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{\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10963386 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid10963386\charrsid10963386 NIUE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10963386 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid10963386\charrsid10963386 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10963386 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid10963386\charrsid10963386 NIUE ISLAND AID TO REVENUE TAX ORDINANCE 1965
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\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10963386 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid10963386 ANALYSIS
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\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Title
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
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\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid1847877 -}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid1847877\charrsid1847877  }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid1847877 PRELIMINARY
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 1. Short Title and Commencement }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 2. Arrangement of Ordinance
\par 3. Interpretation
\par 4. Application of }{\fs24\lang2057\langfe1033\langnp2057\insrsid5833142 Ordinance to year of assessment}{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 5. Treasurer to administer Ordinance
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid9773731 {\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid1847877 PART II - AID T}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid10963386\charrsid1847877 O}{
\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid1847877  REVENUE TAX
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par 6. Aid to Revenue Tax }{\fs24\lang2057\langfe1033\langnp2057\insrsid5833142 i}{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 mposed
\par 7}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 . Rate of Tax
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 8. W}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ho is liable to pay the tax?
\par 9. In}{\fs24\lang2057\langfe1033\langnp2057\insrsid8789967 come on which the tax is levied}{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 10. Niue Coconut Industry Board exempted
\par 11. Agricultural workers, home weavers, and primary producers exempted
\par 12. Taxpayers under Income Tax Ordinance exempted }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 13. Classes of income exempt from the tax
\par 14. Liability of agents, trustees, administrators and executors
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid9773731 {\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid1847877 PART III -}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid470097\charrsid1847877  }{
\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid1847877 BUSINESS REC}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid10963386\charrsid1847877 ORDS, RETURNS, AND INQUI}{
\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid1847877 RIES
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 15. Keeping of business records }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 16. Annual Returns
\par 17. Other Returns
\par 18. Certain sections of Income Tax Ordinance to apply }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 19. Offences under Part III.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid9773731 {\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid1847877 PART IV - TAX DEDUCTIONS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 20. Application of this Part of this Ordinance }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 21. Employer to make tax deductions
\par 22. Crown bound by section 21 of this Ordinance }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 23. Permanent Records
\par 24. Pay Sheets and returns of payments }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par 25. Recovery of}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  tax not deducted
\par 26. Payment of deducted tax to Treasurer }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 27. Penal Tax
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid2047450 28. Recovery of tax deducted but not paid to Treasurer, and recovery of penal tax
\par 29}{\fs24\lang2057\langfe1033\langnp2057\insrsid1847877 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid2047450  Mode of tax deductions by Government Departments }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386\charrsid2047450 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid2047450 30. Agreements not to make tax deductions to be void}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par 31}{\fs24\lang2057\langfe1033\langnp2057\insrsid1847877 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  Offences under Part IV
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid9773731 {\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid1847877 PART V - ASSESSMENTS AND OBJECTIONS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3220606 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
32. Provisions of sections 33 and 34 of this Ordinance to apply notwithstanding provisions of Income Tax Ordinance
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 33. Tax or income tax to be assessed whichever is higher }{
\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 34. Crediting tax deductions against tax or income tax }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 35. Validity of assessment of tax not affected by}{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
failure to comply with Ordinance
\par 36. Notice of assessment of tax to self-employed person }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 37. Amendments to assessments of tax
\par 38. Excess tax may on re-assessment be repaid within four years
\par 39. Certain sections of Income Tax Ordinance to }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 apply
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 40. Objections to assessment of tax, penal tax, and additional tax
\par 41. Obligation to pay tax not suspended by objection
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid9773731 {\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid1847877 PART VI - MISCELLANEOUS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 42. Treasurer to keep records
\par 43. Certain sections of Income Tax Ordinance to apply }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 44. Offences (General)
\par 45. Offences committed by Companies
\par 46. Aid to Revenue Ordinance 1956, amended }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 47. Repeals and Savings
\par 48. Niue Aid to Elderly People Fund }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 49. Application of fines
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9773731 {\fs24\lang2057\langfe1033\langnp2057\insrsid9773731 ______________________}{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid9773731 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10963386 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid1847877 AID TO REVENUE TAX ORDINANCE 1965}{
\b\fs24\lang2057\langfe1033\langnp2057\insrsid10963386\charrsid1847877 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid1847877 1965, No.25
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 An Ordinance to consolidate the Niue Aid to Revenue Ordinance 1956 and the Niue Aid to Elderly People Ordinance 1958 and to provide for a general Aid to Revenue Tax on the basis of a
 more equitable distribution of the }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid9658266 taxpayers'}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  obligations (16 February 1965).
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 1. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid10963386 Short Title and Commencement}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 - (1) This Ordinance may}{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 be }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 cit}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 e}{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 d}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  as }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
th}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 e }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 Ni}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ue Island }{
\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 Aid t}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 o Revenue Tax Ordinance 1965.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10963386 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (2) Except as provided in section 46 of this Ordinance this Ordinance sha}{\fs24\lang2057\langfe1033\langnp2057\insrsid9071525 ll come into force on the first }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 day of April 1965.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9071525 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 2. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid9071525 Arrangement of Ordinance}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 - This Ordinance is arranged as follows:
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9071525 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3220606 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Part I }{\fs24\lang2057\langfe1033\langnp2057\insrsid9658266 -}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  Preliminary. (Sections 1 to 5.)}{\fs24\lang2057\langfe1033\langnp2057\insrsid9071525 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Part II }{\fs24\lang2057\langfe1033\langnp2057\insrsid9658266 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  Aid to Revenue Tax. (Sections 6 to 14.)}{
\fs24\lang2057\langfe1033\langnp2057\insrsid9071525 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Part III - Business Records, Returns, and Inquiries. (Sections 15 to 19.)}{\fs24\lang2057\langfe1033\langnp2057\insrsid9071525 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9071525 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Part IV - Tax Deductions. (Sections 20 to 31.)
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3220606 {\fs24\lang2057\langfe1033\langnp2057\insrsid9071525 Part V }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
- Assessments and Objections. (Sections 32 to 4.)}{\fs24\lang2057\langfe1033\langnp2057\insrsid9071525 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9071525 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Part VI - Miscellaneous Provisions. (Sections 42 to 49.)
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid9071525 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid16647520 [}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 This section has been revised. References to introductory notes have now been included in the Analysis.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid16647520 ]}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par 
\par 3}{\fs24\lang2057\langfe1033\langnp2057\insrsid8412533 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid8412533 Inter}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid16517423\charrsid8412533 p}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid8412533 retation}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 - (1) In this Ordinance, unless the contex}{\fs24\lang2057\langfe1033\langnp2057\insrsid8412533 t}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8412533 otherwi}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 se requires -
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8412533 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 "Agricultural worker" means any person (not being a person employed in the Niue Publi
c Service) who is employed on any land to assist in the growing, cultivating, or harvesting of fruit, plants, seeds, or any other agricultural or horticultural produce for commercial purposes:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid8412533 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 "Allowances" see "Emoluments":
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid8412533 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 "Company" means any body corporate wherever incorporated:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid8412533 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid8412533 "Emoluments" }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
means and includes salaries, wages, and allowances as specified in paragraph (b) of section 51 ("Items Included in Assessable Income") and in all}{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 provis}{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 i}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 o}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 n}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 s to that paragraph, of the Income Tax Ordinance, but does not include out-of-pocket expenses reimbursed:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid8412533 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
"Employee" means a person who derives emoluments from employment in any capacity except as an agricultural worker and "Employer" }{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 means any person or company who }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 employes an employee:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid8412533 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
"Executive Committee" means the Executive Committee of Niue established by [section 9 of the Niue Act 1966}{\fs24\lang2057\langfe1033\langnp2057\insrsid8412533 ]}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 :
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid8412533 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 "High Court" means the [High Court of Niue]:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid8412533 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 "Income" means the income specified in section 9 of this Ordinance:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid8412533 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 "Income Tax Ordinance" means the Niue Income Tax Ordinance 1961, No.9:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid8412533 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 "Net Income" means the income which rema}{\fs24\lang2057\langfe1033\langnp2057\insrsid8412533 
ins when all deductions allowed}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  in the Income Tax Ordinance 1961, except the "Special Exemptions" provid}{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
ed in Sections 41 to 47 thereof}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 , are made for the purposes of that Ordinance:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
"Notice" means a notice in writing given by causing the same to be delivered to any person or company, or to be left at his usual or last known place of abode or busin}{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 ess in Niue or elsewhere, or to }
{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 be sent by post addressed to such usual or last known place of abode or business, or if there are several such places of business, then to any of them:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
"Person" means a person specified in paragraph (b) of subsection (1) of section 8 of this Ordinance whether any such person derives income as an employee or as a self-employed per}{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
son, and, in the case of a self-}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
employed person, whether any such person derives income as a member of any unincorporated body of persons or jointly with any other person or persons or on his own account:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 "Prescribed" means prescribed from time to time by the Treasurer:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 "Primary Producer" does not include any agricultural worker:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid14029886 "Public Notice" in relation to any act, matter, or thing required to be publicly}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  notified, means the making o}{\fs24\lang2057\langfe1033\langnp2057\insrsid8667715 f}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 the act, matter, or thing generally known in Niue by any practicable or customary means, whether in addition to publication in the [Niue }{\fs24\lang2057\langfe1033\langnp2057\insrsid8667715 I}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 sland Gazette] or not:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 "Resident Commissioner" means the Resident Commissioner of Niue:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 "Salaries" }{\fs24\lang2057\langfe1033\langnp2057\insrsid8019523 s}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ee "Emoluments":
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 "Self-employed person" means a person who derives inco}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 me other than income derived by }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 an employee from his employment:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 "Tax" or }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
"The Tax" means the Aid to Revenue Tax imposed by section 6 of this Ordinance and "to tax" has a corresponding meaning:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 "Taxpayer" means the companies and person specified in section }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8019523 8}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  of this Ordinance:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
"Tax year" means a year commencing on the first day of April and ending on the thirty-first day of March, both of these days being included:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 "Treasurer" means the Treasur
er of Niue and includes any officer of the Niue Public Service who executes the office of Treasurer during any vacancy in that Office or during the absence or incapacity of the holder thereof or who is duly authorised by the holder of that office to perfo
rm on his behalf or in his stead any functions or duties arising in or from the administration of any part of this Ordinance:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 "Wages" see "Emoluments":
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13720364 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 "Year of assessment" means the tax year for which the tax is payable:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (2) Subject to the provisions of subsection (1) of this section, expressions defined in the [Niue Act 1966}{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 ]}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  have the meanings so defined.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 [}{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 Ni}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ue Act, 1966, being the corresponding }{
\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 enactment in force at the date }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 of this reprint, has been substituted for the Cook Islands Amendment Act 1963. The other words}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13720364  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 in square brackets have been substituted to correspond with the terms used in that Act.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 ]}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par 4. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13720364 Application of Ordinance to year of assessment}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  - This Ordinance }{
\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 sh}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 all apply to the year }{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 of }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 asse}{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 s}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 smen}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 t}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  commencing on the first day of April 1965 }{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 and to every subsequent year of }
{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 assessment.
\par 5. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13720364 Treasurer to administer Ordinance}{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
 - The Treasurer shall be charged with the administration of this Ordinance under the general }{\fs24\lang2057\langfe1033\langnp2057\insrsid1656640 direction }{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 and control of the Resident Commissioner.}
{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13720364 {\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid1847877 PART II - AID TO REVENUE TAX
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 6. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13720364 Aid to Revenue Tax imposed}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  -}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1847877  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Subject to th}{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 e provisions of this Ordinance,}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 there shall }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
be levied and paid for the use of the Government of Niue for every year of assessment a tax to be known as Aid to Revenue Tax.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 7. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13720364 Rate of Tax}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  - Subject}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13720364  to the provisions of this Ordinance, th}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 e }{\fs24\lang2057\langfe1033\langnp2057\insrsid11089575 t}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ax shal}{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 l}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 be assessed at the rate of one penny (1d) in every complete three shillings and four pence}{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364  (}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
3 sh. and 4d) or part thereof of the income on which Aid to Revenue tax is payable.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 8. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13720364 Who is liable to }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid13720364\charrsid13720364 p}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13720364 a}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid13720364\charrsid13720364 y}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13720364  the tax}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 ? - (1) Except as other}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 wise provided in t}{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 hi}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 s }{\fs24\lang2057\langfe1033\langnp2057\insrsid13720364 Ordi}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
nance and always subject to the provisions thereof, the tax shall be payable by -
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8204746 {\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 (}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 a}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 )}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  Every Company;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8204746 {\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 (}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 b}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 )}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  Every person who is sixteen years of age or over on the date of the coming into force of this Ordinance, or, }{
\fs24\lang2057\langfe1033\langnp2057\insrsid11089575 i}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 f he attains the}{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 age of sixteen years after that date, on and from the date of his sixteenth birthday.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (2) }{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746\charrsid6438384 Where}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 a person becomes a taxpayer for part of any year of assessment only, as aforesaid, the provisions of this Ordinance shall apply to that part of the year of}{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 assessment with every necessary modification and subject to due apportionment.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 9. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid8204746 Income on which the tax is levied}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 - (1) Except as otherwise prov}{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 i}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 de}{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 d}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 in thi}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 s }{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 
O}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 r}{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 di}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
nance and always subject to the provisions thereof, the tax shall be payable on every class of income derived by the taxpayer during the year of assessment.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (2) If any question arises as to whether any company or any person, by reason of domicile or residence or by reason of the place in or from which income is derived, is}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1847877  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 or is no
t liable to be taxed, that question shall be decided by reference to the corresponding provisions of the Income Tax Ordinance relating to any such question in respect of income tax.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 10. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid8204746 Niue Coconut Industry Board exe}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8204746\charrsid8204746 mp}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid8204746 ted}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  - The Niue Coconut Industry Board }{\fs24\lang2057\langfe1033\langnp2057\insrsid11012091 shall not }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 be }{\fs24\lang2057\langfe1033\langnp2057\insrsid11012091 liable t}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
o taxation under this Ordinance nor subject to any provisions thereof.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 11. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7015843 Agricultural workers}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8204746\charrsid7015843 ,}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7015843  home weavers}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8204746\charrsid7015843 ,}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7015843  and primary }{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8204746\charrsid7015843 producers exempt}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7015843 e}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8204746\charrsid7015843 d}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\lang2057\langfe1033\langnp2057\insrsid1847877 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746  (1)}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 Th}{\fs24\lang2057\langfe1033\langnp2057\insrsid7015843 e }{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 i}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ncome }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 d}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 er}{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 i}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ve}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 d}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746 b}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 y any}
{\fs24\lang2057\langfe1033\langnp2057\insrsid8204746  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 person }{\fs24\lang2057\langfe1033\langnp2057\insrsid7015843 f}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 rom }{\fs24\lang2057\langfe1033\langnp2057\insrsid7015843 hi}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 s emp}{
\fs24\lang2057\langfe1033\langnp2057\insrsid7015843 loym}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ent as an agricultural worker shall not be liable to taxation under this Ordinance and any such person shall not be }{
\fs24\lang2057\langfe1033\langnp2057\insrsid7015843 subject to any provisions there}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 of in respect of that income.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2557522 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (2) The income derived by any person making plaited baskets, trays, tablemats, hats, grass skirts, or any other plaited ware or handiwork, from the sale of same,}{
\fs24\lang2057\langfe1033\langnp2057\insrsid2557522  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 shall not be liable to taxation under this Ordinance and any s}{\fs24\lang2057\langfe1033\langnp2057\insrsid2557522 
uch person shall not be subject}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  to any provisions thereof in respect of that income.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2557522 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (3) The income derived by any primary producer shall be exempt from tax under this Ordinance.
\par 
\par 12}{\fs24\lang2057\langfe1033\langnp2057\insrsid2557522 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid2557522 Tax}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2557522\charrsid2557522 p}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid2557522 a}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2557522\charrsid2557522 yers }{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid2557522 under Income Tax Ordinance ex}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2557522\charrsid2557522 e}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid2557522 m}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2557522\charrsid2557522 p}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid2557522 t}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2557522\charrsid2557522 e}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid2557522 d}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  - The income }{\fs24\lang2057\langfe1033\langnp2057\insrsid2557522 f}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 or w}{\fs24\lang2057\langfe1033\langnp2057\insrsid2557522 hi}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 c}{\fs24\lang2057\langfe1033\langnp2057\insrsid2557522 h}
{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  pursuan}{\fs24\lang2057\langfe1033\langnp2057\insrsid2557522 t}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid2557522 t}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 o su}{\fs24\lang2057\langfe1033\langnp2057\insrsid2557522 b}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 se}
{\fs24\lang2057\langfe1033\langnp2057\insrsid2557522 cti}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 on }{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 (4) }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 o}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 f}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  section 33 Of this Ordinance the taxpayer is assessed f
or income tax in respect of the same year of assessment shall, on ass}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 essment}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 under the Income Tax Ordinance, be exempt from the tax and cease to be subje}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 ct to }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 a}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 ny provisions of this Ordinance.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 13}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6972759 Classes of income ex}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6972759\charrsid6972759 e}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6972759 m}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6972759\charrsid6972759 p}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6972759 t from the tax}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759  -}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  The following classes o}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 f}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  income s}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 h}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 a}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 ll}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 be exempt }{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 f}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 rom }{\fs24\lang2057\langfe1033\langnp2057\insrsid10622680 the tax -}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6972759 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (a) The income derived from interest on }{\fs24\lang2057\langfe1033\langnp2057\insrsid3103734 P}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ost Office Savings Bank accounts and on any other investment of savings;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6972759 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
(b) The income derived by any person from pensions, allowances, or any other benefit under the War Pensions Act 1954;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6972759 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (c) The income derived by a woman by way of alimony or maintenance and all other classes of income }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 exempt from taxation by the pro}{\fs24\lang2057\langfe1033\langnp2057\insrsid13311284 visions of section 49 ("}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
Income Wholly Exempt From Taxation") of the Income Tax Ordinance; }{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6972759 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
(d) Donations and bequests received by any church or organisation controlled by any church for the purpose o}{\fs24\lang2057\langfe1033\langnp2057\insrsid668981 f promoting religion or charity.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par 14. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6972759 Liabilit}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6972759\charrsid6972759 y}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6972759  of a}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6972759\charrsid6972759 ge}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6972759 nts}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6972759\charrsid6972759 ,}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6972759  trustees}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6972759\charrsid6972759 ,}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6972759  administrators an}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6972759\charrsid6972759 d exec}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6972759 u}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6972759\charrsid6972759 t}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6972759 ors}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\lang2057\langfe1033\langnp2057\insrsid10622680 -}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  Agents}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 , t}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 rus}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 t}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ees, a}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 d}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 m
}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 inistrat}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ors and}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 exe}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 c}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 u}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 t}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ors s}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 h}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 a}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 ll
}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 h}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
ave the same duties, obligations, end liabilities under this Ordinance in respect of tax }{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 a}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 s they have under the Income Tax}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6972759  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Ordinance in respect of income}{\fs24\lang2057\langfe1033\langnp2057\insrsid10965520  tax.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6972759 {\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid10622680 PART III - BUSINESS RECORDS}{
\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6972759\charrsid10622680 ,}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid10622680  RETURNS}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6972759\charrsid10622680 ,}{
\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid10622680  AND IN}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6972759\charrsid10622680 QUIRIES}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid10622680 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par 15. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6972759 Kee}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6972759\charrsid6972759 p}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6972759 in}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6972759\charrsid6972759 g}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6972759  of business records}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 - Every taxpayer other than an }{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 e}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 mp}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 l}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 oyee s}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 h}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 a}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 
ll}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 k}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 eep }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 b}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 usiness records as provided }{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 i}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 n section 144 of the Income Tax Ordinance and all the provisions of that section in respect of income tax shall apply for the purposes of this Ordinance in respect of the tax}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 16}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6972759 Annual Returns}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  - (1) Every self-employed person with}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 the ex}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 c}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ep}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 
ti}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 on}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 o}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 f
}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 th}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ose specifically exempted by section 11 hereof sh}{
\fs24\lang2057\langfe1033\langnp2057\insrsid9464108 all}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  in the tax ye}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 ar following the year of assessment}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  furnish to the Treasurer a return s}{\fs24\lang2057\langfe1033\langnp2057\insrsid9464108 etting}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  forth }{
\fs24\lang2057\langfe1033\langnp2057\insrsid9464108 a}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  complete statement of income or }{\fs24\lang2057\langfe1033\langnp2057\insrsid9464108 net}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  income together with}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 any other parti}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 c}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ular}{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 s}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 which may prescribed:
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Provided that in computing the total income within the meaning of this section, interest on savings and all other classes of income exempt from the tax by section 13 of this}{
\fs24\lang2057\langfe1033\langnp2057\insrsid10622680  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Ordinance shall be ignored and shall not be required to be included in the annual return}{
\fs24\lang2057\langfe1033\langnp2057\insrsid9718256 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (2) The annual return shall be in the prescribed form and shall be furnished on or before the date or dates prescribed for any tax y}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6972759 ear and of any such date approp}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 riate public notice shall be given.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6509200\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 17. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6972759 Other Returns}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 - In addition to the annual return every person }{\fs24\lang2057\langfe1033\langnp2057\insrsid13457067 and every }{\fs24\lang2057\langfe1033\langnp2057\insrsid134279 c}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
ompany, whether liable to be taxed or not, shall, as and when required by the Treasurer, make in}{\fs24\lang2057\langfe1033\langnp2057\insrsid13457067  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
the prescribed form and within the required time such further or other returns as the Treasurer may require.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid134279\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13834341\charrsid13834341 1}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13834341 8}{\fs24\lang2057\langfe1033\langnp2057\insrsid13457067\charrsid13834341 .}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13834341  }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13834341 Certain sections}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid13457067\charrsid13834341 
 of Income Tax Ordinance to apply}{\fs24\lang2057\langfe1033\langnp2057\insrsid13457067\charrsid13834341  }{\fs24\lang2057\langfe1033\langnp2057\insrsid10622680 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid13457067\charrsid13834341  The fol}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13834341 lowing provisions}{\fs24\lang2057\langfe1033\langnp2057\insrsid287412\charrsid13834341  of the Income Tax Ordinance }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13834341 shall}{\fs24\lang2057\langfe1033\langnp2057\insrsid287412\charrsid13834341  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13834341 apply with all nece}{
\fs24\lang2057\langfe1033\langnp2057\insrsid10622680 ssary modifications, namely -}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13834341 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid287412\charrsid13834341 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid287412 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13834341 Section 139 - Treasurer to have power to inspect books and documents:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13834341 {\fs24\lang2057\langfe1033\langnp2057\insrsid13834341\charrsid13834341 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid287412 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13834341 Section 140 - Information to be furnished:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13834341 {\fs24\lang2057\langfe1033\langnp2057\insrsid13834341\charrsid13834341 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid287412 {\fs24\lang2057\langfe1033\langnp2057\insrsid287412\charrsid13834341 Section 141 }{\fs24\lang2057\langfe1033\langnp2057\insrsid10622680 -}{
\fs24\lang2057\langfe1033\langnp2057\insrsid287412\charrsid13834341  Inquiry before a Judge o}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13834341 r Commissioner of the High Court:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13834341 {\fs24\lang2057\langfe1033\langnp2057\insrsid13834341\charrsid13834341 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid287412 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13834341 Section 142 - Inquiry by Treasurer:}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid287412\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Provided that the foregoing provisions of the }{\fs24\lang2057\langfe1033\langnp2057\insrsid3747346 I}{\fs24\lang2057\langfe1033\langnp2057\insrsid287412 ncome Tax Ordinance shall also 
}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 apply to any books, documents, and other records which employers may be required to keep,}{\fs24\lang2057\langfe1033\langnp2057\insrsid287412  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 and to any information which employers may be required to furnish for the purposes of tax deductions under Part IV of this Ordinance.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 

\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid287412\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 19. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid287412 Offences under Part III}{\fs24\lang2057\langfe1033\langnp2057\insrsid287412\charrsid10622680  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 - Every person and every company commits an o}{\fs24\lang2057\langfe1033\langnp2057\insrsid8216915 ff}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
ence against this Ordinance and shall be liable on conviction to a fine not exceeding one hundred pounds (}{\fs24\lang2057\langfe1033\langnp2057\insrsid287412 \'a3}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 100) who -
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13834341 {\fs24\lang2057\langfe1033\langnp2057\insrsid13834341 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid287412 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (a) Refuses or}{\fs24\lang2057\langfe1033\langnp2057\insrsid13972359  fails to furnish any return or}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  information as and when required by or pursuant to the provisions of this Ordinance; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13834341 {\fs24\lang2057\langfe1033\langnp2057\insrsid13834341 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13972359 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (b
) Wilfully or negligently makes any false return or statement or any material omission in any information or application, or in any other}{\fs24\lang2057\langfe1033\langnp2057\insrsid13972359  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 way misleads or attempts to mislead the Treasurer, in relation to any matter or thing affecting his own or any other person's liability under this Ordinance; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13834341 {\fs24\lang2057\langfe1033\langnp2057\insrsid13834341 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid287412 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
(c) Refuses or fails without lawful justification to attend duly and give evidence at any inquiry by the Treasurer under section 18 of}{\fs24\lang2057\langfe1033\langnp2057\insrsid3747346  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 this Ordinance, or to answer truly and fully any question put to him by the Treasurer or to produce any book, paper, or document required of him under this Part of this Ordinance; or

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13834341 {\fs24\lang2057\langfe1033\langnp2057\insrsid13834341 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid287412 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (d) Being an employee makes a false statement concerning his age to any employer or to the Treasurer.}
{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid287412\charrsid6438384 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7436153 {\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid10622680 PART IV - TAX DEDUCTIONS
\par }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7436153\charrsid7436153 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 20. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7436153 A}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7436153\charrsid7436153 pplica}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7436153 tion of this Part of this Ordinance}{\fs24\lang2057\langfe1033\langnp2057\insrsid7436153 
 - (1) This Part of this O}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 r}{\fs24\lang2057\langfe1033\langnp2057\insrsid7436153 dina}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 nc}{
\fs24\lang2057\langfe1033\langnp2057\insrsid7436153 e shall }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 app}{\fs24\lang2057\langfe1033\langnp2057\insrsid7436153 ly to }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 any emo}{\fs24\lang2057\langfe1033\langnp2057\insrsid7436153 lu}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ments derived by an employee from }{
\fs24\lang2057\langfe1033\langnp2057\insrsid7436153 employment on and after the date}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  of the coming into force of}{\fs24\lang2057\langfe1033\langnp2057\insrsid7436153  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 this Ordinance and paid to such employee after that date, and to any emoluments paid to an employee in any subsequent year of assessment.
\par 
\par (2) For the purposes of this section any amount of emoluments shall be deemed to be paid to the employee whenever such amount is actually paid to or on behalf of the}{\fs24\lang2057\langfe1033\langnp2057\insrsid9197460  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 employee entitled thereto or in any way credited to or applied on account of that employee and "payment" shall have a corresponding meaning.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9197460\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10625255 21. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid10625255\charrsid10625255 Employer}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid10625255  to make tax deductions}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  - For the purpose of enabling}{\fs24\lang2057\langfe1033\langnp2057\insrsid10625255  collection of tax from }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
employees by instalments during the year of assessment, the employer or other person by whom any payment of emoluments is made shall, at the time of making the payment, deduct therefrom the appropriate amount of the tax as provided in this Ordinance.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10625255\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 22. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid10625255 Crown bound b}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid10625255\charrsid10625255 y}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid10625255  Section 21 of this Ordinance}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\lang2057\langfe1033\langnp2057\insrsid5992741 -}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  The}{\fs24\lang2057\langfe1033\langnp2057\insrsid5992741  provision of section 21 (}{\fs24\lang2057\langfe1033\langnp2057\insrsid5114052\charrsid6438384 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid5992741 Employer to make tax deductions}{\fs24\lang2057\langfe1033\langnp2057\insrsid5114052\charrsid6438384 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid5992741 ) of }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 his Ordina}{\fs24\lang2057\langfe1033\langnp2057\insrsid5992741 nce shall }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 bind the Crown.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5992741\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 23. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid16665348 Permanent Records}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 - Every employer shall keep books or other permanen}{\fs24\lang2057\langfe1033\langnp2057\insrsid8414395 t}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 records, as prescribed, and enter therein currently the names and addresses of all employees employed by him from time to time with an indication of the total duration of the employment of each employee and of the amount of emoluments payable to each emp
loyee for stated pay periods.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8414395\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 24. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid8414395 Pa}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8414395\charrsid8414395 y}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid8414395  Sheets and returns of Payments}{\fs24\lang2057\langfe1033\langnp2057\insrsid8414395  - (1) }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
The employer shall keep pay s}{\fs24\lang2057\langfe1033\langnp2057\insrsid8414395 h}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 eet}{\fs24\lang2057\langfe1033\langnp2057\insrsid8414395 s}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8414395 in respect}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  o}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8414395 f}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  a}{\fs24\lang2057\langfe1033\langnp2057\insrsid8414395 ll}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 employees employed by him showing the gross amount paid from time to time to the employee, the amount of the tax deducted therefrom, and the receipt of the employee for the amount received.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8414395\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (2) The entries required under this section shall be made at the time of making each payment and bear date accordingly.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8414395\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (3) The employer shall furnish the Treasurer with returns of payments made by him to the employee under subsection (1) of this section at such intervals as the}{
\fs24\lang2057\langfe1033\langnp2057\insrsid10622680  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
Treasurer may prescribe for all or any class or classes of employers and shall attach copies of all relevant pay sheets to any such return.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8414395\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (4) All pay sheets and returns required by the provisions of this section shall be in the prescribed form and supplies of printed forms shall be sold to the}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8414395  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 employer by the Treasury Department on application at cost price.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8414395\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 25 }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid10375008 Recove}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid10375008\charrsid10375008 ry}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid10375008  of tax not deducted}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  - Where an employer fails }{\fs24\lang2057\langfe1033\langnp2057\insrsid10375008 to make}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  any }{\fs24\lang2057\langfe1033\langnp2057\insrsid10375008 t}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ax }{
\fs24\lang2057\langfe1033\langnp2057\insrsid10375008 d}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 educt}{\fs24\lang2057\langfe1033\langnp2057\insrsid10375008 ion i}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 n accordance with his obligations under this Part of this Ordi
nance, the amount in respect of which default has been made shall constitute a debt payable to the Government by the employer and the employee jointly and severally and may be recovered by the Treasurer wholly from the employer or from the employee or par
tly from the employer and partly from the employee. If any amount so recoverable is recovered from the employer, the employer may recover the amount paid from the employee.
\par 
\par 26. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid10779422 Payment of deducted tax to Treasurer}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  - Every employer who deducts tax from any emo}{
\fs24\lang2057\langfe1033\langnp2057\insrsid10779422 lu}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 men}{\fs24\lang2057\langfe1033\langnp2057\insrsid10779422 t}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
s shall not later than the twentieth day of the month next after the month in which he has made any such tax deduction or at any other time the Treasurer may require, pay to the Treasurer the total amount of the tax deducted.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10779422\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 27. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid1245756 Penal Tax}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  - (1) 
Where an employer fails to make any tax deduc}{\fs24\lang2057\langfe1033\langnp2057\insrsid1245756 ti}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 on }{\fs24\lang2057\langfe1033\langnp2057\insrsid1245756 i}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 n accordance with his obligations under this Part}{\fs24\lang2057\langfe1033\langnp2057\insrsid16277089  of this Ordinance or fails to p}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ay to the Treasurer any tax so deducted, the Treasurer may charge the employer by way of penalty, in addition to any }{\fs24\lang2057\langfe1033\langnp2057\insrsid16277089 p}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 enalty imposed by the High }{\fs24\lang2057\langfe1033\langnp2057\insrsid1245756 Court, with a further amount of }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
tax (hereinafter referred to as penal tax) not exceeding an amount equal to treble the amount in respect of which default has been made.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1245756\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (2) Where the Treasurer charges any employer with penal tax under this section he shall cause notice of the charge to be given to the employer.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11081391\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (3) Any notice so given shall be in the prescribed form and shall state the date on or before which the penal tax shall be paid.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 

\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11081391\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (4) The provisions of subsection (3) of 
section 36 of this Ordinance relating to the contents of the notice of assessment in respect of objections shall apply to the notice under this section.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11081391\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 28. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid11081391 Re}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid11081391\charrsid11081391 c}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid11081391 ove}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid11081391\charrsid11081391 ry}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid11081391  of tax deducted but not }{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid11081391\charrsid11081391 p}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid11081391 aid to Treasurer,}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid11081391\charrsid11081391 
 and recovery of penal tax}{\fs24\lang2057\langfe1033\langnp2057\insrsid11081391  - Where an employer fails to pay to the Treasurer any tax deducted by the employer or }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
where an employer has been charged by the Treasurer with any penal tax, the amount in respect of which default has been made or the amount of the penal tax, as the case m}{\fs24\lang2057\langfe1033\langnp2057\insrsid13259951 ay be, shall constit
ute a debt p}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ayable by the employer to the Government and shall be recoverable by the Treasurer from the employer accordingly.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 

\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11081391\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 29. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13259951 Mode of tax deductions b}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid13259951\charrsid13259951 y}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13259951  Government De}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid13259951\charrsid13259951 part}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13259951 ments}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  - Tax de}{\fs24\lang2057\langfe1033\langnp2057\insrsid9575059 ducti}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ons from emoluments }{
\fs24\lang2057\langfe1033\langnp2057\insrsid9575059 p}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 aid }{\fs24\lang2057\langfe1033\langnp2057\insrsid9575059 by any Government }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Department to any person employed in the Niue Public Service or from any statutor}{\fs24\lang2057\langfe1033\langnp2057\insrsid16277089 y remuneration or allowance so p}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 aid pursuant to any enactment for the time being i}{\fs24\lang2057\langfe1033\langnp2057\insrsid16277089 n}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 force in Niue, shall he made and transferred to the Public Revenues of Niue in manner from time to time determined by the Resident Commissioner.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9575059\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 30. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid11341607 Agre}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid11341607 ements not to Make Tax Deductions to be Void}
{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  - Where a }{\fs24\lang2057\langfe1033\langnp2057\insrsid11341607 t}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ax }{
\fs24\lang2057\langfe1033\langnp2057\insrsid11341607 d}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 e}{\fs24\lang2057\langfe1033\langnp2057\insrsid11341607 duction is }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 require}{\fs24\lang2057\langfe1033\langnp2057\insrsid11341607 d to be made under the provisions of this }{\fs24\lang2057\langfe1033\langnp2057\insrsid16277089 Pa}{
\fs24\lang2057\langfe1033\langnp2057\insrsid11341607 rt}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  of this Ordinance, any agreement not }{\fs24\lang2057\langfe1033\langnp2057\insrsid11341607 to make the t}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ax deduction in accordance with those }{\fs24\lang2057\langfe1033\langnp2057\insrsid16277089 p}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
rovisions shall be void.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11341607\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid4271723 31. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid4271723 Offences under Part IV}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid4271723 
 - Every person and every company comm}{\fs24\lang2057\langfe1033\langnp2057\insrsid6885440\charrsid4271723 its an offence }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid4271723 
against this Ordinance and shall be liable on conviction to a fine not exceeding one hundred Pounds (\'a3}{\fs24\lang2057\langfe1033\langnp2057\insrsid6885440\charrsid4271723 10}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid4271723 0) who -
}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6885440 {\fs24\lang2057\langfe1033\langnp2057\insrsid6885440 (a) }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
Being an employer or other person by whom emoluments are paid to an employee, fails wholly or in part to make a tax deduction therefrom as and when required under this Part of this Ordinance; or}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4197570 {\fs24\lang2057\langfe1033\langnp2057\insrsid6885440\charrsid6438384 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6885440 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (b) Unless the [Niue Act 1966] provides a more severe penalt
y in respect of the same offence, knowingly applies or permits to be applied}{\fs24\lang2057\langfe1033\langnp2057\insrsid6885440  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
any tax deducted from emoluments wholly or in part for any purpose other than the payment of that tax to the Treasurer.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid6885440\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 [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.]}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid804679 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8944757 {\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid10622680 PART V - ASSESSMENTS AND OBJECTIONS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10622680 {\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8944757\charrsid8944757 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 32. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid8944757 Provisions of Section 3}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8944757 3 and 34}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid8944757  of this Ordinance }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8944757 t}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid8944757 o a}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8944757 pply}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid8944757  no}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8944757 t withstanding provisions of Income Tax Ordin}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid8944757 ance}{\fs24\lang2057\langfe1033\langnp2057\insrsid8944757  - The provisions o}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 f sections 3}{\fs24\lang2057\langfe1033\langnp2057\insrsid8944757 3}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  and 3}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8944757 4 of this Ordinan}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 c}{\fs24\lang2057\langfe1033\langnp2057\insrsid8944757 e}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  shall apply notwithstanding anything to the contrary in the }{\fs24\lang2057\langfe1033\langnp2057\insrsid7293763 I}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
ncome Tax Ordinance.}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid8944757 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8944757\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 33. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid10382702 Tax or income tax}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid10382702\charrsid10382702 
 to be assessed whichever is hig}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid10382702 her}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\lang2057\langfe1033\langnp2057\insrsid10622680 -}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\lang2057\langfe1033\langnp2057\insrsid10382702 (1) On receipt of returns made under this Ordinance and under the Income ta
x Ordinance and also from any other information in his possession, the Treasurer shall make assessments as hereinafter provided.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8944757\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (2) The Treasurer shall ascertain whether and to which extent any taxpayer is liable to pay tax under this Ordinance or income tax under the Income Tax Ordinance.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8944757\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (3) If the tax payable under this Ordinance exceeds the amount of income tax assessable under the Income Tax Ordinance, the Treasurer shall assess the taxpayer}{
\fs24\lang2057\langfe1033\langnp2057\insrsid11940857  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 according to the provisions of this Ordinance.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8944757\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (4) If the income tax assessable under the Income Tax Ordinance exceeds the amount of the tax payable under this Ordinance, the Treasurer shall assess the taxpayer}{
\fs24\lang2057\langfe1033\langnp2057\insrsid11940857  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 according to the provisions of the Income Tax Ordinance.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8944757\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 34. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid4733611\charrsid4733611 Credit}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid4733611 in}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid4733611\charrsid4733611 g}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid4733611  tax deductions a}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid4733611\charrsid4733611 gai}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid4733611 nst tax or income tax}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  - The Treasurer }{\fs24\lang2057\langfe1033\langnp2057\insrsid4733611 
shall credit any amount deducted from the emoluments of an employee under Part IV of this Ordinance, against the tax or the income tax, as the case may be, assessed in respect }{\fs24\lang2057\langfe1033\langnp2057\insrsid10622680 
of that employee, as aforesaid.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4733611 
\par 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 35. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13835 Validity of assessment of tax not affected b}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2628394\charrsid13835 y}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13835  failure }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2628394\charrsid13835 to comply with Ordi}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13835 nance}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\lang2057\langfe1033\langnp2057\insrsid10622680 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid13835 
 The validity of an assessment of the tax shall not be affected by reason that the taxpayer makes default in furnishing any return or that any other provisions of this Ordinance have not been complied with.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10617155 36. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid10617155\charrsid10617155 Notice of assessment of tax to self-employed person}{\fs24\lang2057\langfe1033\langnp2057\insrsid10617155  -}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3163769  }{\fs24\lang2057\langfe1033\langnp2057\insrsid10617155 (1) As soon as practicable after an assessment of the tax is made the Treasurer shall cause }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 notice}{\fs24\lang2057\langfe1033\langnp2057\insrsid10617155  of the assessment to be given }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
to self-employed taxpayers.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10617155\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (2) The notice of assessment shall be in the prescribed form and shall state the date on or before which the tax shall be paid; and any additional tax which is}{
\fs24\lang2057\langfe1033\langnp2057\insrsid10617155  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 chargeable against the self-employed taxpayer if the tax is not so paid.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 

\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10617155\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (3) The notice of assessment shall also give the self}{\fs24\lang2057\langfe1033\langnp2057\insrsid10617155 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
employed taxpayer all necessary information in respect of his right to object to the assessment as provided in}{\fs24\lang2057\langfe1033\langnp2057\insrsid10617155  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
section 40 of this Ordinance, and state the time within which an objection may }{\fs24\lang2057\langfe1033\langnp2057\insrsid2453905 be }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 lodged under that section.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10617155\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 37}{\fs24\lang2057\langfe1033\langnp2057\insrsid7210510 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7210510 Amendments of Assessments of Tax}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  - The Treasurer may from }{\fs24\lang2057\langfe1033\langnp2057\insrsid4787503 ti
}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 me }{\fs24\lang2057\langfe1033\langnp2057\insrsid4787503 t}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 o }{\fs24\lang2057\langfe1033\langnp2057\insrsid4787503 
time and}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  a}{\fs24\lang2057\langfe1033\langnp2057\insrsid4787503 t}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  any }{
\fs24\lang2057\langfe1033\langnp2057\insrsid4787503 ti}{\fs24\lang2057\langfe1033\langnp2057\insrsid9243807 me make all such altera}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
tions in or additions to an assessment of the tax as he thinks necessary in order to ensure the correctness thereof notwithstanding that tax already assesse
d may have been paid, and the provisions of sections 35 and 36 of this Ordinance shall, with all necessary modifications, apply to any such amendment.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7210510\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 38. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7210510 Excess tax may on re-assessment be re}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7210510\charrsid7210510 p}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7210510 aid within }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7210510\charrsid7210510 f}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7210510 our ears}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\lang2057\langfe1033\langnp2057\insrsid10622680 -}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  }{\fs24\lang2057\langfe1033\langnp2057\insrsid7210510 The provisions of section 148 of the Income Tax Ordinance (}{\fs24\lang2057\langfe1033\langnp2057\insrsid7210510\charrsid6438384 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid7210510 Excess Tax may be repaid within four years}{\fs24\lang2057\langfe1033\langnp2057\insrsid7210510\charrsid6438384 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7210510 
) shall, with all necessary modifications, apply where an assessment of Aid to Revenue Tax has been amended in favour of the taxpayer.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7210510\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7557354 39. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7557354 Certain sections of I}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7557354 ncome Tax Ordinance to a}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8614376\charrsid7557354 pply}{\fs24\lang2057\langfe1033\langnp2057\insrsid8614376\charrsid7557354  - }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7557354 The following or }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8614376\charrsid7557354 provisions of the Income Tax Ordinance shall}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7557354  apply with all necessary modifications, namely -
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205\charrsid7557354 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8614376 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7557354 Section 115 - Payment of Tax:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205\charrsid7557354 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8614376 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7557354 Section 116 - If default, additional tax to be Charged}{
\fs24\lang2057\langfe1033\langnp2057\insrsid7557354 :}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7557354 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205\charrsid7557354 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8614376 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7557354 Section 117 - Mode of recovery of unpaid tax: }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8614376\charrsid7557354 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205\charrsid7557354 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8614376 {\fs24\lang2057\langfe1033\langnp2057\insrsid8614376\charrsid7557354 Section 118 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7557354 
 Deduction of income tax from payment due to defaulters:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205\charrsid7557354 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8614376 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7557354 Section 119 - Procedure in High Court where defendant absent from Niue:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205\charrsid7557354 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8614376 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7557354 Section 120 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid8614376\charrsid7557354 
 Particulars of claim or demand.}{\fs24\lang2057\langfe1033\langnp2057\insrsid8614376 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid8614376 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2499169 4}{\fs24\lang2057\langfe1033\langnp2057\insrsid12334333 0}{\fs24\lang2057\langfe1033\langnp2057\insrsid2499169 . }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2499169\charrsid12334333 
Objections to assessment of tax, penal tax, and additional tax}{\fs24\lang2057\langfe1033\langnp2057\insrsid2499169  }{\fs24\lang2057\langfe1033\langnp2057\insrsid10622680 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid2499169  (1) 
Any taxpayer who has been assessed under this Ordinance in respect of the tax or has been charged with penal tax under section }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 27 of this}{
\fs24\lang2057\langfe1033\langnp2057\insrsid2499169  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Ordinance or with additional tax under section 116 of the Income Tax Ordinance as applied by section 39 of this Ordi
nance, may lodge an objection to the assessment or amended assessment or to any such charge, as the case may be, at the office of the Treasure}{\fs24\lang2057\langfe1033\langnp2057\insrsid2499169 r in writing or verbally either }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 in person or thro}{\fs24\lang2057\langfe1033\langnp2057\insrsid2499169 u}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 gh any other person stating the grounds o}{
\fs24\lang2057\langfe1033\langnp2057\insrsid2499169 f his objection, within the time}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  specified in the notice of assessment or charge.
\par 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12334333 (}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
2) The Treasurer shall consider every objection and may allow any objection which, in his opinion, is well founded, and shall transmit to the Executive Committee any}{\fs24\lang2057\langfe1033\langnp2057\insrsid12334333  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 objection which he does not allow.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12334333\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
(3) The Executive Committee, after due investigation, may confirm, alter, or rescind any assessment or charge objected to and the determination of any objection by the Executive Committee shall be final.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12334333\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 41. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid12334333 O}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid12334333 bligation to pay tax }{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid12334333\charrsid12334333 not su}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid12334333 s}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid12334333\charrsid12334333 pen}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid12334333 ded b}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid12334333\charrsid12334333 y}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid12334333  objection}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  - The obligation }{\fs24\lang2057\langfe1033\langnp2057\insrsid7557354 to pay any tax assessed}{\fs24\lang2057\langfe1033\langnp2057\insrsid12334333  or charged shall }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
not be suspended by any objection, but if the objector succeeds the amount of any tax paid in excess of the amount which, according to the decision on the objection, was properly payable, shall forthwith be refunded to the objector.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12334333\charrsid6438384 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12334333 {\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid10622680 PART VI - MISCELLANEOUS PROVISIONS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10622680 {\fs24\ul\lang2057\langfe1033\langnp2057\insrsid12334333\charrsid12334333 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 42. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7879588 Treasurer to keep records}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  - The Treasurer shall estab}{\fs24\lang2057\langfe1033\langnp2057\insrsid7879588 lish and keep}{\fs24\lang2057\langfe1033\langnp2057\insrsid7557354  such}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  registers and records as may be required for the administration of this Ordinance.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8130921 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7879588 43. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7879588\charrsid7879588 Certain }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7879588 sectio}{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7879588\charrsid7879588 ns of Income Tax Ordinance to apply}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  - The following provisions }{
\fs24\lang2057\langfe1033\langnp2057\insrsid7879588 of the Incom}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 e }{\fs24\lang2057\langfe1033\langnp2057\insrsid7557354 T}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 ax Ord}{\fs24\lang2057\langfe1033\langnp2057\insrsid7879588 inance sh}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
all apply with all necessary modifications, namely -
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7879588 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Section 126 - Payment of income tax by persons leaving Niue:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7879588 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Section 128 - Fines Recoverable (On the information of the Treasurer only):
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7879588 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Section 129 - Information may be laid within ten years:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7879588 {\fs24\lang2057\langfe1033\langnp2057\insrsid7879588 Section 17}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 9 - In cases o}{
\fs24\lang2057\langfe1033\langnp2057\insrsid7557354 f serious hardship Treasurer may grant }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 relief to taxpayer:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7879588 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Section 150 - Agreement purp}{\fs24\lang2057\langfe1033\langnp2057\insrsid7879588 o}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 rting to alter inci}{\fs24\lang2057\langfe1033\langnp2057\insrsid7557354 dence of taxation to be void:}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7879588 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 S}{\fs24\lang2057\langfe1033\langnp2057\insrsid10321205 ection 152 - Extension of time.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 44. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid7879588 Offences General}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 - Without limiting the provisions }{\fs24\lang2057\langfe1033\langnp2057\insrsid11477169 of sections 19}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  an}{\fs24\lang2057\langfe1033\langnp2057\insrsid11477169 d 31}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  of this Ordinance, ev}{\fs24\lang2057\langfe1033\langnp2057\insrsid11477169 ery person and every company comm}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
its an offence and }{\fs24\lang2057\langfe1033\langnp2057\insrsid7557354 is}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  liable on conviction to a fi}{\fs24\lang2057\langfe1033\langnp2057\insrsid11477169 
ne not exceeding fifty pounds (\'a3}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 50) who -
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11477169 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
(a) Fails to comply with any order, notice, or direction given to him by the Treasurer pursuant to the provisions of this Ordinance; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11477169 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
(b) Wilfully obstructs, hinders, or resists the Treasurer or any other person in the execution of any power conferred on same by the }{\fs24\lang2057\langfe1033\langnp2057\insrsid11477169\charrsid6438384 provisions }{
\fs24\lang2057\langfe1033\langnp2057\insrsid11477169 of}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  this Ordinance; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11477169 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (c) Acts in contravention of or fails to comply}{
\fs24\lang2057\langfe1033\langnp2057\insrsid11477169  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 with any condition, duty, or obligation imposed on him by the provisions of this Ordinance; or 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (d) }{\fs24\lang2057\langfe1033\langnp2057\insrsid11477169 D}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 oes or omits, or causes or knowingly permits}{\fs24\lang2057\langfe1033\langnp2057\insrsid16736254  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
or suffers to be done or omitted, any act, matter, or thing contrary to the provisions of this Ordinance; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11477169 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (e) Aids, abets, or incites any other person to commit any offence against this Ordinance.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par 45. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid14966295 Offences Committed b}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid14966295\charrsid14966295 y Companies}{\fs24\lang2057\langfe1033\langnp2057\insrsid14966295 
 - Where any offence under this}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  Or}{\fs24\lang2057\langfe1033\langnp2057\insrsid14966295 di}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 nance is com}{
\fs24\lang2057\langfe1033\langnp2057\insrsid14966295 mitted}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 by any company, every person engaged in the management of that company and responsible for the act or omission constituting the offence, shall also be guilty of an offence and information may be laid against the company 
or any such person or both and the High Court may convict and sentence the company or any such person or both accordingly.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14966295\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13392178 46}{\fs24\lang2057\langfe1033\langnp2057\insrsid6956414\charrsid13392178 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13392178  }{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13392178 Aid to}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6956414\charrsid13392178  Revenue Ordinance 1956 amended}{\fs24\lang2057\langfe1033\langnp2057\insrsid6956414\charrsid13392178  
}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13392178 - (1) The Niue Aid to Revenue Ordinance }{\fs24\lang2057\langfe1033\langnp2057\insrsid13392178 1956}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13392178  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid13392178 (}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13392178 No}{\fs24\lang2057\langfe1033\langnp2057\insrsid13392178 . 52) i}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid13392178 s hereby amended by inserting therein the following new section:}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6956414\charrsid6438384 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid658585 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
"Section 13A. Notwithstanding anything to the contrary in this Ordinance, the Aid to Revenue tax due and payable on the first day of July 1964 for the year commencing on the first day of Jul
y 1964 and ending on the thirtieth day of June 1965 is hereby remitted."}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid6956414\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (2) This sectio}{\fs24\lang2057\langfe1033\langnp2057\insrsid13392178 n shall be deemed to have come i}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
nto force on the first day of July 19}{\fs24\lang2057\langfe1033\langnp2057\insrsid6956414 64 and any remission granted }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
by the Resident Commissioner before the passing of this Ordinance in respect of the tax specified in this section is hereby declared to be valid.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6956414\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 47. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6956414 Repeal and }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6956414\charrsid6956414 Savings}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6956414  - (1) On the coming i}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 nto force of this Ordinance, the following Ordinances shall be repealed}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6956414  -}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6956414 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 The Niue Ai}{\fs24\lang2057\langfe1033\langnp2057\insrsid13392178 d to Revenue Ordinance 1956, No. }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 52 }{\fs24\lang2057\langfe1033\langnp2057\insrsid13392178 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13392178 {\fs24\lang2057\langfe1033\langnp2057\insrsid13392178 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6956414 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 The Niue Aid to Revenue Amendment Ordinance 1961, No.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13392178  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 10
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13392178 {\fs24\lang2057\langfe1033\langnp2057\insrsid13392178 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6956414 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 The Niue Aid to Elderly People Ordinance 1958, No}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13392178 . }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 58}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid6956414\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (2) Without limiting t}{\fs24\lang2057\langfe1033\langnp2057\insrsid6956414 he provisions of the Acts Inter}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
pretation Act 1924, it is hereby declared that subject to the provisions of section 46 of this Ordinance }{\fs24\lang2057\langfe1033\langnp2057\insrsid10622680 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid6956414 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6956414 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
(a) All orders, notices, directions, warrants, or exemptions which originated under any Ordinance hereby repealed and which are of continuing}{\fs24\lang2057\langfe1033\langnp2057\insrsid6956414  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 effect at the commencement of this Ordinance as if they had originated under the corresponding provisions of this Ordinance;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6956414 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
(b) Any revenues, charges, taxes, fees, fines, or penalties originated under any Ordinance hereby repealed shall be liable to be}{\fs24\lang2057\langfe1033\langnp2057\insrsid6956414  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 c
ollected and recovered as if they had originated under this Ordinance;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4271723 {\fs24\lang2057\langfe1033\langnp2057\insrsid4271723 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6956414 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
(c) All matters, things, and proceedings which have been commenced under any Ordinance hereby repealed and which are pending or in progress at the commencement of this Ordinance, may be continued and completed under this Ordinance;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10321205 {\fs24\lang2057\langfe1033\langnp2057\insrsid10321205 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6956414 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 (d) The power conferred on the Resident Commissioner by the provisions of the repealed Ordinances}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6956414  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 to exempt any person from the obligations under those Ordinances on the ground of undue hardship shall be dee
med to be a power conferred on the Treasurer under section 149 of the Income Tax Ordinance, as applied by section 43 of this Ordinance, and shall be exercised accordingly.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6438384 {\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
\par 48. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6956414 Niue Aid to Elderl}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6956414\charrsid6956414 y}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6956414  People Fund}
{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384  - On and after the coming in}{\fs24\lang2057\langfe1033\langnp2057\insrsid6956414 to force of this Ordinance, }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
the functions exercised by the }{\fs24\lang2057\langfe1033\langnp2057\insrsid13392178 I}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
sland Council of Niue in respect of the administration of the Niue Aid to Elderly People Fund under the repealed Niue Aid to Elderly People Ordinance 1958 shall be exercised by the Executive Committee and any moneys
 standing to the credit of that Fund shall be disposed of as the Executive Committee determines, or, where necessary, according to appropriation by the Niue Island Assembly.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6956414\charrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 49. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6956414\charrsid6956414 Application}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6956414  of }{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6956414\charrsid6956414 F}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6956414 ines}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 
 - All fines received pursuant to the provisions }{\fs24\lang2057\langfe1033\langnp2057\insrsid13392178 of this }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 Or}{\fs24\lang2057\langfe1033\langnp2057\insrsid13392178 
dinance shall form part of the }{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384\charrsid6438384 public revenues of Niue and shall be paid into the appropriate account thereof.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6438384 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8859028 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8859028 {\fs24\lang2057\langfe1033\langnp2057\insrsid8859028 _____________________}{\fs24\lang2057\langfe1033\langnp2057\insrsid8859028\charrsid6438384 
\par }}