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Sales Tax Ordinance Amendment Act 1965

COOK ISLANDS


The Sales Tax Ordinance Amendment Act 1965

No. 5, 1965

ANALYSIS

1. Short Title
2. Act to be read with The Sales Tax Ordinance 1961
3. Sales Tax Exemption


An Act to amend the Sales Tax Ordinance of the Cook Islands 1961 to afford relief to the payment of Sales Tax on items forming part of the personal effects of a person entering the Cook Islands.

(14 January 1966

BE IT ENACTED by the Legislative Assembly of the Cook Islands in Session assembled, and by the authority of the same, as follows:

1. Short Title

This Act may be cited as The Sales Tax Ordinance Amendment Act 1965.

2. Act to be read with The Sales Tax Ordinance 1961

This Act shall be read together with and deemed part of The Sales Tax Ordinance 1961 (in this Act referred to as the Ordinance).

3. Sales Tax Exemption

The Ordinance is hereby amended by inserting after Section 5 the following section:

5A. (1) The provisions of this Ordinance shall not apply to:

(2) The Collector may at his discretion require any person who qualifies for an exemption under this Section to enter into a bond or to pay a cash deposit against the amount of sales tax which would be payable in the event of a breach of any of the provisions of this section.


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