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Income Tax Amendment (No. 2) Act 2014

COOK ISLANDS


INCOME TAX AMENDMENT ACT (No.2) 2014


No. 5


Examined and certified by:

Clerk of the Parliament


In the name and on behalf of Her Majesty Queen Elizabeth the Second I hereby assent to this Act this 7th day of November, 2014


Queen's Representative


Contents


1 Title
2 Commencement
3 Principal Act Amended
4 Section 2 amended (Interpretation)
5 Section 144 amended (Application of this Part)

____________________


An Act to amend the Income Tax Act 1997.


The Parliament of the Cook Islands enacts as follows


1 Title


This Act is the Income Tax Amendment (No.2) Act 2014.


2 Commencement


This Act is deemed to have come into force on 1 March 2014.


3 Principal Act amended


This Act amends the Income Tax Act 1997.


4 Section 2 amended (Interpretation)


(1) The definition of employer is amended by adding the following paragraph after paragraph (c)-


"(d) the Crown".


(2) The definition of employment income is amended by inserting "; and includes income derived under the Welfare Act 1989" after "taxpayer's employment".


(3) The definition of salary or wages is amended by inserting "; and also includes payments received under the Welfare Act 1989" after "child or dependant".


5 Section 144 amended (Application of this Part)


Section 144 is amended by adding the following subsection after subsection
(4)-


"(5) This Part binds the Crown."


________________________________


This Act is administered by the Revenue Management Division of the Ministry of Finance and Economic Management


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