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Cook Islands Sessional Legislation |
COOK ISLANDS
INCOME TAX AMENDMENT ACT 1980
1980, No. 2
ANALYSIS
Title
1. Short title
2. Abolition of Discretionary Review Board
Schedule
1980, No. 2
An act to amend the Income Tax Act 1972
(29 April 1980
BE IT ENACTED by the Legislative Assembly of the Cook Islands in Session assembled, and by the authority of the same as follows:
This Act may be cited as the Income Tax Amendment Act 1980 and shall be read together with and deemed part of the Income Tax Act 1972 (hereinafter referred to as "the Principal Act").
(1) The Discretionary Review Board is hereby abolished.
(2) The principal Act is amended as set out in the schedule.
Schedule
Consequential Amendments
| Provision Amended | Repeal |
| Section 35 (1) | "or an appeal to the Discretionary Review Board" |
| Section 35 (3)(a) | "or Board as the case may be" |
| Section 35 (3)(b) | "or with either member of the Board as the case may be" |
| Section 35 (6) | "or a member of the Discretionary Review Board as the case may be" |
| Section 35 (8) | "or the Discretionary Review Board or a member of that Board in the absence of the other member as the case may be" |
| Section 35 (9) | "or the Board as the case may be" |
| Section 38 | Section repealed |
| Section 39 | Section repealed |
This Act is administered in the Income Tax Department.
RAROTONGA, COOK ISLANDS: Printed under the authority of the Cook Islands Government, by T. KAPI, Government Printer - 1980.
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