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1}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid4463034\charrsid4463034 }{\fs24\lang2057\langfe1033\langnp2057\insrsid4463034 Name}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10819306\charrsid10752267 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid4463034\charrsid4463034 2}{\fs24\lang2057\langfe1033\langnp2057\insrsid4463034 Interpretation}{\fs24\lang2057\langfe1033\langnp2057\insrsid10819306\charrsid10752267 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid4463034\charrsid4463034 3}{\fs24\lang2057\langfe1033\langnp2057\insrsid4463034 }{\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 Exempti}{ \fs24\lang2057\langfe1033\langnp2057\insrsid4463034 ons}{\fs24\lang2057\langfe1033\langnp2057\insrsid10752267 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid4463034\charrsid4463034 4}{\fs24\lang2057\langfe1033\langnp2057\insrsid4463034 Departure tax charges}{\fs24\lang2057\langfe1033\langnp2057\insrsid10819306\charrsid10752267 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid4463034\charrsid4463034 5}{\fs24\lang2057\langfe1033\langnp2057\insrsid10752267 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid4463034 Revocation \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10752267 {\fs24\lang2057\langfe1033\langnp2057\insrsid10752267 ___________________ \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10115381 {\fs24\lang2057\langfe1033\langnp2057\insrsid10752267 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2166657 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid4463034 PURSUANT to Section 7 of the Departure Tax Act 1996 Cabinet makes the }{ \b\fs24\lang2057\langfe1033\langnp2057\insrsid2166657 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid4463034 following Regulations: \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10115381 {\fs24\lang2057\langfe1033\langnp2057\insrsid4463034\charrsid10115381 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid4463034 1 Name \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 These are the }{\fs24\lang2057\langfe1033\langnp2057\insrsid666667 Departure Tax Regulations 2007.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4463034 \par \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid4463034 2 Interpretation \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 In these Regulations - \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10819306 {\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 "Act" means the Departure Tax act 1996; \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10115381 {\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10819306 {\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 "child" means a person of 2 years of age}{\fs24\lang2057\langfe1033\langnp2057\insrsid12661563 and up to the age of 12 years;}{\fs24\lang2057\langfe1033\langnp2057\insrsid4463034 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10115381 {\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10819306 {\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 "diplomat" means any person who has accredited diplomatic}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10819306 status}{\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 rec}{\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 ognised by the }{ \fs24\lang2057\langfe1033\langnp2057\insrsid9596184 Niue Government;}{\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10115381 {\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10819306 {\fs24\lang2057\langfe1033\langnp2057\insrsid10819306\charrsid10115381 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 infant" means a person u} {\fs24\lang2057\langfe1033\langnp2057\insrsid9596184 nder the age of 2 years;}{\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10115381 {\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10819306 {\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 "transit passenger" means a passenger who }{\fs24\lang2057\langfe1033\langnp2057\insrsid9596184 \endash \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10819306 {\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid10819306 {\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 (i) does no}{\fs24\lang2057\langfe1033\langnp2057\insrsid12661563 t leave the airport or ship; or}{\fs24\lang2057\langfe1033\langnp2057\insrsid9596184 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10819306 {\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid10819306 {\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 (ii) leaves the airport or vessel only because of an interruption to}{ \fs24\lang2057\langfe1033\langnp2057\insrsid9596184 }{\fs24\lang2057\langfe1033\langnp2057\insrsid12661563 the }{\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 journey caused by the unserviceability of the aircraft or vessel, or caused by any delay beyond the control of the passenger or the operator concerned; or \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10819306 {\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid10819306 {\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 (iii) stays on Niue solely for the purpose of securing onward travel, to a country other than the country from which the person arrived, and departing Niue within 24 hours of arrival; \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10115381 {\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10819306 {\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 "vessel" means any boat, ship or yacht. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10115381 {\fs24\lang2057\langfe1033\langnp2057\insrsid4463034\charrsid10115381 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid4463034 3 Exemptions \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 The following are exempt from paying departure tax - \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10819306 {\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 (a) Any member of the crew of a scheduled, military, }{ \fs24\lang2057\langfe1033\langnp2057\insrsid10819306 diplomatic }{\fs24\lang2057\langfe1033\langnp2057\insrsid12522009 or }{\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 licensed }{ \fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 commercial aircraft or vessel; \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10115381 {\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10819306 {\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 (b) An infant or child; \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10115381 {\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6892197 {\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 (c) Any diplomatic staff accredited by the Niue Government }{ \fs24\lang2057\langfe1033\langnp2057\insrsid10819306 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10115381 {\fs24\lang2057\langfe1033\langnp2057\insrsid10819306 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid6892197 {\fs24\lang2057\langfe1033\langnp2057\insrsid6892197 (d) }{\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 A transit passenger. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10115381 {\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid4463034 4 Departure tax charges \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6892197 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 (1) All persons departing by aircraft shall pay departure tax at a rate of $30.00 per person unless exe}{\fs24\lang2057\langfe1033\langnp2057\insrsid6892197 m}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 pted }{\fs24\lang2057\langfe1033\langnp2057\insrsid6892197 u}{\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 nder regulation 3. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6892197 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 (2) All persons departing by vessel shall pay departure tax at a rate of $30.00 per person unless exempted under regulation 3.}{\fs24\lang2057\langfe1033\langnp2057\insrsid10115381 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid16211756\charrsid10115381 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid16211756\charrsid16211756 5}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid16211756 Revocation \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14897690 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10115381\charrsid10115381 The Departure Travel Tax Regulations 2002 are revoked. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10115381 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2122972 {\fs24\lang2057\langfe1033\langnp2057\insrsid2122972 ___________}{\fs24\lang2057\langfe1033\langnp2057\insrsid2122972\charrsid10115381 \par }}