Home | Databases | WorldLII | Search | Feedback Cook Islands Sessional Legislation

International Departure Tax Amendment Act 1986

COOK ISLANDS

INTERNATIONAL DEPARTURE TAX AMENDMENT ACT 1986

ANALYSIS

Title

1. Short Title and commencement
2. Tax to be paid into separate account
3. Appropriation of departure tax

---------------------------------------

No. 18 of 1986

An Act to amend the International Departure Tax Act 1984

(11 December 1986)

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

1. Short Title and commencement - (1) This Act may be cited as the International Departure Tax Amendment Act 1986 and shall be read with and deemed part of the International Departure Tax Act 1984 herein referred to as the "principal Act".

(2) This Act shall come into force on a date to be appointed by the Minister by notice in the Gazette.

(3) The Minister may appoint a date being a date prior to the passing of this Act and where such a date is so appointed this Act shall be deemed to have come into force on that date.

2. Tax to be paid into separate account - Section 4 of the principal Act is hereby repealed.

3. Appropriation of departure tax - (1) All departure tax collected for the period commencing on the 1st day of April 1986 and expiring on the 31st day of March 1987 shall be and is hereby appropriated to the Airport Authority for its lawful purposes.

(2) The amount appropriated pursuant to subsection (1) shall be $ 800,000 or such lesser amount of departure tax as shall have been collected.

(3) For the purposes of this section, "departure tax" means all monies collected pursuant to the principal Act in respect of persons departing from the Cook Islands on international travel where such travel is by air.

_________________________

This Act is administered in the Department of Immigration.