient to meet the amount of tax assessed, you will be required to make a lump sum payment on 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 the 1st April in any year, as these deposits are in respect of a new tax year and would not be refundable.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12735076 {\fs24\lang2057\langfe5129\langnp2057\insrsid12735076\charrsid15300476 
\par }\pard \qr \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12735076 {\fs24\lang2057\langfe5129\langnp2057\insrsid12735076\charrsid15300476 Yours faithfully,
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12735076 {\fs24\lang2057\langfe5129\langnp2057\insrsid12735076\charrsid15300476 
\par }\pard \qr \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12735076 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid12735076\charrsid15300476 Treasurer
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6309773 {\fs24\lang2057\langfe5129\langnp2057\insrsid162433\charrsid15300476 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid1651882 SECTION 115A
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2637751 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 FORM NO. 2
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2637751 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2637751 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 
FORM OF 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
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\par To\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85
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\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 You are hereby given notice in }{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 pursuance}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
 of section 11}{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 5A(2)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  of the Income Tax Ordinance 1961 (as amended by the Income Amendment Act 197}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 7}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 )}{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476  t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o }{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 deduct }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 from the fortnightly/weekly p}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 ay of Mr/Mrs/Miss\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85of who is presently employed by you, until further notice, a sum }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 calculated at the rate}{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476  \'85\'85\'85\'85\'85\'85\'85..}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 % of his/her gross salar}{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 y/wages and to pay this sum to }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 the Treasurer, Alofi within}{\fs24\lang2057\langfe5129\langnp2057\insrsid6309773\charrsid15300476  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 \'85\'85\'85\'85
\'85\'85\'85 }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 days of each pay day}{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 .
\par 
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\par }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 NOTE}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 :}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 Under section 115A}{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 6) of the 
Income Tax Ordinance (as amended by 1977) every person }{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 commits}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476  an offence and shall be liable on conviction to}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476  a }{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 fine not exce}{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 e}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 din}{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 g tw}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 o hundred dollars who:}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 -
\par 
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payable by him to a taxpayer,}{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 
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{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 y the sum ded}{\fs24\lang2057\langfe5129\langnp2057\insrsid8339008 ucted to the Treasurer within th}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 
e time specified in that b}{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 eh}{\fs24\lang2057\langfe5129\langnp2057\insrsid1511378\charrsid15300476 alf in the notic}{
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\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2637751 {\fs24\lang2057\langfe5129\langnp2057\insrsid9333160 ----------------------------------}{\fs24\lang2057\langfe5129\langnp2057\insrsid2637751\charrsid15300476 
\par }}