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Income Tax Surcharge Amendment Act 1978-79

COOK ISLANDS

INCOME TAX SURCHARGE AMENDMENT ACT 1978-79

ANALYSIS

Title
1. Short Title
2. 1978 Tax Surcharge
3. Deductions from PAYE etc.
4. Increase in Provisional Tax
5. Application of 1978 payments

1978-79, No. 21

An Act to amend the Income Tax Surcharge Act 1978

(27 March 1979

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 Income Tax Surcharge Amendment Act 1978-79 and shall be read together with and deemed part of The Income Tax Surcharge Act 1978 (hereinafter referred to as "the principal Act")

2. 1978 Tax Surcharge

Subsection 2 of section 2 of the principal Act in hereby amended by omitting the words "fifty percent" and substituting the words "twenty five percent".

3. Deductions from PAYE etc.

Section 3 of the principal Act is hereby amended by omitting the words "1st November 1979" and substituting the words "1st April 1979".

4. Increase in Provisional Tax

Section 4 of the principal Act is hereby amended by omitting the words "fifty percent" and substituting the words "twenty five percent".

5. Application of 1978 payments

Subsection 2 of Section 6 of the principal Act in hereby amended by omitting the words "31 October 1979" and substituting the words "31 March 1979".

This Act is administered in the Inland Revenue Department

RAROTONGA, COOK ISLANDS: Printed under the authority of the Cook Islands Government by T. KAPI, Government Printer - 1979.