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\qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10223827 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid10223827\charrsid10223827 NIUE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10223827 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid10223827\charrsid10223827 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10223827 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid10223827 DEPARTU}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid10223827 RE TRAVEL TAX REGULATION 2002}{
\b\fs24\lang2057\langfe1033\langnp2057\insrsid10223827\charrsid10223827 
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\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10223827 {\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 At the Cabinet Chambers at Alofi this 1}{\fs24\lang2057\langfe1033\langnp2057\insrsid10223827 5}{
\fs24\lang2057\langfe1033\super\langnp2057\insrsid10223827\charrsid10223827 th}{\fs24\lang2057\langfe1033\langnp2057\insrsid10223827  }{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 day of October 2002.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13567588 {\fs24\lang2057\langfe1033\langnp2057\insrsid10223827 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid10223827 PURSUANT}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588  to t}{\fs24\lang2057\langfe1033\langnp2057\insrsid12269019 he }{
\fs24\lang2057\langfe1033\langnp2057\insrsid10223827 Departure Travel Tax Act 1996}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 , the Ministers of Cabinet mak}{\fs24\lang2057\langfe1033\langnp2057\insrsid10223827 
e the following regulations:}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 
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\fs24\lang2057\langfe1033\super\langnp2057\insrsid15339126\charrsid10223827 th}{\fs24\lang2057\langfe1033\langnp2057\insrsid15339126  October 2002}{\fs24\lang2057\langfe1033\langnp2057\insrsid10365489 ]}{
\fs24\lang2057\langfe1033\langnp2057\insrsid15339126\charrsid13567588 
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\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12069156 
\par 1. Short Title and Commencement
\par 2.}{\fs24\lang2057\langfe1033\langnp2057\insrsid13049748  }{\fs24\lang2057\langfe1033\langnp2057\insrsid12069156 Interpretation
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 3. Exemption}{\fs24\lang2057\langfe1033\langnp2057\insrsid12069156 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8076386 4.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12069156  Departure Tax Charges
\par 5. Repeal}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 
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\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12069156 {\fs24\lang2057\langfe1033\langnp2057\insrsid12069156\charrsid6687511 2002,}{\fs24\lang2057\langfe1033\langnp2057\insrsid8076386  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid12069156\charrsid6687511 No.1
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\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid14773076 1. Short}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid12069156  Title and Commencement}{\fs24\lang2057\langfe1033\langnp2057\insrsid1989396  -}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588  (1) These regulations may cited as the Departure Travel Tax Regulations 2002.}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2963666\charrsid13567588 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid4278758 (2) These Regula}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 tions shall come into force or deem to come into force on the 1}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1989396 5}{\fs24\lang2057\langfe1033\super\langnp2057\insrsid1989396\charrsid1989396 th}{\fs24\lang2057\langfe1033\langnp2057\insrsid1989396  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 day of October 2002}{\fs24\lang2057\langfe1033\langnp2057\insrsid6301870 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12069156 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid14773076 2. Interpretation}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588  - (1) In these regulations, unless the context otherwise requires:
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\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 eparture Travel Tax Act 1996;
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\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11010323 {\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 "Children" and "Child" have the same meaning, and mean a person of two years of age an}{
\fs24\lang2057\langfe1033\langnp2057\insrsid11010323 d up to the age of twelve years;}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 
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\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11010323 {\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 "Vessel}{\fs24\lang2057\langfe1033\langnp2057\insrsid11010323 " means any boat, ship or yacht;}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13567588 {\fs24\lang2057\langfe1033\langnp2057\insrsid14773076 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11010323 {\fs24\lang2057\langfe1033\langnp2057\insrsid1989396 "Diplomat\'94}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 
 means any person who has accredited diplomatic status recognized by the Niue Government and "Diplomatic" sha}{\fs24\lang2057\langfe1033\langnp2057\insrsid11010323 ll have a corresponding meaning;}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13567588 {\fs24\lang2057\langfe1033\langnp2057\insrsid14773076 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11010323 {\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 "Infant" means a pe}{\fs24\lang2057\langfe1033\langnp2057\insrsid11010323 
rson under the age of two years;}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 
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\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11010323 {\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 "Transit Passenger" means a passenger who -
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13567588 {\fs24\lang2057\langfe1033\langnp2057\insrsid14773076 
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\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13567588 {\fs24\lang2057\langfe1033\langnp2057\insrsid14773076 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11010323 {\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 (ii) Leaves the airport or vessel only because of an interruption to the journ}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12269019 ey caused by the unserviceabili}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 ty of the aircraft or vessel, or caused by any delay beyond the control of the passeng
er or the operator concerned; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13567588 {\fs24\lang2057\langfe1033\langnp2057\insrsid14773076 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11010323 {\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 
(iii) Stays on Niue solely for the purpose of securing onward travel, to other than the country from which the person arrived from, and departing Niue with}{\fs24\lang2057\langfe1033\langnp2057\insrsid14773076 in twenty-four hours of arriva}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12269019 l}{\fs24\lang2057\langfe1033\langnp2057\insrsid1989396 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13567588 {\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid14773076\charrsid14773076 3}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid3693486 .}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid14773076\charrsid14773076  }{
\b\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid14773076 Exemptions}{\fs24\lang2057\langfe1033\langnp2057\insrsid1989396  -}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588  The following persons are ex}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1989396 empt from paying departure tax}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 -
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12269019 
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 Any member of the crew of a scheduled, m}{\fs24\lang2057\langfe1033\langnp2057\insrsid12269019 ilitary, diplomatic or licensed commercial}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588  aircraft or vessel;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11010323 {\fs24\lang2057\langfe1033\langnp2057\insrsid12269019 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12269019 {\fs24\lang2057\langfe1033\langnp2057\insrsid12269019 (b) An }{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 infant and child; and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13567588 {\fs24\lang2057\langfe1033\langnp2057\insrsid12269019 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12269019 {\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 (c) Any}{\fs24\lang2057\langfe1033\langnp2057\insrsid12269019  diplom}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 atic }{\fs24\lang2057\langfe1033\langnp2057\insrsid12269019 staff accredited by the Government}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588  of Niue; and}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6687511 
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\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12269019 {\fs24\lang2057\langfe1033\langnp2057\insrsid6687511 (d) A transit passenge}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 r.
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\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid6687511\charrsid6687511 4}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid1989396 .}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid6687511\charrsid6687511  }{
\b\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid6687511 Departure}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid6687511\charrsid6687511  Tax Charges}{\fs24\lang2057\langfe1033\langnp2057\insrsid1989396  -}{
\fs24\lang2057\langfe1033\langnp2057\insrsid11010323  (1) All}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588  persons departing by aircraft shall pay departure tax at a rate of NZ$25.00 pe}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1989396 r persons unless exempted under}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588  Section 3.}{\fs24\lang2057\langfe1033\langnp2057\insrsid1989396 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10427405 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6687511 (2)}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588  All persons departing by vessel shall pay departure tax at a rate of NZ$25.00 per person unless exempted under Section}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1989396  3.}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 
\par 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid6687511\charrsid6687511 5. Repeal}{\fs24\lang2057\langfe1033\langnp2057\insrsid6561284  -}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588\charrsid13567588 
 The DEPARTURE TRAVEL TAX REGULATIONS 1997 are hereby repealed.}{\fs24\lang2057\langfe1033\langnp2057\insrsid13567588 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10427405 {\fs24\lang2057\langfe1033\langnp2057\insrsid10427405 _______________}{\fs24\lang2057\langfe1033\langnp2057\insrsid10427405\charrsid13567588 
\par }}