{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff42\deff0\stshfdbch0\stshfloch0\stshfhich0\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial;}
{\f2\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Courier New;}{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol;}{\f4\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Helvetica;}
{\f5\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070409020205020404}Courier;}{\f6\fbidi \froman\fcharset0\fprq2{\*\panose 02020603040505020304}Tms Rmn;}{\f7\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202030204}Helv;}
{\f8\fbidi \froman\fcharset0\fprq2{\*\panose 02040503060506020304}New York;}{\f9\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}System;}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}
{\f11\fbidi \fmodern\fcharset128\fprq1{\*\panose 02020609040205080304}MS Mincho{\*\falt ?l?r ??\'81\'66c};}{\f12\fbidi \froman\fcharset129\fprq2{\*\panose 02030600000101010101}Batang{\*\falt \'a9\'f6UAA};}
{\f13\fbidi \fnil\fcharset134\fprq2{\*\panose 02010600030101010101}SimSun{\*\falt ??\'a8\'ac?};}{\f14\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}PMingLiU{\*\falt \'a1\'50s2OcuAe};}
{\f15\fbidi \fmodern\fcharset128\fprq1{\*\panose 020b0609070205080204}MS Gothic{\*\falt ?l?r ?S?V?b?N};}{\f16\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0600000101010101}Dotum{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}
{\f17\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}SimHei{\*\falt o\'a8\'b2\'a8\'ac?};}{\f18\fbidi \fmodern\fcharset136\fprq1{\*\panose 02020509000000000000}MingLiU{\*\falt 2OcuAe};}
{\f19\fbidi \froman\fcharset128\fprq1{\*\panose 02020609040305080305}Mincho{\*\falt ??\'81\'66c};}{\f20\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0600000101010101}Gulim{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}
{\f21\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}Century;}{\f22\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Angsana New;}{\f23\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0304020202020204}Cordia New;}
{\f24\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050203030202}Mangal;}{\f25\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Latha;}{\f26\fbidi \froman\fcharset0\fprq2{\*\panose 010a0502050306030303}Sylfaen;}
{\f27\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Vrinda;}{\f28\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Raavi;}{\f29\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Shruti;}
{\f30\fbidi \froman\fcharset1\fprq2{\*\panose 00000400000000000000}Sendnya;}{\f31\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Gautami;}{\f32\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Tunga;}
{\f33\fbidi \fscript\fcharset0\fprq2{\*\panose 03080600000000000000}Estrangelo Edessa;}{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}{\f35\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604020202020204}Arial Unicode MS;}
{\f36\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\f38\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\f39\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Segoe UI;}{\f40\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Estrangella Edessa;}{\f41\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Tahoma;}
{\f42\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}NewCenturySchlbk{\*\falt Century Schoolbook};}{\f43\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}Century Schoolbook;}
{\f44\fbidi \fnil\fcharset2\fprq2{\*\panose 00000000000000000000}Marlett;}{\f45\fbidi \fmodern\fcharset0\fprq1{\*\panose 020b0609040504020204}Lucida Console;}{\f46\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602030504020204}Lucida Sans Unicode;}
{\f47\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Verdana;}{\f48\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0a04020102020204}Arial Black;}{\f49\fbidi \fscript\fcharset0\fprq2{\*\panose 030f0702030302020204}Comic Sans MS;}
{\f50\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0806030902050204}Impact;}{\f51\fbidi \froman\fcharset0\fprq2{\*\panose 02040502050405020303}Georgia;}{\f52\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0603020102020204}Franklin Gothic Medium;}
{\f53\fbidi \froman\fcharset0\fprq2{\*\panose 02040502050505030304}Palatino Linotype;}{\f54\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0603020202020204}Trebuchet MS;}{\f55\fbidi \froman\fcharset2\fprq2{\*\panose 05030102010509060703}Webdings;}
{\f56\fbidi \fnil\fcharset0\fprq2{\*\panose 02000500030200090000}MV Boli;}{\f57\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Microsoft Sans Serif;}{\f58\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0606020202030204}Arial Narrow;}
{\f59\fbidi \froman\fcharset0\fprq2{\*\panose 02040602050305030304}Book Antiqua;}{\f60\fbidi \froman\fcharset0\fprq2{\*\panose 02050604050505020204}Bookman Old Style;}{\f61\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502020202020204}Century Gothic;}
{\f62\fbidi \froman\fcharset0\fprq2{\*\panose 02020404030301010803}Garamond;}{\f63\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0706040902060204}Haettenschweiler;}{\f64\fbidi \fnil\fcharset2\fprq2{\*\panose 05010100010000000000}MS Outlook;}
{\f65\fbidi \fscript\fcharset0\fprq2{\*\panose 03010101010201010101}Monotype Corsiva;}{\f66\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503020202020204}Agency FB;}{\f67\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020705040a02060702}Algerian;}
{\f68\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0704030504030204}Arial Rounded MT Bold;}{\f69\fbidi \froman\fcharset0\fprq2{\*\panose 02020602080505020303}Baskerville Old Face;}
{\f70\fbidi \fdecor\fcharset0\fprq2{\*\panose 04030905020b02020c02}Bauhaus 93;}{\f71\fbidi \froman\fcharset0\fprq2{\*\panose 02020503060305020303}Bell MT;}{\f72\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0602020502020306}Berlin Sans FB;}
{\f73\fbidi \froman\fcharset0\fprq2{\*\panose 02050806060905020404}Bernard MT Condensed;}{\f74\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020505051007020d02}Blackadder ITC;}{\f75\fbidi \froman\fcharset0\fprq2{\*\panose 02070603080606020203}Bodoni MT;}
{\f76\fbidi \froman\fcharset0\fprq2{\*\panose 02070a03080606020203}Bodoni MT Black;}{\f77\fbidi \froman\fcharset0\fprq2{\*\panose 02070606080606020203}Bodoni MT Condensed;}
{\f78\fbidi \froman\fcharset0\fprq2{\*\panose 02070706080601050204}Bodoni MT Poster Compressed;}{\f79\fbidi \fscript\fcharset0\fprq2{\*\panose 03070402050302030203}Bradley Hand ITC;}
{\f80\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0903060703020204}Britannic Bold;}{\f81\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040905080b02020502}Broadway;}{\f82\fbidi \fscript\fcharset0\fprq2{\*\panose 03060802040406070304}Brush Script MT;}
{\f83\fbidi \froman\fcharset0\fprq2{\*\panose 0207040306080b030204}Californian FB;}{\f84\fbidi \froman\fcharset0\fprq2{\*\panose 02040603050505030304}Calisto MT;}{\f85\fbidi \froman\fcharset0\fprq2{\*\panose 020a0402060406010301}Castellar;}
{\f86\fbidi \froman\fcharset0\fprq2{\*\panose 02030504050205020304}Centaur;}{\f87\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020404031007020602}Chiller;}{\f88\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020805060202030203}Colonna MT;}
{\f89\fbidi \froman\fcharset0\fprq2{\*\panose 0208090404030b020404}Cooper Black;}{\f90\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0705020206020404}Copperplate Gothic Bold;}
{\f91\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0507020206020404}Copperplate Gothic Light;}{\f92\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040404050702020202}Curlz MT;}
{\f93\fbidi \fscript\fcharset0\fprq2{\*\panose 030303020407070d0804}Edwardian Script ITC;}{\f94\fbidi \froman\fcharset0\fprq2{\*\panose 02020904090505020303}Elephant;}{\f95\fbidi \froman\fcharset0\fprq2{\*\panose 02090707080505020304}Engravers MT;}
{\f96\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0907030504020204}Eras Bold ITC;}{\f97\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0805030504020804}Eras Demi ITC;}{\f98\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0402030504020804}Eras Light ITC;}
{\f99\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602030504020804}Eras Medium ITC;}{\f100\fbidi \fdecor\fcharset0\fprq2{\*\panose 04060505060202020a04}Felix Titling;}{\f101\fbidi \froman\fcharset0\fprq2{\*\panose 0204060206030a020304}Footlight MT Light;}
{\f102\fbidi \fscript\fcharset0\fprq2{\*\panose 03060902040502070203}Forte;}{\f103\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503020102020204}Franklin Gothic Book;}
{\f104\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0703020102020204}Franklin Gothic Demi;}{\f105\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0706030402020204}Franklin Gothic Demi Cond;}
{\f106\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0903020102020204}Franklin Gothic Heavy;}{\f107\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0606030402020204}Franklin Gothic Medium Cond;}
{\f108\fbidi \fscript\fcharset0\fprq2{\*\panose 030804020302050b0404}Freestyle Script;}{\f109\fbidi \fscript\fcharset0\fprq2{\*\panose 03020402040607040605}French Script MT;}{\f110\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040504061007020d02}Gigi;}
{\f111\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0902020104020203}Gill Sans MT Ext Condensed Bold;}{\f112\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502020104020203}Gill Sans MT;}
{\f113\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0506020104020203}Gill Sans MT Condensed;}{\f114\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0a02020104020203}Gill Sans Ultra Bold;}
{\f115\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0a06020104020203}Gill Sans Ultra Bold Condensed;}{\f116\fbidi \froman\fcharset0\fprq2{\*\panose 02030808020601010101}Gloucester MT Extra Condensed;}
{\f117\fbidi \froman\fcharset0\fprq2{\*\panose 02020502050305020303}Goudy Old Style;}{\f118\fbidi \froman\fcharset0\fprq2{\*\panose 0202090407030b020401}Goudy Stout;}{\f119\fbidi \fdecor\fcharset0\fprq2{\*\panose 04030604020f02020d02}Harlow Solid Italic;}
{\f120\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040505050a02020702}Harrington;}{\f121\fbidi \froman\fcharset0\fprq2{\*\panose 02040502050506030303}High Tower Text;}{\f122\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020605060303030202}Imprint MT Shadow;}
{\f123\fbidi \fdecor\fcharset0\fprq2{\*\panose 04090605060d06020702}Jokerman;}{\f124\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040403040a02020202}Juice ITC;}{\f125\fbidi \fscript\fcharset0\fprq2{\*\panose 03050502040202030202}Kristen ITC;}
{\f126\fbidi \fscript\fcharset0\fprq2{\*\panose 030304020206070d0d06}Kunstler Script;}{\f127\fbidi \froman\fcharset0\fprq2{\*\panose 02040602050505020304}Lucida Bright;}
{\f128\fbidi \fscript\fcharset0\fprq2{\*\panose 03010101010101010101}Lucida Calligraphy;}{\f129\fbidi \froman\fcharset0\fprq2{\*\panose 02060602050505020204}Lucida Fax;}
{\f130\fbidi \fscript\fcharset0\fprq2{\*\panose 03010101010101010101}Lucida Handwriting;}{\f131\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602040502020204}Lucida Sans;}
{\f132\fbidi \fmodern\fcharset0\fprq1{\*\panose 020b0509030504030204}Lucida Sans Typewriter;}{\f133\fbidi \fdecor\fcharset0\fprq2{\*\panose 04030805050802020d02}Magneto;}{\f134\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0502030308020204}Maiandra GD;}
{\f135\fbidi \fscript\fcharset0\fprq2{\*\panose 03020802060602070202}Matura MT Script Capitals;}{\f136\fbidi \fscript\fcharset0\fprq2{\*\panose 03090702030407020403}Mistral;}
{\f137\fbidi \froman\fcharset0\fprq2{\*\panose 02070704070505020303}Modern No. 20;}{\f138\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020502070703030202}Niagara Engraved;}{\f139\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020502070702020202}Niagara Solid;}
{\f140\fbidi \fmodern\fcharset0\fprq2{\*\panose 02010509020102010303}OCR A Extended;}{\f141\fbidi \fscript\fcharset0\fprq2{\*\panose 03040902040508030806}Old English Text MT;}{\f142\fbidi \fdecor\fcharset0\fprq2{\*\panose 04050602080702020203}Onyx;}
{\f143\fbidi \fscript\fcharset0\fprq2{\*\panose 030303020206070c0b05}Palace Script MT;}{\f144\fbidi \fscript\fcharset0\fprq2{\*\panose 03070502060502030205}Papyrus;}{\f145\fbidi \fscript\fcharset0\fprq2{\*\panose 03040602040708040804}Parchment;}
{\f146\fbidi \froman\fcharset0\fprq2{\*\panose 02020502060401020303}Perpetua;}{\f147\fbidi \froman\fcharset0\fprq2{\*\panose 02020502060505020804}Perpetua Titling MT;}{\f148\fbidi \fdecor\fcharset0\fprq2{\*\panose 040506030a0602020202}Playbill;}
{\f149\fbidi \froman\fcharset0\fprq2{\*\panose 02080502050505020702}Poor Richard;}{\f150\fbidi \fscript\fcharset0\fprq2{\*\panose 03060402040406080204}Pristina;}{\f151\fbidi \fscript\fcharset0\fprq2{\*\panose 03070502040507070304}Rage Italic;}
{\f152\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040805050809020602}Ravie;}{\f153\fbidi \froman\fcharset0\fprq2{\*\panose 02060603020205020403}Rockwell;}{\f154\fbidi \froman\fcharset0\fprq2{\*\panose 02060603050405020104}Rockwell Condensed;}
{\f155\fbidi \froman\fcharset0\fprq2{\*\panose 02060903040505020403}Rockwell Extra Bold;}{\f156\fbidi \fscript\fcharset0\fprq2{\*\panose 030604020304060b0204}Informal Roman;}
{\f157\fbidi \fscript\fcharset0\fprq2{\*\panose 03040602040607080904}Script MT Bold;}{\f158\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020904020102020604}Showcard Gothic;}{\f159\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040a07060a02020202}Snap ITC;}
{\f160\fbidi \fdecor\fcharset0\fprq2{\*\panose 040409050d0802020404}Stencil;}{\f161\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602020104020603}Tw Cen MT;}{\f162\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0606020104020203}Tw Cen MT Condensed;}
{\f163\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020404030d07020202}Tempus Sans ITC;}{\f164\fbidi \fscript\fcharset0\fprq2{\*\panose 03070502030502020203}Viner Hand ITC;}{\f165\fbidi \fscript\fcharset0\fprq2{\*\panose 03020602050506090804}Vivaldi;}
{\f166\fbidi \fscript\fcharset0\fprq2{\*\panose 03050402040407070305}Vladimir Script;}{\f167\fbidi \froman\fcharset0\fprq2{\*\panose 020a0a07050505020404}Wide Latin;}{\f168\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0802020502020306}Berlin Sans FB Demi;}
{\f169\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0803020202020204}Tw Cen MT Condensed Extra Bold;}{\f170\fbidi \froman\fcharset2\fprq2{\*\panose 05020102010507070707}Wingdings 2;}
{\f171\fbidi \froman\fcharset2\fprq2{\*\panose 05040102010807070707}Wingdings 3;}{\f172\fbidi \fnil\fcharset0\fprq2{\*\panose 00000000000000000000}ZWAdobeF;}{\f173\fbidi \fmodern\fcharset128\fprq1{\*\panose 02020609040205080304}@MS Mincho;}
{\f174\fbidi \froman\fcharset128\fprq2{\*\panose 02020600040205080304}MS PMincho;}{\f175\fbidi \froman\fcharset128\fprq2{\*\panose 02020600040205080304}@MS PMincho;}{\f176\fbidi \fmodern\fcharset128\fprq1{\*\panose 020b0609070205080204}@MS Gothic;}
{\f177\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0600070205080204}MS PGothic;}{\f178\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0600070205080204}@MS PGothic;}{\f179\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0600070205080204}MS UI Gothic;}
{\f180\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0600070205080204}@MS UI Gothic;}{\f181\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0600000101010101}@Gulim;}{\f182\fbidi \fmodern\fcharset129\fprq1{\*\panose 020b0609000101010101}GulimChe;}
{\f183\fbidi \fmodern\fcharset129\fprq1{\*\panose 020b0609000101010101}@GulimChe;}{\f184\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0600000101010101}@Dotum;}{\f185\fbidi \fmodern\fcharset129\fprq1{\*\panose 020b0609000101010101}DotumChe;}
{\f186\fbidi \fmodern\fcharset129\fprq1{\*\panose 020b0609000101010101}@DotumChe;}{\f187\fbidi \froman\fcharset129\fprq2{\*\panose 02030600000101010101}@Batang;}{\f188\fbidi \fmodern\fcharset129\fprq1{\*\panose 02030609000101010101}BatangChe;}
{\f189\fbidi \fmodern\fcharset129\fprq1{\*\panose 02030609000101010101}@BatangChe;}{\f190\fbidi \froman\fcharset129\fprq2{\*\panose 02030600000101010101}Gungsuh;}{\f191\fbidi \froman\fcharset129\fprq2{\*\panose 02030600000101010101}@Gungsuh;}
{\f192\fbidi \fmodern\fcharset129\fprq1{\*\panose 02030609000101010101}GungsuhChe;}{\f193\fbidi \fmodern\fcharset129\fprq1{\*\panose 02030609000101010101}@GungsuhChe;}{\f194\fbidi \fnil\fcharset134\fprq2{\*\panose 02010600030101010101}@SimSun;}
{\f195\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609030101010101}NSimSun;}{\f196\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609030101010101}@NSimSun;}{\f197\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}@SimHei;}
{\f198\fbidi \fmodern\fcharset136\fprq1{\*\panose 02020509000000000000}@MingLiU;}{\f199\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@PMingLiU;}
{\f200\fbidi \fswiss\fcharset163\fprq2{\*\panose 00000000000000000000}Microsoft Sans Serif (Vietnames;}{\f201\fbidi \fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}Franklin Gothic Demi Cond Balti;}
{\f202\fbidi \fswiss\fcharset161\fprq2{\*\panose 00000000000000000000}Franklin Gothic Medium Cond Gre;}{\f203\fbidi \fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}Franklin Gothic Medium Cond Bal;}
{\f204\fbidi \fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}Gill Sans Ultra Bold Condensed ;}{\f205\fbidi \fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}Tw Cen MT Condensed Extra Bold ;}
{\f206\fbidi \fnil\fcharset0\fprq2{\*\panose 01010101010101010101}DaunPenh;}{\f207\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}DokChampa;}{\f208\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503040102020104}Euphemia;}
{\f209\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Vani;}{\f210\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Iskoola Pota;}{\f211\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Kalinga;}
{\f212\fbidi \froman\fcharset0\fprq2{\*\panose 02020503030404060203}Kartika;}{\f213\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Khmer UI;}{\f214\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Lao UI;}
{\f215\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0503020000020004}Malgun Gothic;}{\f216\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0503020000020004}@Malgun Gothic;}{\f217\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604030504040204}Meiryo;}
{\f218\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604030504040204}@Meiryo;}{\f219\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604030504040204}Meiryo UI;}{\f220\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604030504040204}@Meiryo UI;}
{\f221\fbidi \fnil\fcharset0\fprq2{\*\panose 01010100010101010101}Microsoft Himalaya;}{\f222\fbidi \fswiss\fcharset136\fprq2{\*\panose 020b0604030504040204}Microsoft JhengHei;}
{\f223\fbidi \fswiss\fcharset136\fprq2{\*\panose 020b0604030504040204}@Microsoft JhengHei;}{\f224\fbidi \fswiss\fcharset134\fprq2{\*\panose 020b0503020204020204}Microsoft YaHei;}
{\f225\fbidi \fswiss\fcharset134\fprq2{\*\panose 020b0503020204020204}@Microsoft YaHei;}{\f226\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}MingLiU_HKSCS;}
{\f227\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@MingLiU_HKSCS;}{\f228\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}MingLiU-ExtB;}{\f229\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@MingLiU-ExtB;}
{\f230\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}PMingLiU-ExtB;}{\f231\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@PMingLiU-ExtB;}
{\f232\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}MingLiU_HKSCS-ExtB;}{\f233\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@MingLiU_HKSCS-ExtB;}
{\f234\fbidi \fscript\fcharset0\fprq2{\*\panose 03000500000000000000}Mongolian Baiti;}{\f235\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Microsoft New Tai Lue;}{\f236\fbidi \fnil\fcharset0\fprq2{\*\panose 02000504070300020003}Nyala;}
{\f237\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Microsoft PhagsPa;}{\f238\fbidi \froman\fcharset0\fprq2{\*\panose 02020602070100000000}Plantagenet Cherokee;}
{\f239\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0504020000000003}Segoe Script;}{\f240\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0702040204020203}Segoe UI Semibold;}{\f241\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Segoe UI Light;}
{\f242\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Segoe UI Symbol;}{\f243\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}SimSun-ExtB;}{\f244\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}@SimSun-ExtB;}
{\f245\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Microsoft Tai Le;}{\f246\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Shonar Bangla;}
{\f247\fbidi \fscript\fcharset0\fprq2{\*\panose 03000500000000000000}Microsoft Yi Baiti;}{\f248\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Aparajita;}{\f249\fbidi \fnil\fcharset0\fprq2{\*\panose 02000000000000000000}Ebrima;}
{\f250\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Gisha;}{\f251\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Kokila;}{\f252\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0100010101010101}MoolBoran;}
{\f253\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Utsaah;}{\f254\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Vijaya;}{\f255\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Andalus;}
{\f256\fbidi \fscript\fcharset0\fprq2{\*\panose 03020402040406030203}Arabic Typesetting;}{\f257\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Simplified Arabic;}
{\f258\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Simplified Arabic Fixed;}{\f259\fbidi \fnil\fcharset0\fprq2{\*\panose 02000000000000000000}Sakkal Majalla;}
{\f260\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Traditional Arabic;}{\f261\fbidi \fnil\fcharset177\fprq2{\*\panose 02010803020104030203}Aharoni;}{\f262\fbidi \fswiss\fcharset177\fprq2{\*\panose 020e0502060401010101}David;}
{\f263\fbidi \fswiss\fcharset177\fprq2{\*\panose 020e0503060101010101}FrankRuehl;}{\f264\fbidi \fnil\fcharset177\fprq2{\*\panose 02010502060101010101}Levenim MT;}{\f265\fbidi \fswiss\fcharset177\fprq2{\*\panose 020b0502050101010101}Miriam;}
{\f266\fbidi \fmodern\fcharset177\fprq1{\*\panose 020b0509050101010101}Miriam Fixed;}{\f267\fbidi \fswiss\fcharset177\fprq2{\*\panose 020e0502050101010101}Narkisim;}{\f268\fbidi \fmodern\fcharset177\fprq1{\*\panose 02030509050101010101}Rod;}
{\f269\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}FangSong;}{\f270\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}@FangSong;}{\f271\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}KaiTi;}
{\f272\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}@KaiTi;}{\f273\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}AngsanaUPC;}{\f274\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Browallia New;}
{\f275\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}BrowalliaUPC;}{\f276\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0304020202020204}CordiaUPC;}{\f277\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}DilleniaUPC;}
{\f278\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}EucrosiaUPC;}{\f279\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}FreesiaUPC;}{\f280\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}IrisUPC;}
{\f281\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}JasmineUPC;}{\f282\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}KodchiangUPC;}{\f283\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}LilyUPC;}
{\f284\fbidi \fscript\fcharset136\fprq1{\*\panose 03000509000000000000}DFKai-SB;}{\f285\fbidi \fscript\fcharset136\fprq1{\*\panose 03000509000000000000}@DFKai-SB;}{\f286\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0502030303020204}Candara;}
{\f287\fbidi \fmodern\fcharset0\fprq1{\*\panose 020b0609020204030204}Consolas;}{\f288\fbidi \froman\fcharset0\fprq2{\*\panose 02030602050306030303}Constantia;}{\f289\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503020204020204}Corbel;}
{\f290\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040605051002020d02}Gabriola;}{\f291\fbidi \fnil\fcharset0\fprq2{\*\panose 02000600000000000000}Segoe Print;}{\f292\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604020202020204}@Arial Unicode MS;}
{\f293\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Gadugi;}{\f294\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Leelawadee;}{\f295\fbidi \fswiss\fcharset136\fprq2{\*\panose 020b0604030504040204}Microsoft JhengHei UI;}
{\f296\fbidi \fswiss\fcharset136\fprq2{\*\panose 020b0604030504040204}@Microsoft JhengHei UI;}{\f297\fbidi \fnil\fcharset0\fprq2{\*\panose 02000000000000000000}Microsoft Uighur;}
{\f298\fbidi \fswiss\fcharset134\fprq2{\*\panose 020b0503020204020204}Microsoft YaHei UI;}{\f299\fbidi \fswiss\fcharset134\fprq2{\*\panose 020b0503020204020204}@Microsoft YaHei UI;}
{\f300\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0402040204020203}Segoe UI Semilight;}{\f301\fbidi \fnil\fcharset2\fprq2{\*\panose 05010101010101010101}Bookshelf Symbol 7;}
{\f302\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}MS Reference Sans Serif;}{\f303\fbidi \fnil\fcharset2\fprq2{\*\panose 05000500000000000000}MS Reference Specialty;}
{\f304\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0603020201020101}Euro Sign;}{\f305\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Nirmala UI;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhimajor\f31502\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f306\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f307\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f309\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f310\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f311\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f312\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f313\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f314\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f316\fbidi \fswiss\fcharset238\fprq2 Arial CE;}{\f317\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}
{\f319\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f320\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f321\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}{\f322\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}
{\f323\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f324\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f326\fbidi \fmodern\fcharset238\fprq1 Courier New CE;}{\f327\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}
{\f329\fbidi \fmodern\fcharset161\fprq1 Courier New Greek;}{\f330\fbidi \fmodern\fcharset162\fprq1 Courier New Tur;}{\f331\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew);}{\f332\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic);}
{\f333\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic;}{\f334\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese);}{\f346\fbidi \fswiss\fcharset238\fprq2 Helvetica CE;}{\f347\fbidi \fswiss\fcharset204\fprq2 Helvetica Cyr;}
{\f349\fbidi \fswiss\fcharset161\fprq2 Helvetica Greek;}{\f350\fbidi \fswiss\fcharset162\fprq2 Helvetica Tur;}{\f351\fbidi \fswiss\fcharset177\fprq2 Helvetica (Hebrew);}{\f352\fbidi \fswiss\fcharset178\fprq2 Helvetica (Arabic);}
{\f353\fbidi \fswiss\fcharset186\fprq2 Helvetica Baltic;}{\f354\fbidi \fswiss\fcharset163\fprq2 Helvetica (Vietnamese);}{\f418\fbidi \fmodern\fcharset0\fprq1 MS Mincho Western{\*\falt ?l?r ??\'81\'66c};}
{\f416\fbidi \fmodern\fcharset238\fprq1 MS Mincho CE{\*\falt ?l?r ??\'81\'66c};}{\f417\fbidi \fmodern\fcharset204\fprq1 MS Mincho Cyr{\*\falt ?l?r ??\'81\'66c};}{\f419\fbidi \fmodern\fcharset161\fprq1 MS Mincho Greek{\*\falt ?l?r ??\'81\'66c};}
{\f420\fbidi \fmodern\fcharset162\fprq1 MS Mincho Tur{\*\falt ?l?r ??\'81\'66c};}{\f423\fbidi \fmodern\fcharset186\fprq1 MS Mincho Baltic{\*\falt ?l?r ??\'81\'66c};}{\f428\fbidi \froman\fcharset0\fprq2 Batang Western{\*\falt \'a9\'f6UAA};}
{\f426\fbidi \froman\fcharset238\fprq2 Batang CE{\*\falt \'a9\'f6UAA};}{\f427\fbidi \froman\fcharset204\fprq2 Batang Cyr{\*\falt \'a9\'f6UAA};}{\f429\fbidi \froman\fcharset161\fprq2 Batang Greek{\*\falt \'a9\'f6UAA};}
{\f430\fbidi \froman\fcharset162\fprq2 Batang Tur{\*\falt \'a9\'f6UAA};}{\f433\fbidi \froman\fcharset186\fprq2 Batang Baltic{\*\falt \'a9\'f6UAA};}{\f438\fbidi \fnil\fcharset0\fprq2 SimSun Western{\*\falt ??\'a8\'ac?};}
{\f448\fbidi \froman\fcharset0\fprq2 PMingLiU Western{\*\falt \'a1\'50s2OcuAe};}{\f458\fbidi \fmodern\fcharset0\fprq1 MS Gothic Western{\*\falt ?l?r ?S?V?b?N};}{\f456\fbidi \fmodern\fcharset238\fprq1 MS Gothic CE{\*\falt ?l?r ?S?V?b?N};}
{\f457\fbidi \fmodern\fcharset204\fprq1 MS Gothic Cyr{\*\falt ?l?r ?S?V?b?N};}{\f459\fbidi \fmodern\fcharset161\fprq1 MS Gothic Greek{\*\falt ?l?r ?S?V?b?N};}{\f460\fbidi \fmodern\fcharset162\fprq1 MS Gothic Tur{\*\falt ?l?r ?S?V?b?N};}
{\f463\fbidi \fmodern\fcharset186\fprq1 MS Gothic Baltic{\*\falt ?l?r ?S?V?b?N};}{\f468\fbidi \fswiss\fcharset0\fprq2 Dotum Western{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}{\f466\fbidi \fswiss\fcharset238\fprq2 Dotum CE{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}
{\f467\fbidi \fswiss\fcharset204\fprq2 Dotum Cyr{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}{\f469\fbidi \fswiss\fcharset161\fprq2 Dotum Greek{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}
{\f470\fbidi \fswiss\fcharset162\fprq2 Dotum Tur{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}{\f473\fbidi \fswiss\fcharset186\fprq2 Dotum Baltic{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}{\f478\fbidi \fmodern\fcharset0\fprq1 SimHei Western{\*\falt o\'a8\'b2\'a8\'ac?};}
{\f488\fbidi \fmodern\fcharset0\fprq1 MingLiU Western{\*\falt 2OcuAe};}{\f508\fbidi \fswiss\fcharset0\fprq2 Gulim Western{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}
{\f506\fbidi \fswiss\fcharset238\fprq2 Gulim CE{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}{\f507\fbidi \fswiss\fcharset204\fprq2 Gulim Cyr{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}
{\f509\fbidi \fswiss\fcharset161\fprq2 Gulim Greek{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}{\f510\fbidi \fswiss\fcharset162\fprq2 Gulim Tur{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}
{\f513\fbidi \fswiss\fcharset186\fprq2 Gulim Baltic{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}{\f516\fbidi \froman\fcharset238\fprq2 Century CE;}{\f517\fbidi \froman\fcharset204\fprq2 Century Cyr;}{\f519\fbidi \froman\fcharset161\fprq2 Century Greek;}
{\f520\fbidi \froman\fcharset162\fprq2 Century Tur;}{\f523\fbidi \froman\fcharset186\fprq2 Century Baltic;}{\f535\fbidi \froman\fcharset222\fprq2 Angsana New (Thai);}{\f545\fbidi \fswiss\fcharset222\fprq2 Cordia New (Thai);}
{\f566\fbidi \froman\fcharset238\fprq2 Sylfaen CE;}{\f567\fbidi \froman\fcharset204\fprq2 Sylfaen Cyr;}{\f569\fbidi \froman\fcharset161\fprq2 Sylfaen Greek;}{\f570\fbidi \froman\fcharset162\fprq2 Sylfaen Tur;}
{\f573\fbidi \froman\fcharset186\fprq2 Sylfaen Baltic;}{\f646\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}{\f647\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}{\f649\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}
{\f650\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f653\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}{\f654\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}{\f658\fbidi \fswiss\fcharset0\fprq2 Arial Unicode MS Western;}
{\f656\fbidi \fswiss\fcharset238\fprq2 Arial Unicode MS CE;}{\f657\fbidi \fswiss\fcharset204\fprq2 Arial Unicode MS Cyr;}{\f659\fbidi \fswiss\fcharset161\fprq2 Arial Unicode MS Greek;}{\f660\fbidi \fswiss\fcharset162\fprq2 Arial Unicode MS Tur;}
{\f661\fbidi \fswiss\fcharset177\fprq2 Arial Unicode MS (Hebrew);}{\f662\fbidi \fswiss\fcharset178\fprq2 Arial Unicode MS (Arabic);}{\f663\fbidi \fswiss\fcharset186\fprq2 Arial Unicode MS Baltic;}
{\f664\fbidi \fswiss\fcharset163\fprq2 Arial Unicode MS (Vietnamese);}{\f665\fbidi \fswiss\fcharset222\fprq2 Arial Unicode MS (Thai);}{\f666\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}{\f667\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}
{\f669\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\f670\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}{\f673\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}{\f674\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}
{\f676\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f677\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\f679\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f680\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\f683\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\f684\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f686\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f687\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}
{\f689\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\f690\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f693\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f694\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}
{\f696\fbidi \fswiss\fcharset238\fprq2 Segoe UI CE;}{\f697\fbidi \fswiss\fcharset204\fprq2 Segoe UI Cyr;}{\f699\fbidi \fswiss\fcharset161\fprq2 Segoe UI Greek;}{\f700\fbidi \fswiss\fcharset162\fprq2 Segoe UI Tur;}
{\f702\fbidi \fswiss\fcharset178\fprq2 Segoe UI (Arabic);}{\f703\fbidi \fswiss\fcharset186\fprq2 Segoe UI Baltic;}{\f704\fbidi \fswiss\fcharset163\fprq2 Segoe UI (Vietnamese);}{\f716\fbidi \fswiss\fcharset238\fprq2 Tahoma CE;}
{\f717\fbidi \fswiss\fcharset204\fprq2 Tahoma Cyr;}{\f719\fbidi \fswiss\fcharset161\fprq2 Tahoma Greek;}{\f720\fbidi \fswiss\fcharset162\fprq2 Tahoma Tur;}{\f721\fbidi \fswiss\fcharset177\fprq2 Tahoma (Hebrew);}
{\f722\fbidi \fswiss\fcharset178\fprq2 Tahoma (Arabic);}{\f723\fbidi \fswiss\fcharset186\fprq2 Tahoma Baltic;}{\f724\fbidi \fswiss\fcharset163\fprq2 Tahoma (Vietnamese);}{\f725\fbidi \fswiss\fcharset222\fprq2 Tahoma (Thai);}
{\f736\fbidi \froman\fcharset238\fprq2 Century Schoolbook CE;}{\f737\fbidi \froman\fcharset204\fprq2 Century Schoolbook Cyr;}{\f739\fbidi \froman\fcharset161\fprq2 Century Schoolbook Greek;}{\f740\fbidi \froman\fcharset162\fprq2 Century Schoolbook Tur;}
{\f743\fbidi \froman\fcharset186\fprq2 Century Schoolbook Baltic;}{\f756\fbidi \fmodern\fcharset238\fprq1 Lucida Console CE;}{\f757\fbidi \fmodern\fcharset204\fprq1 Lucida Console Cyr;}{\f759\fbidi \fmodern\fcharset161\fprq1 Lucida Console Greek;}
{\f760\fbidi \fmodern\fcharset162\fprq1 Lucida Console Tur;}{\f766\fbidi \fswiss\fcharset238\fprq2 Lucida Sans Unicode CE;}{\f767\fbidi \fswiss\fcharset204\fprq2 Lucida Sans Unicode Cyr;}{\f769\fbidi \fswiss\fcharset161\fprq2 Lucida Sans Unicode Greek;}
{\f770\fbidi \fswiss\fcharset162\fprq2 Lucida Sans Unicode Tur;}{\f771\fbidi \fswiss\fcharset177\fprq2 Lucida Sans Unicode (Hebrew);}{\f773\fbidi \fswiss\fcharset186\fprq2 Lucida Sans Unicode Baltic;}{\f776\fbidi \fswiss\fcharset238\fprq2 Verdana CE;}
{\f777\fbidi \fswiss\fcharset204\fprq2 Verdana Cyr;}{\f779\fbidi \fswiss\fcharset161\fprq2 Verdana Greek;}{\f780\fbidi \fswiss\fcharset162\fprq2 Verdana Tur;}{\f783\fbidi \fswiss\fcharset186\fprq2 Verdana Baltic;}
{\f784\fbidi \fswiss\fcharset163\fprq2 Verdana (Vietnamese);}{\f786\fbidi \fswiss\fcharset238\fprq2 Arial Black CE;}{\f787\fbidi \fswiss\fcharset204\fprq2 Arial Black Cyr;}{\f789\fbidi \fswiss\fcharset161\fprq2 Arial Black Greek;}
{\f790\fbidi \fswiss\fcharset162\fprq2 Arial Black Tur;}{\f793\fbidi \fswiss\fcharset186\fprq2 Arial Black Baltic;}{\f796\fbidi \fscript\fcharset238\fprq2 Comic Sans MS CE;}{\f797\fbidi \fscript\fcharset204\fprq2 Comic Sans MS Cyr;}
{\f799\fbidi \fscript\fcharset161\fprq2 Comic Sans MS Greek;}{\f800\fbidi \fscript\fcharset162\fprq2 Comic Sans MS Tur;}{\f803\fbidi \fscript\fcharset186\fprq2 Comic Sans MS Baltic;}{\f806\fbidi \fswiss\fcharset238\fprq2 Impact CE;}
{\f807\fbidi \fswiss\fcharset204\fprq2 Impact Cyr;}{\f809\fbidi \fswiss\fcharset161\fprq2 Impact Greek;}{\f810\fbidi \fswiss\fcharset162\fprq2 Impact Tur;}{\f813\fbidi \fswiss\fcharset186\fprq2 Impact Baltic;}
{\f816\fbidi \froman\fcharset238\fprq2 Georgia CE;}{\f817\fbidi \froman\fcharset204\fprq2 Georgia Cyr;}{\f819\fbidi \froman\fcharset161\fprq2 Georgia Greek;}{\f820\fbidi \froman\fcharset162\fprq2 Georgia Tur;}
{\f823\fbidi \froman\fcharset186\fprq2 Georgia Baltic;}{\f826\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Medium CE;}{\f827\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Medium Cyr;}
{\f829\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Medium Greek;}{\f830\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Medium Tur;}{\f833\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Medium Baltic;}
{\f836\fbidi \froman\fcharset238\fprq2 Palatino Linotype CE;}{\f837\fbidi \froman\fcharset204\fprq2 Palatino Linotype Cyr;}{\f839\fbidi \froman\fcharset161\fprq2 Palatino Linotype Greek;}{\f840\fbidi \froman\fcharset162\fprq2 Palatino Linotype Tur;}
{\f843\fbidi \froman\fcharset186\fprq2 Palatino Linotype Baltic;}{\f844\fbidi \froman\fcharset163\fprq2 Palatino Linotype (Vietnamese);}{\f846\fbidi \fswiss\fcharset238\fprq2 Trebuchet MS CE;}{\f847\fbidi \fswiss\fcharset204\fprq2 Trebuchet MS Cyr;}
{\f849\fbidi \fswiss\fcharset161\fprq2 Trebuchet MS Greek;}{\f850\fbidi \fswiss\fcharset162\fprq2 Trebuchet MS Tur;}{\f853\fbidi \fswiss\fcharset186\fprq2 Trebuchet MS Baltic;}{\f876\fbidi \fswiss\fcharset238\fprq2 Microsoft Sans Serif CE;}
{\f877\fbidi \fswiss\fcharset204\fprq2 Microsoft Sans Serif Cyr;}{\f879\fbidi \fswiss\fcharset161\fprq2 Microsoft Sans Serif Greek;}{\f880\fbidi \fswiss\fcharset162\fprq2 Microsoft Sans Serif Tur;}
{\f881\fbidi \fswiss\fcharset177\fprq2 Microsoft Sans Serif (Hebrew);}{\f882\fbidi \fswiss\fcharset178\fprq2 Microsoft Sans Serif (Arabic);}{\f883\fbidi \fswiss\fcharset186\fprq2 Microsoft Sans Serif Baltic;}
{\f884\fbidi \fswiss\fcharset163\fprq2 Microsoft Sans Serif (Vietnamese);}{\f885\fbidi \fswiss\fcharset222\fprq2 Microsoft Sans Serif (Thai);}{\f886\fbidi \fswiss\fcharset238\fprq2 Arial Narrow CE;}{\f887\fbidi \fswiss\fcharset204\fprq2 Arial Narrow Cyr;}
{\f889\fbidi \fswiss\fcharset161\fprq2 Arial Narrow Greek;}{\f890\fbidi \fswiss\fcharset162\fprq2 Arial Narrow Tur;}{\f893\fbidi \fswiss\fcharset186\fprq2 Arial Narrow Baltic;}{\f896\fbidi \froman\fcharset238\fprq2 Book Antiqua CE;}
{\f897\fbidi \froman\fcharset204\fprq2 Book Antiqua Cyr;}{\f899\fbidi \froman\fcharset161\fprq2 Book Antiqua Greek;}{\f900\fbidi \froman\fcharset162\fprq2 Book Antiqua Tur;}{\f903\fbidi \froman\fcharset186\fprq2 Book Antiqua Baltic;}
{\f906\fbidi \froman\fcharset238\fprq2 Bookman Old Style CE;}{\f907\fbidi \froman\fcharset204\fprq2 Bookman Old Style Cyr;}{\f909\fbidi \froman\fcharset161\fprq2 Bookman Old Style Greek;}{\f910\fbidi \froman\fcharset162\fprq2 Bookman Old Style Tur;}
{\f913\fbidi \froman\fcharset186\fprq2 Bookman Old Style Baltic;}{\f916\fbidi \fswiss\fcharset238\fprq2 Century Gothic CE;}{\f917\fbidi \fswiss\fcharset204\fprq2 Century Gothic Cyr;}{\f919\fbidi \fswiss\fcharset161\fprq2 Century Gothic Greek;}
{\f920\fbidi \fswiss\fcharset162\fprq2 Century Gothic Tur;}{\f923\fbidi \fswiss\fcharset186\fprq2 Century Gothic Baltic;}{\f926\fbidi \froman\fcharset238\fprq2 Garamond CE;}{\f927\fbidi \froman\fcharset204\fprq2 Garamond Cyr;}
{\f929\fbidi \froman\fcharset161\fprq2 Garamond Greek;}{\f930\fbidi \froman\fcharset162\fprq2 Garamond Tur;}{\f933\fbidi \froman\fcharset186\fprq2 Garamond Baltic;}{\f936\fbidi \fswiss\fcharset238\fprq2 Haettenschweiler CE;}
{\f937\fbidi \fswiss\fcharset204\fprq2 Haettenschweiler Cyr;}{\f939\fbidi \fswiss\fcharset161\fprq2 Haettenschweiler Greek;}{\f940\fbidi \fswiss\fcharset162\fprq2 Haettenschweiler Tur;}{\f943\fbidi \fswiss\fcharset186\fprq2 Haettenschweiler Baltic;}
{\f956\fbidi \fscript\fcharset238\fprq2 Monotype Corsiva CE;}{\f957\fbidi \fscript\fcharset204\fprq2 Monotype Corsiva Cyr;}{\f959\fbidi \fscript\fcharset161\fprq2 Monotype Corsiva Greek;}{\f960\fbidi \fscript\fcharset162\fprq2 Monotype Corsiva Tur;}
{\f963\fbidi \fscript\fcharset186\fprq2 Monotype Corsiva Baltic;}{\f1090\fbidi \froman\fcharset162\fprq2 Bodoni MT Poster Compressed Tur;}{\f1336\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Book CE;}
{\f1337\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Book Cyr;}{\f1339\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Book Greek;}{\f1340\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Book Tur;}
{\f1343\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Book Baltic;}{\f1346\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Demi CE;}{\f1347\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Demi Cyr;}
{\f1349\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Demi Greek;}{\f1350\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Demi Tur;}{\f1353\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Demi Baltic;}
{\f1356\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Demi Cond CE;}{\f1357\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Demi Cond Cyr;}{\f1359\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Demi Cond Greek;}
{\f1360\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Demi Cond Tur;}{\f1363\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Demi Cond Baltic;}{\f1366\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Heavy CE;}
{\f1367\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Heavy Cyr;}{\f1369\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Heavy Greek;}{\f1370\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Heavy Tur;}
{\f1373\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Heavy Baltic;}{\f1376\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Medium Cond CE;}{\f1377\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Medium Cond Cyr;}
{\f1379\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Medium Cond Greek;}{\f1380\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Medium Cond Tur;}{\f1383\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Medium Cond Baltic;}
{\f1416\fbidi \fswiss\fcharset238\fprq2 Gill Sans MT Ext Condensed Bold CE;}{\f1426\fbidi \fswiss\fcharset238\fprq2 Gill Sans MT CE;}{\f1436\fbidi \fswiss\fcharset238\fprq2 Gill Sans MT Condensed CE;}
{\f1446\fbidi \fswiss\fcharset238\fprq2 Gill Sans Ultra Bold CE;}{\f1456\fbidi \fswiss\fcharset238\fprq2 Gill Sans Ultra Bold Condensed CE;}{\f1666\fbidi \fscript\fcharset238\fprq2 Mistral CE;}{\f1667\fbidi \fscript\fcharset204\fprq2 Mistral Cyr;}
{\f1669\fbidi \fscript\fcharset161\fprq2 Mistral Greek;}{\f1670\fbidi \fscript\fcharset162\fprq2 Mistral Tur;}{\f1673\fbidi \fscript\fcharset186\fprq2 Mistral Baltic;}{\f1916\fbidi \fswiss\fcharset238\fprq2 Tw Cen MT CE;}
{\f1926\fbidi \fswiss\fcharset238\fprq2 Tw Cen MT Condensed CE;}{\f1996\fbidi \fswiss\fcharset238\fprq2 Tw Cen MT Condensed Extra Bold CE;}{\f2026\fbidi \fnil\fcharset238\fprq2 ZWAdobeF CE;}{\f2027\fbidi \fnil\fcharset204\fprq2 ZWAdobeF Cyr;}
{\f2029\fbidi \fnil\fcharset161\fprq2 ZWAdobeF Greek;}{\f2030\fbidi \fnil\fcharset162\fprq2 ZWAdobeF Tur;}{\f2031\fbidi \fnil\fcharset177\fprq2 ZWAdobeF (Hebrew);}{\f2032\fbidi \fnil\fcharset178\fprq2 ZWAdobeF (Arabic);}
{\f2033\fbidi \fnil\fcharset186\fprq2 ZWAdobeF Baltic;}{\f2034\fbidi \fnil\fcharset163\fprq2 ZWAdobeF (Vietnamese);}{\f2038\fbidi \fmodern\fcharset0\fprq1 @MS Mincho Western;}{\f2036\fbidi \fmodern\fcharset238\fprq1 @MS Mincho CE;}
{\f2037\fbidi \fmodern\fcharset204\fprq1 @MS Mincho Cyr;}{\f2039\fbidi \fmodern\fcharset161\fprq1 @MS Mincho Greek;}{\f2040\fbidi \fmodern\fcharset162\fprq1 @MS Mincho Tur;}{\f2043\fbidi \fmodern\fcharset186\fprq1 @MS Mincho Baltic;}
{\f2048\fbidi \froman\fcharset0\fprq2 MS PMincho Western;}{\f2046\fbidi \froman\fcharset238\fprq2 MS PMincho CE;}{\f2047\fbidi \froman\fcharset204\fprq2 MS PMincho Cyr;}{\f2049\fbidi \froman\fcharset161\fprq2 MS PMincho Greek;}
{\f2050\fbidi \froman\fcharset162\fprq2 MS PMincho Tur;}{\f2053\fbidi \froman\fcharset186\fprq2 MS PMincho Baltic;}{\f2058\fbidi \froman\fcharset0\fprq2 @MS PMincho Western;}{\f2056\fbidi \froman\fcharset238\fprq2 @MS PMincho CE;}
{\f2057\fbidi \froman\fcharset204\fprq2 @MS PMincho Cyr;}{\f2059\fbidi \froman\fcharset161\fprq2 @MS PMincho Greek;}{\f2060\fbidi \froman\fcharset162\fprq2 @MS PMincho Tur;}{\f2063\fbidi \froman\fcharset186\fprq2 @MS PMincho Baltic;}
{\f2068\fbidi \fmodern\fcharset0\fprq1 @MS Gothic Western;}{\f2066\fbidi \fmodern\fcharset238\fprq1 @MS Gothic CE;}{\f2067\fbidi \fmodern\fcharset204\fprq1 @MS Gothic Cyr;}{\f2069\fbidi \fmodern\fcharset161\fprq1 @MS Gothic Greek;}
{\f2070\fbidi \fmodern\fcharset162\fprq1 @MS Gothic Tur;}{\f2073\fbidi \fmodern\fcharset186\fprq1 @MS Gothic Baltic;}{\f2078\fbidi \fswiss\fcharset0\fprq2 MS PGothic Western;}{\f2076\fbidi \fswiss\fcharset238\fprq2 MS PGothic CE;}
{\f2077\fbidi \fswiss\fcharset204\fprq2 MS PGothic Cyr;}{\f2079\fbidi \fswiss\fcharset161\fprq2 MS PGothic Greek;}{\f2080\fbidi \fswiss\fcharset162\fprq2 MS PGothic Tur;}{\f2083\fbidi \fswiss\fcharset186\fprq2 MS PGothic Baltic;}
{\f2088\fbidi \fswiss\fcharset0\fprq2 @MS PGothic Western;}{\f2086\fbidi \fswiss\fcharset238\fprq2 @MS PGothic CE;}{\f2087\fbidi \fswiss\fcharset204\fprq2 @MS PGothic Cyr;}{\f2089\fbidi \fswiss\fcharset161\fprq2 @MS PGothic Greek;}
{\f2090\fbidi \fswiss\fcharset162\fprq2 @MS PGothic Tur;}{\f2093\fbidi \fswiss\fcharset186\fprq2 @MS PGothic Baltic;}{\f2098\fbidi \fswiss\fcharset0\fprq2 MS UI Gothic Western;}{\f2096\fbidi \fswiss\fcharset238\fprq2 MS UI Gothic CE;}
{\f2097\fbidi \fswiss\fcharset204\fprq2 MS UI Gothic Cyr;}{\f2099\fbidi \fswiss\fcharset161\fprq2 MS UI Gothic Greek;}{\f2100\fbidi \fswiss\fcharset162\fprq2 MS UI Gothic Tur;}{\f2103\fbidi \fswiss\fcharset186\fprq2 MS UI Gothic Baltic;}
{\f2108\fbidi \fswiss\fcharset0\fprq2 @MS UI Gothic Western;}{\f2106\fbidi \fswiss\fcharset238\fprq2 @MS UI Gothic CE;}{\f2107\fbidi \fswiss\fcharset204\fprq2 @MS UI Gothic Cyr;}{\f2109\fbidi \fswiss\fcharset161\fprq2 @MS UI Gothic Greek;}
{\f2110\fbidi \fswiss\fcharset162\fprq2 @MS UI Gothic Tur;}{\f2113\fbidi \fswiss\fcharset186\fprq2 @MS UI Gothic Baltic;}{\f2118\fbidi \fswiss\fcharset0\fprq2 @Gulim Western;}{\f2116\fbidi \fswiss\fcharset238\fprq2 @Gulim CE;}
{\f2117\fbidi \fswiss\fcharset204\fprq2 @Gulim Cyr;}{\f2119\fbidi \fswiss\fcharset161\fprq2 @Gulim Greek;}{\f2120\fbidi \fswiss\fcharset162\fprq2 @Gulim Tur;}{\f2123\fbidi \fswiss\fcharset186\fprq2 @Gulim Baltic;}
{\f2128\fbidi \fmodern\fcharset0\fprq1 GulimChe Western;}{\f2126\fbidi \fmodern\fcharset238\fprq1 GulimChe CE;}{\f2127\fbidi \fmodern\fcharset204\fprq1 GulimChe Cyr;}{\f2129\fbidi \fmodern\fcharset161\fprq1 GulimChe Greek;}
{\f2130\fbidi \fmodern\fcharset162\fprq1 GulimChe Tur;}{\f2133\fbidi \fmodern\fcharset186\fprq1 GulimChe Baltic;}{\f2138\fbidi \fmodern\fcharset0\fprq1 @GulimChe Western;}{\f2136\fbidi \fmodern\fcharset238\fprq1 @GulimChe CE;}
{\f2137\fbidi \fmodern\fcharset204\fprq1 @GulimChe Cyr;}{\f2139\fbidi \fmodern\fcharset161\fprq1 @GulimChe Greek;}{\f2140\fbidi \fmodern\fcharset162\fprq1 @GulimChe Tur;}{\f2143\fbidi \fmodern\fcharset186\fprq1 @GulimChe Baltic;}
{\f2148\fbidi \fswiss\fcharset0\fprq2 @Dotum Western;}{\f2146\fbidi \fswiss\fcharset238\fprq2 @Dotum CE;}{\f2147\fbidi \fswiss\fcharset204\fprq2 @Dotum Cyr;}{\f2149\fbidi \fswiss\fcharset161\fprq2 @Dotum Greek;}
{\f2150\fbidi \fswiss\fcharset162\fprq2 @Dotum Tur;}{\f2153\fbidi \fswiss\fcharset186\fprq2 @Dotum Baltic;}{\f2158\fbidi \fmodern\fcharset0\fprq1 DotumChe Western;}{\f2156\fbidi \fmodern\fcharset238\fprq1 DotumChe CE;}
{\f2157\fbidi \fmodern\fcharset204\fprq1 DotumChe Cyr;}{\f2159\fbidi \fmodern\fcharset161\fprq1 DotumChe Greek;}{\f2160\fbidi \fmodern\fcharset162\fprq1 DotumChe Tur;}{\f2163\fbidi \fmodern\fcharset186\fprq1 DotumChe Baltic;}
{\f2168\fbidi \fmodern\fcharset0\fprq1 @DotumChe Western;}{\f2166\fbidi \fmodern\fcharset238\fprq1 @DotumChe CE;}{\f2167\fbidi \fmodern\fcharset204\fprq1 @DotumChe Cyr;}{\f2169\fbidi \fmodern\fcharset161\fprq1 @DotumChe Greek;}
{\f2170\fbidi \fmodern\fcharset162\fprq1 @DotumChe Tur;}{\f2173\fbidi \fmodern\fcharset186\fprq1 @DotumChe Baltic;}{\f2178\fbidi \froman\fcharset0\fprq2 @Batang Western;}{\f2176\fbidi \froman\fcharset238\fprq2 @Batang CE;}
{\f2177\fbidi \froman\fcharset204\fprq2 @Batang Cyr;}{\f2179\fbidi \froman\fcharset161\fprq2 @Batang Greek;}{\f2180\fbidi \froman\fcharset162\fprq2 @Batang Tur;}{\f2183\fbidi \froman\fcharset186\fprq2 @Batang Baltic;}
{\f2188\fbidi \fmodern\fcharset0\fprq1 BatangChe Western;}{\f2186\fbidi \fmodern\fcharset238\fprq1 BatangChe CE;}{\f2187\fbidi \fmodern\fcharset204\fprq1 BatangChe Cyr;}{\f2189\fbidi \fmodern\fcharset161\fprq1 BatangChe Greek;}
{\f2190\fbidi \fmodern\fcharset162\fprq1 BatangChe Tur;}{\f2193\fbidi \fmodern\fcharset186\fprq1 BatangChe Baltic;}{\f2198\fbidi \fmodern\fcharset0\fprq1 @BatangChe Western;}{\f2196\fbidi \fmodern\fcharset238\fprq1 @BatangChe CE;}
{\f2197\fbidi \fmodern\fcharset204\fprq1 @BatangChe Cyr;}{\f2199\fbidi \fmodern\fcharset161\fprq1 @BatangChe Greek;}{\f2200\fbidi \fmodern\fcharset162\fprq1 @BatangChe Tur;}{\f2203\fbidi \fmodern\fcharset186\fprq1 @BatangChe Baltic;}
{\f2208\fbidi \froman\fcharset0\fprq2 Gungsuh Western;}{\f2206\fbidi \froman\fcharset238\fprq2 Gungsuh CE;}{\f2207\fbidi \froman\fcharset204\fprq2 Gungsuh Cyr;}{\f2209\fbidi \froman\fcharset161\fprq2 Gungsuh Greek;}
{\f2210\fbidi \froman\fcharset162\fprq2 Gungsuh Tur;}{\f2213\fbidi \froman\fcharset186\fprq2 Gungsuh Baltic;}{\f2218\fbidi \froman\fcharset0\fprq2 @Gungsuh Western;}{\f2216\fbidi \froman\fcharset238\fprq2 @Gungsuh CE;}
{\f2217\fbidi \froman\fcharset204\fprq2 @Gungsuh Cyr;}{\f2219\fbidi \froman\fcharset161\fprq2 @Gungsuh Greek;}{\f2220\fbidi \froman\fcharset162\fprq2 @Gungsuh Tur;}{\f2223\fbidi \froman\fcharset186\fprq2 @Gungsuh Baltic;}
{\f2228\fbidi \fmodern\fcharset0\fprq1 GungsuhChe Western;}{\f2226\fbidi \fmodern\fcharset238\fprq1 GungsuhChe CE;}{\f2227\fbidi \fmodern\fcharset204\fprq1 GungsuhChe Cyr;}{\f2229\fbidi \fmodern\fcharset161\fprq1 GungsuhChe Greek;}
{\f2230\fbidi \fmodern\fcharset162\fprq1 GungsuhChe Tur;}{\f2233\fbidi \fmodern\fcharset186\fprq1 GungsuhChe Baltic;}{\f2238\fbidi \fmodern\fcharset0\fprq1 @GungsuhChe Western;}{\f2236\fbidi \fmodern\fcharset238\fprq1 @GungsuhChe CE;}
{\f2237\fbidi \fmodern\fcharset204\fprq1 @GungsuhChe Cyr;}{\f2239\fbidi \fmodern\fcharset161\fprq1 @GungsuhChe Greek;}{\f2240\fbidi \fmodern\fcharset162\fprq1 @GungsuhChe Tur;}{\f2243\fbidi \fmodern\fcharset186\fprq1 @GungsuhChe Baltic;}
{\f2248\fbidi \fnil\fcharset0\fprq2 @SimSun Western;}{\f2258\fbidi \fmodern\fcharset0\fprq1 NSimSun Western;}{\f2268\fbidi \fmodern\fcharset0\fprq1 @NSimSun Western;}{\f2278\fbidi \fmodern\fcharset0\fprq1 @SimHei Western;}
{\f2288\fbidi \fmodern\fcharset0\fprq1 @MingLiU Western;}{\f2298\fbidi \froman\fcharset0\fprq2 @PMingLiU Western;}{\f2385\fbidi \fswiss\fcharset222\fprq2 DokChampa (Thai);}{\f2458\fbidi \fswiss\fcharset0\fprq2 Malgun Gothic Western;}
{\f2468\fbidi \fswiss\fcharset0\fprq2 @Malgun Gothic Western;}{\f2478\fbidi \fswiss\fcharset0\fprq2 Meiryo Western;}{\f2476\fbidi \fswiss\fcharset238\fprq2 Meiryo CE;}{\f2477\fbidi \fswiss\fcharset204\fprq2 Meiryo Cyr;}
{\f2479\fbidi \fswiss\fcharset161\fprq2 Meiryo Greek;}{\f2480\fbidi \fswiss\fcharset162\fprq2 Meiryo Tur;}{\f2483\fbidi \fswiss\fcharset186\fprq2 Meiryo Baltic;}{\f2488\fbidi \fswiss\fcharset0\fprq2 @Meiryo Western;}
{\f2486\fbidi \fswiss\fcharset238\fprq2 @Meiryo CE;}{\f2487\fbidi \fswiss\fcharset204\fprq2 @Meiryo Cyr;}{\f2489\fbidi \fswiss\fcharset161\fprq2 @Meiryo Greek;}{\f2490\fbidi \fswiss\fcharset162\fprq2 @Meiryo Tur;}
{\f2493\fbidi \fswiss\fcharset186\fprq2 @Meiryo Baltic;}{\f2498\fbidi \fswiss\fcharset0\fprq2 Meiryo UI Western;}{\f2496\fbidi \fswiss\fcharset238\fprq2 Meiryo UI CE;}{\f2497\fbidi \fswiss\fcharset204\fprq2 Meiryo UI Cyr;}
{\f2499\fbidi \fswiss\fcharset161\fprq2 Meiryo UI Greek;}{\f2500\fbidi \fswiss\fcharset162\fprq2 Meiryo UI Tur;}{\f2503\fbidi \fswiss\fcharset186\fprq2 Meiryo UI Baltic;}{\f2508\fbidi \fswiss\fcharset0\fprq2 @Meiryo UI Western;}
{\f2506\fbidi \fswiss\fcharset238\fprq2 @Meiryo UI CE;}{\f2507\fbidi \fswiss\fcharset204\fprq2 @Meiryo UI Cyr;}{\f2509\fbidi \fswiss\fcharset161\fprq2 @Meiryo UI Greek;}{\f2510\fbidi \fswiss\fcharset162\fprq2 @Meiryo UI Tur;}
{\f2513\fbidi \fswiss\fcharset186\fprq2 @Meiryo UI Baltic;}{\f2528\fbidi \fswiss\fcharset0\fprq2 Microsoft JhengHei Western;}{\f2529\fbidi \fswiss\fcharset161\fprq2 Microsoft JhengHei Greek;}
{\f2538\fbidi \fswiss\fcharset0\fprq2 @Microsoft JhengHei Western;}{\f2539\fbidi \fswiss\fcharset161\fprq2 @Microsoft JhengHei Greek;}{\f2548\fbidi \fswiss\fcharset0\fprq2 Microsoft YaHei Western;}
{\f2546\fbidi \fswiss\fcharset238\fprq2 Microsoft YaHei CE;}{\f2547\fbidi \fswiss\fcharset204\fprq2 Microsoft YaHei Cyr;}{\f2549\fbidi \fswiss\fcharset161\fprq2 Microsoft YaHei Greek;}{\f2550\fbidi \fswiss\fcharset162\fprq2 Microsoft YaHei Tur;}
{\f2558\fbidi \fswiss\fcharset0\fprq2 @Microsoft YaHei Western;}{\f2556\fbidi \fswiss\fcharset238\fprq2 @Microsoft YaHei CE;}{\f2557\fbidi \fswiss\fcharset204\fprq2 @Microsoft YaHei Cyr;}{\f2559\fbidi \fswiss\fcharset161\fprq2 @Microsoft YaHei Greek;}
{\f2560\fbidi \fswiss\fcharset162\fprq2 @Microsoft YaHei Tur;}{\f2568\fbidi \froman\fcharset0\fprq2 MingLiU_HKSCS Western;}{\f2578\fbidi \froman\fcharset0\fprq2 @MingLiU_HKSCS Western;}{\f2588\fbidi \froman\fcharset0\fprq2 MingLiU-ExtB Western;}
{\f2598\fbidi \froman\fcharset0\fprq2 @MingLiU-ExtB Western;}{\f2608\fbidi \froman\fcharset0\fprq2 PMingLiU-ExtB Western;}{\f2618\fbidi \froman\fcharset0\fprq2 @PMingLiU-ExtB Western;}{\f2628\fbidi \froman\fcharset0\fprq2 MingLiU_HKSCS-ExtB Western;}
{\f2638\fbidi \froman\fcharset0\fprq2 @MingLiU_HKSCS-ExtB Western;}{\f2666\fbidi \fnil\fcharset238\fprq2 Nyala CE;}{\f2670\fbidi \fnil\fcharset162\fprq2 Nyala Tur;}{\f2673\fbidi \fnil\fcharset186\fprq2 Nyala Baltic;}
{\f2696\fbidi \fswiss\fcharset238\fprq2 Segoe Script CE;}{\f2697\fbidi \fswiss\fcharset204\fprq2 Segoe Script Cyr;}{\f2699\fbidi \fswiss\fcharset161\fprq2 Segoe Script Greek;}{\f2700\fbidi \fswiss\fcharset162\fprq2 Segoe Script Tur;}
{\f2703\fbidi \fswiss\fcharset186\fprq2 Segoe Script Baltic;}{\f2706\fbidi \fswiss\fcharset238\fprq2 Segoe UI Semibold CE;}{\f2707\fbidi \fswiss\fcharset204\fprq2 Segoe UI Semibold Cyr;}{\f2709\fbidi \fswiss\fcharset161\fprq2 Segoe UI Semibold Greek;}
{\f2710\fbidi \fswiss\fcharset162\fprq2 Segoe UI Semibold Tur;}{\f2713\fbidi \fswiss\fcharset186\fprq2 Segoe UI Semibold Baltic;}{\f2714\fbidi \fswiss\fcharset163\fprq2 Segoe UI Semibold (Vietnamese);}
{\f2716\fbidi \fswiss\fcharset238\fprq2 Segoe UI Light CE;}{\f2717\fbidi \fswiss\fcharset204\fprq2 Segoe UI Light Cyr;}{\f2719\fbidi \fswiss\fcharset161\fprq2 Segoe UI Light Greek;}{\f2720\fbidi \fswiss\fcharset162\fprq2 Segoe UI Light Tur;}
{\f2723\fbidi \fswiss\fcharset186\fprq2 Segoe UI Light Baltic;}{\f2724\fbidi \fswiss\fcharset163\fprq2 Segoe UI Light (Vietnamese);}{\f2738\fbidi \fmodern\fcharset0\fprq1 SimSun-ExtB Western;}{\f2748\fbidi \fmodern\fcharset0\fprq1 @SimSun-ExtB Western;}
{\f2796\fbidi \fnil\fcharset238\fprq2 Ebrima CE;}{\f2800\fbidi \fnil\fcharset162\fprq2 Ebrima Tur;}{\f2803\fbidi \fnil\fcharset186\fprq2 Ebrima Baltic;}{\f2811\fbidi \fswiss\fcharset177\fprq2 Gisha (Hebrew);}
{\f2862\fbidi \froman\fcharset178\fprq2 Andalus (Arabic);}{\f2866\fbidi \fscript\fcharset238\fprq2 Arabic Typesetting CE;}{\f2870\fbidi \fscript\fcharset162\fprq2 Arabic Typesetting Tur;}
{\f2872\fbidi \fscript\fcharset178\fprq2 Arabic Typesetting (Arabic);}{\f2873\fbidi \fscript\fcharset186\fprq2 Arabic Typesetting Baltic;}{\f2882\fbidi \froman\fcharset178\fprq2 Simplified Arabic (Arabic);}
{\f2892\fbidi \fmodern\fcharset178\fprq1 Simplified Arabic Fixed (Arabic);}{\f2896\fbidi \fnil\fcharset238\fprq2 Sakkal Majalla CE;}{\f2900\fbidi \fnil\fcharset162\fprq2 Sakkal Majalla Tur;}{\f2902\fbidi \fnil\fcharset178\fprq2 Sakkal Majalla (Arabic);}
{\f2903\fbidi \fnil\fcharset186\fprq2 Sakkal Majalla Baltic;}{\f2912\fbidi \froman\fcharset178\fprq2 Traditional Arabic (Arabic);}{\f2998\fbidi \fmodern\fcharset0\fprq1 FangSong Western;}{\f3008\fbidi \fmodern\fcharset0\fprq1 @FangSong Western;}
{\f3018\fbidi \fmodern\fcharset0\fprq1 KaiTi Western;}{\f3028\fbidi \fmodern\fcharset0\fprq1 @KaiTi Western;}{\f3045\fbidi \froman\fcharset222\fprq2 AngsanaUPC (Thai);}{\f3055\fbidi \fswiss\fcharset222\fprq2 Browallia New (Thai);}
{\f3065\fbidi \fswiss\fcharset222\fprq2 BrowalliaUPC (Thai);}{\f3075\fbidi \fswiss\fcharset222\fprq2 CordiaUPC (Thai);}{\f3085\fbidi \froman\fcharset222\fprq2 DilleniaUPC (Thai);}{\f3095\fbidi \froman\fcharset222\fprq2 EucrosiaUPC (Thai);}
{\f3105\fbidi \fswiss\fcharset222\fprq2 FreesiaUPC (Thai);}{\f3115\fbidi \fswiss\fcharset222\fprq2 IrisUPC (Thai);}{\f3125\fbidi \froman\fcharset222\fprq2 JasmineUPC (Thai);}{\f3135\fbidi \froman\fcharset222\fprq2 KodchiangUPC (Thai);}
{\f3145\fbidi \fswiss\fcharset222\fprq2 LilyUPC (Thai);}{\f3148\fbidi \fscript\fcharset0\fprq1 DFKai-SB Western;}{\f3158\fbidi \fscript\fcharset0\fprq1 @DFKai-SB Western;}{\f3166\fbidi \fswiss\fcharset238\fprq2 Candara CE;}
{\f3167\fbidi \fswiss\fcharset204\fprq2 Candara Cyr;}{\f3169\fbidi \fswiss\fcharset161\fprq2 Candara Greek;}{\f3170\fbidi \fswiss\fcharset162\fprq2 Candara Tur;}{\f3173\fbidi \fswiss\fcharset186\fprq2 Candara Baltic;}
{\f3174\fbidi \fswiss\fcharset163\fprq2 Candara (Vietnamese);}{\f3176\fbidi \fmodern\fcharset238\fprq1 Consolas CE;}{\f3177\fbidi \fmodern\fcharset204\fprq1 Consolas Cyr;}{\f3179\fbidi \fmodern\fcharset161\fprq1 Consolas Greek;}
{\f3180\fbidi \fmodern\fcharset162\fprq1 Consolas Tur;}{\f3183\fbidi \fmodern\fcharset186\fprq1 Consolas Baltic;}{\f3184\fbidi \fmodern\fcharset163\fprq1 Consolas (Vietnamese);}{\f3186\fbidi \froman\fcharset238\fprq2 Constantia CE;}
{\f3187\fbidi \froman\fcharset204\fprq2 Constantia Cyr;}{\f3189\fbidi \froman\fcharset161\fprq2 Constantia Greek;}{\f3190\fbidi \froman\fcharset162\fprq2 Constantia Tur;}{\f3193\fbidi \froman\fcharset186\fprq2 Constantia Baltic;}
{\f3194\fbidi \froman\fcharset163\fprq2 Constantia (Vietnamese);}{\f3196\fbidi \fswiss\fcharset238\fprq2 Corbel CE;}{\f3197\fbidi \fswiss\fcharset204\fprq2 Corbel Cyr;}{\f3199\fbidi \fswiss\fcharset161\fprq2 Corbel Greek;}
{\f3200\fbidi \fswiss\fcharset162\fprq2 Corbel Tur;}{\f3203\fbidi \fswiss\fcharset186\fprq2 Corbel Baltic;}{\f3204\fbidi \fswiss\fcharset163\fprq2 Corbel (Vietnamese);}{\f3206\fbidi \fdecor\fcharset238\fprq2 Gabriola CE;}
{\f3207\fbidi \fdecor\fcharset204\fprq2 Gabriola Cyr;}{\f3209\fbidi \fdecor\fcharset161\fprq2 Gabriola Greek;}{\f3210\fbidi \fdecor\fcharset162\fprq2 Gabriola Tur;}{\f3213\fbidi \fdecor\fcharset186\fprq2 Gabriola Baltic;}
{\f3216\fbidi \fnil\fcharset238\fprq2 Segoe Print CE;}{\f3217\fbidi \fnil\fcharset204\fprq2 Segoe Print Cyr;}{\f3219\fbidi \fnil\fcharset161\fprq2 Segoe Print Greek;}{\f3220\fbidi \fnil\fcharset162\fprq2 Segoe Print Tur;}
{\f3223\fbidi \fnil\fcharset186\fprq2 Segoe Print Baltic;}{\f3228\fbidi \fswiss\fcharset0\fprq2 @Arial Unicode MS Western;}{\f3226\fbidi \fswiss\fcharset238\fprq2 @Arial Unicode MS CE;}{\f3227\fbidi \fswiss\fcharset204\fprq2 @Arial Unicode MS Cyr;}
{\f3229\fbidi \fswiss\fcharset161\fprq2 @Arial Unicode MS Greek;}{\f3230\fbidi \fswiss\fcharset162\fprq2 @Arial Unicode MS Tur;}{\f3231\fbidi \fswiss\fcharset177\fprq2 @Arial Unicode MS (Hebrew);}
{\f3232\fbidi \fswiss\fcharset178\fprq2 @Arial Unicode MS (Arabic);}{\f3233\fbidi \fswiss\fcharset186\fprq2 @Arial Unicode MS Baltic;}{\f3234\fbidi \fswiss\fcharset163\fprq2 @Arial Unicode MS (Vietnamese);}
{\f3235\fbidi \fswiss\fcharset222\fprq2 @Arial Unicode MS (Thai);}{\f3255\fbidi \fswiss\fcharset222\fprq2 Leelawadee (Thai);}{\f3258\fbidi \fswiss\fcharset0\fprq2 Microsoft JhengHei UI Western;}
{\f3259\fbidi \fswiss\fcharset161\fprq2 Microsoft JhengHei UI Greek;}{\f3268\fbidi \fswiss\fcharset0\fprq2 @Microsoft JhengHei UI Western;}{\f3269\fbidi \fswiss\fcharset161\fprq2 @Microsoft JhengHei UI Greek;}
{\f3282\fbidi \fnil\fcharset178\fprq2 Microsoft Uighur (Arabic);}{\f3288\fbidi \fswiss\fcharset0\fprq2 Microsoft YaHei UI Western;}{\f3286\fbidi \fswiss\fcharset238\fprq2 Microsoft YaHei UI CE;}
{\f3287\fbidi \fswiss\fcharset204\fprq2 Microsoft YaHei UI Cyr;}{\f3289\fbidi \fswiss\fcharset161\fprq2 Microsoft YaHei UI Greek;}{\f3290\fbidi \fswiss\fcharset162\fprq2 Microsoft YaHei UI Tur;}
{\f3298\fbidi \fswiss\fcharset0\fprq2 @Microsoft YaHei UI Western;}{\f3296\fbidi \fswiss\fcharset238\fprq2 @Microsoft YaHei UI CE;}{\f3297\fbidi \fswiss\fcharset204\fprq2 @Microsoft YaHei UI Cyr;}
{\f3299\fbidi \fswiss\fcharset161\fprq2 @Microsoft YaHei UI Greek;}{\f3300\fbidi \fswiss\fcharset162\fprq2 @Microsoft YaHei UI Tur;}{\f3306\fbidi \fswiss\fcharset238\fprq2 Segoe UI Semilight CE;}
{\f3307\fbidi \fswiss\fcharset204\fprq2 Segoe UI Semilight Cyr;}{\f3309\fbidi \fswiss\fcharset161\fprq2 Segoe UI Semilight Greek;}{\f3310\fbidi \fswiss\fcharset162\fprq2 Segoe UI Semilight Tur;}
{\f3311\fbidi \fswiss\fcharset177\fprq2 Segoe UI Semilight (Hebrew);}{\f3312\fbidi \fswiss\fcharset178\fprq2 Segoe UI Semilight (Arabic);}{\f3313\fbidi \fswiss\fcharset186\fprq2 Segoe UI Semilight Baltic;}
{\f3314\fbidi \fswiss\fcharset163\fprq2 Segoe UI Semilight (Vietnamese);}{\f3326\fbidi \fswiss\fcharset238\fprq2 MS Reference Sans Serif CE;}{\f3327\fbidi \fswiss\fcharset204\fprq2 MS Reference Sans Serif Cyr;}
{\f3329\fbidi \fswiss\fcharset161\fprq2 MS Reference Sans Serif Greek;}{\f3330\fbidi \fswiss\fcharset162\fprq2 MS Reference Sans Serif Tur;}{\f3333\fbidi \fswiss\fcharset186\fprq2 MS Reference Sans Serif Baltic;}
{\f3334\fbidi \fswiss\fcharset163\fprq2 MS Reference Sans Serif (Vietnamese);}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}
{\fhimajor\f31529\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}{\fhimajor\f31531\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\fhimajor\f31532\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}
{\fhimajor\f31535\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}{\fhimajor\f31536\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;
\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;\red255\green255\blue255;}{\*\defchp \fs22 }
{\*\defpap \ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \snext0 \sqformat \spriority0 Normal;}{\s1\qj \li0\ri0\sb240\sa60\keepn\widctlpar\wrapdefault\nooverflow\faroman\outlinelevel0\rin0\lin0\itap0 \rtlch\fcs1 \ab\af31503\afs32\alang1025 
\ltrch\fcs0 \b\fs32\lang3081\langfe1033\kerning32\loch\f31502\hich\af31502\dbch\af31501\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext0 \slink133 \sqformat \spriority9 heading 1;}{\*\cs10 \additive \ssemihidden Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext11 \ssemihidden \sunhideused Normal Table;}{
\s15\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext15 A Bill For;}{
\s16\qc \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\cf13\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext16 AlternativeOR;}{
\s17\qj \fi-720\li3110\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3110\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon110 \snext17 Penalty Sub Para;}{\*\cs18 
\additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 AlternativeEnd;}{\*\cs19 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 AlternativeStart;}{\s20\qc \li0\ri0\sb240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 
\rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext20 AmendGroup;}{\s21\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af42\afs24\alang1025 \ltrch\fcs0 \b\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext21 Amendments;}{\s22\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 
\ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext22 Annexure;}{\*\cs23 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf6 \sbasedon10 Appropriation;}{
\s24\qj \li0\ri0\keep\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext24 Be It Enacted;}{\*\cs25 \additive \rtlch\fcs1 
\ai\af0 \ltrch\fcs0 \i \sbasedon10 Bill Position;}{\s26\qr \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs20\alang1025 \ltrch\fcs0 \f42\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext26 
Bill Signature;}{\s27\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af42\afs26\alang1025 \ltrch\fcs0 \i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext27 Brought In By;}{
\s28\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs30\alang1025 \ltrch\fcs0 \b\caps\f42\fs30\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext28 Chapter First;}{\*\cs29 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Chapter No;}{\s30\qc \li0\ri0\sb240\keepn\pagebb\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs30\alang1025 \ltrch\fcs0 
\b\caps\f42\fs30\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon28 \snext30 Chapter Rest;}{\s31\qj \li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext31 Charge;}{\s32\qj \li1800\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1800\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext32 Charge Para;}{\s33\qj \li0\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 
\b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext33 Clause Headnote;}{\*\cs34 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Clause No;}{\s35\qj \fi-1843\li1843\ri0\sa120\widctlpar
\tx576\wrapdefault\nooverflow\faroman\rin0\lin1843\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\cf11\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext35 Client Note;}{\s36\qj \li0\ri0\widctlpar\brdrt
\brdrs\brdrw15\brsp20 \wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs18\alang1025 \ltrch\fcs0 \b\caps\f42\fs18\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext36 Cognate;}{
\s37\qc \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext37 Crest;}{\*\cs38 \additive \rtlch\fcs1 \af0 
\ltrch\fcs0 \cf3 \sbasedon10 Date1;}{\s39\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs22\alang1025 \ltrch\fcs0 \b\caps\f42\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext39 Deed;}{\s40\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon56 \snext40 Deed Graphic;}
{\*\cs41 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Deed No;}{\s42\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext42 Definition Paragraph;}{\s43\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon42 \snext43 Definition Sub Paragraph;}{\s44\qj \fi-731\li3611\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3611\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext44 Definition Sub Sub Paragraph;}{\*\cs45 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf11 \sbasedon10 Definition Term;}{
\s46\qj \fi-734\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext46 Definition Text;}{
\s47\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext47 Division;}{\*\cs48 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Division No;}{\s49\qj \li-1701\ri0\widctlpar\tqr\tx8789\wrapdefault\nooverflow\faroman\rin0\lin-1701\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext49 \slink50 footer;}{\*\cs50 \additive \rtlch\fcs1 \af42\afs26 \ltrch\fcs0 \f42\fs26\lang3081\langfe0\langnp3081 \sbasedon10 \slink49 \slocked \ssemihidden Footer Char;}{\*\cs51 
\additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf12 \sbasedon10 Foreign;}{\s52\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs22\alang1025 \ltrch\fcs0 
\b\caps\f42\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext52 Form;}{\s53\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon56 \snext53 Form Graphic;}{\*\cs54 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Form No;}{
\s55\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext55 Formula;}{
\s56\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext56 Graphic;}{
\s57\qj \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext57 Graphic Description;}{
\s58\qj \li0\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext58 Head Note;}{
\s59\qj \li0\ri0\widctlpar\tqc\tx4153\tqr\tx8306\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext59 \slink60 header;}{\*\cs60 
\additive \rtlch\fcs1 \af42\afs26 \ltrch\fcs0 \f42\fs26\lang3081\langfe0\langnp3081 \sbasedon10 \slink59 \slocked \ssemihidden Header Char;}{\s61\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ai\af42\afs26\alang1025 \ltrch\fcs0 \i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext61 Image;}{\s62\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext62 Image Description;}{\*\cs63 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Image No;}{\*\cs64 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf0 \sbasedon10 Image Type;}{\*
\cs65 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf9 \sbasedon10 Item No;}{\s66\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 
\b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext66 Long Title;}{\s67\qj \li0\ri0\sa240\widctlpar
\tx144\tx288\tx432\tx576\tx720\tx864\tx1008\tx1152\tx1296\tx1440\tx1584\tx1728\tx1872\tx2016\tx2160\tx2304\tx2448\tx2592\tx2736\tx2880\tx3024\tx3168\tx3312\tx3456\tx3600\tx3744\tx3888\tx4032\tx4176\tx4320\tx4464\tx4608\tx4752\tx4896\tx5040
\tx5184\tx5328\tx5472\tx5616\tx5760\tx5904\tx6048\tx6192\tx6336\tx6480\tx6624\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext67 
Oath;}{\s68\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext68 Order;}{\*\cs69 \additive \rtlch\fcs1 \ab\af0 
\ltrch\fcs0 \b\caps \sbasedon10 Order No;}{\s70\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs20\alang1025 \ltrch\fcs0 \f42\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext70 
Originating;}{\s71\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext71 Out Def;}{
\s72\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext72 Out Def Para;}{
\s73\qj \li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext73 Out Def Sub Para;}{
\s74\qj \li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext74 Out Def Sub Sub Para;}{
\s75\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext75 Out Para;}{
\s76\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext76 Out Section;}{
\s77\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext77 Out Sub Para;}{
\s78\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext78 Out Sub Section;}{
\s79\qj \li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext79 Out Sub Sub Para;}{\*\cs80 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 page number;}{\s81\qj \fi-720\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext81 Paragraph;}{\*\cs82 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Paragraph No;}{\s83\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 
\b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext83 Part First;}{\*\cs84 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Part No;}{
\s85\qc \li0\ri0\sb240\keepn\pagebb\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon83 \snext85 Part Rest;}{
\s86\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs22\alang1025 \ltrch\fcs0 \b\caps\f42\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon83 \snext86 Part Schedule;}{
\s87\qj \fi-1083\li1797\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext87 Penalty;}{
\s88\qj \fi-576\li2376\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2376\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon87 \snext88 Penalty Para;}{
\s89\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext89 Preamble Text;}{
\s90\qj \fi-1987\li1987\ri0\sa120\widctlpar\tx576\wrapdefault\nooverflow\faroman\rin0\lin1987\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\cf12\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext90 Private Note;}
{\s91\qj \li0\ri0\sa240\widctlpar\tx720\tx1166\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext91 Qualifying Text;}{\*\cs92 
\additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 RefAct;}{\*\cs93 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 RefCase;}{\*\cs94 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf11 \sbasedon10 RefDefTerm;}{\*\cs95 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf13 \sbasedon10 RefExternal;}{\*\cs96 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf13 \sbasedon10 RefInternal;}{\*\cs97 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf13 \sbasedon10 RefStandard;}{\*\cs98 \additive \rtlch\fcs1 
\ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 RefStatutory;}{\s99\qc \li0\ri0\sb240\pagebb\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 
\b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext99 Schedule;}{\*\cs100 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Schedule No;}{
\s101\qr \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext101 Schedule SectRef;}{\*\cs102 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Section No;}{\*\cs103 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 Short Title;}{\s104\qc \li0\ri0\sa480\sl-360\slmult0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af42\afs30\alang1025 \ltrch\fcs0 \b\caps\f42\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext104 Short Title Heading;}{\s105\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext105 Short Title No;}{\s106\qc \li0\ri0\sb480\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\af42\afs26\alang1025 \ltrch\fcs0 \caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext106 State;}{\*\cs107 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf12 \sbasedon10 StatOffice;}{\*\cs108 \additive \rtlch\fcs1 \ab\af0 
\ltrch\fcs0 \b\cf9 \sbasedon10 Sub Clause No;}{\s109\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext109 Sub Division;}{\s110\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext110 Sub Paragraph;}{\*\cs111 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Sub Paragraph No;}{\s112\qj \fi720\li0\ri0\sa240\widctlpar\tx1170\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext112 Sub Section;}{\*\cs113 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf9 \sbasedon10 Sub Section No;}{
\s114\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext114 Sub Sub Paragraph;}{\*\cs115 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \caps\cf9 \sbasedon10 Sub Sub Paragraph No;}{\*\cs116 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Subdivision No;}{\*\cs117 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \super \sbasedon10 Super;}{\*\cs118 
\additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b \sbasedon10 Table Bold;}{\*\cs119 \additive \rtlch\fcs1 \ab\ai\af0 \ltrch\fcs0 \b\i \sbasedon10 Table Bold Italic;}{\s120\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext120 Table Content;}{\*\cs121 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i \sbasedon10 Table Italic;}{\*\cs122 \additive \rtlch\fcs1 \af0 
\ltrch\fcs0 \cf9 \sbasedon10 Table Item No;}{\s123\qc \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext123 
Table Title;}{\s124\qj \li0\ri0\sb240\keepn\widctlpar\tqr\tx7087\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext124 \sautoupd \ssemihidden toc 1;}{\s125\qj \fi-720\li2534\ri-45\sb120\keepn\widctlpar\tx720\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-45\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 
\b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext125 \sautoupd \ssemihidden toc 2;}{\s126\qj \fi-720\li720\ri-43\sb120\widctlpar\tx1080\tx1440\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-43\lin720\itap0 \rtlch\fcs1 
\af42\afs24\alang1025 \ltrch\fcs0 \f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext126 \sautoupd \ssemihidden toc 3;}{\s127\qj \fi-720\li1559\ri-45\sb120\widctlpar\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-45\lin1559\itap0 
\rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext127 \sautoupd \ssemihidden toc 4;}{\s128\qj \fi-720\li1967\ri0\sb120\widctlpar
\tqr\tx7087\wrapdefault\nooverflow\faroman\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext128 \sautoupd \ssemihidden toc 5;}{
\s129\qj \li907\ri-29\widctlpar\tqr\tx6660\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-29\lin907\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext129 \sautoupd \ssemihidden 
toc 6;}{\s130\qj \fi-720\li1627\ri-29\widctlpar\tx1987\tx3067\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-29\lin1627\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext130 \sautoupd \ssemihidden toc 7;}{\s131\qj \fi-720\li1080\ri0\sb120\widctlpar\tx1080\tx1440\tx1800\tx2160\tx7087\wrapdefault\nooverflow\faroman\rin0\lin1080\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 
\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext131 \sautoupd \ssemihidden toc 8;}{\s132\qj \li2080\ri0\widctlpar\tqr\tx7087\wrapdefault\nooverflow\faroman\rin0\lin2080\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 
\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext132 \sautoupd \ssemihidden toc 9;}{\*\cs133 \additive \rtlch\fcs1 \ab\af31503\afs32 \ltrch\fcs0 
\b\fs32\lang3081\langfe0\kerning32\loch\f31502\hich\af31502\dbch\af31501\langnp3081 \sbasedon10 \slink1 \slocked \spriority9 Heading 1 Char;}{\s134\qc \li0\ri0\sb480\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext134 \sqformat TOC Heading;}{\*\cs135 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf15 \sbasedon10 zActNumber;}{\*\cs136 \additive 
\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf15 \sbasedon10 zActYear;}{\s137\qr \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext137 zAssentDate;}{\s138\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext138 
zBillNumber;}{\s139\qj \li0\ri0\widctlpar\pvpara\posy1440\dxfrtext187\dfrmtxtx187\dfrmtxty0\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af42\afs20\alang1025 \ltrch\fcs0 \i\f42\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext139 zSecondReading;}{\s140\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext140 AdminDep;}{
\s141\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext141 CertifyLaw Text;}{
\s142\qc \li0\ri0\sb120\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af42\afs26\alang1025 \ltrch\fcs0 \i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext142 Conditions;}{
\s143\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext143 ConfirmGov;}{
\s144\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext144 Execution Text;}{
\s145\qc \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext145 Explain Heading;}{
\s146\qj \li0\ri0\sa240\widctlpar\tx720\tx1166\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon91 \snext146 Explain Note;}{
\s147\qc \li0\ri0\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af42\afs26\alang1025 \ltrch\fcs0 \i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext147 Explain Note Note;}{
\s148\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext148 GazetteDate;}{
\s149\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext149 GenConditions;}{
\s150\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext150 GovernorSig Text;}{
\s151\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext151 MinisterSig Text;}{
\s152\qj \li0\ri0\sa240\keep\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext152 Opening Words;}{
\s153\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext153 Seal;}{
\s154\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext154 SR Date;}{
\s155\qr \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext155 SR Position;}{
\s156\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext156 SR Printed;}{
\s157\qr \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext157 SR Signature;}{\*\cs158 \additive 
\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i \sbasedon10 Tariff;}{\s159\qc \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 
\b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext159 Tariff Group;}{\s160\qj \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 
\b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext160 Tariff Heading;}{\*\cs161 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\caps\cf9 \sbasedon10 Tariff No;}{
\s162\qc \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext162 TariffList Heading;}{
\s163\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext163 TariffList Text;}{
\s164\qj \fi-1080\li2520\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2520\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext164 Amd Charge;}{
\s165\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext165 Amd Division;}{
\s166\qj \li720\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext166 Amd Head Note;}{\*\cs167 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf5 \sbasedon10 Amd Number;}{\*\cs168 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf5 \sbasedon10 Amd Number Bold;}{\*\cs169 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \caps\cf5 \sbasedon10 Amd Number Cap;}{
\s170\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext170 Amd Part;}{
\s171\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext171 Amd Penalty;}{
\s172\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext172 Amd Schedule;}{
\s173\qj \li3240\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3240\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext173 Amd1 Charge;}{
\s174\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon47 \snext174 Amd1 Division;}{
\s175\qj \li1440\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon166 \snext175 Amd1 Head Note;}{
\s176\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon170 \snext176 Amd1 Part;}{
\s177\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext177 Amd1 Penalty;}{
\s178\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon172 \snext178 Amd1 Schedule;}{
\s179\qj \li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext179 Indent 0.5;}{
\s180\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon179 \snext180 Indent 1.0;}{
\s181\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon180 \snext181 Indent 1.5;}{
\s182\qj \fi720\li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext182 Indent 1st 0.5;}{
\s183\qj \fi720\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon182 \snext183 Indent 1st 1.0;}{
\s184\qj \fi720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon183 \snext184 Indent 1st 1.5;}{
\s185\qj \fi720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon184 \snext185 Indent 1st 2.0;}{
\s186\qj \fi720\li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon185 \snext186 Indent 1st 2.5;}{
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\sbasedon0 \snext198 zGovPrintImp;}{\*\cs199 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \caps \sbasedon10 ShortTitleHeadEnd;}{\s200\qj \li0\ri0\widctlpar\pvpg\posy284\dxfrtext181\dfrmtxtx181\dfrmtxty181\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 
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\s227\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af43\afs20\alang1025 \ltrch\fcs0 \f43\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext227 Graphic Text;}{\*\cs228 \additive 
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\par \sect }\sectd \ltrsect\binfsxn2\binsxn2\pgnrestart\linex0\headery1000\footery1000\endnhere\titlepg\sectdefaultcl\sftnbj {\footerl \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 
\af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 \endash  }{\field{\*\fldinst {
\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 PAGE \\* roman}}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid16136788 vi}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 
\ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418  \endash }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par }}{\footerr \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 \endash  }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 PAGE \\* roman}}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid16136788 vii}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418  \endash }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par }}{\footerf \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 
\par }}\pard\plain \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par INDEPENDENT STATE OF PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s37\qc \li0\ri0\sb480\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 

\par }\pard\plain \ltrpar\s105\qc \li0\ri0\sb240\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42\afs24 \ltrch\fcs0 
\cs135\b0\fs24\cf0\insrsid6244418 No. 38}{\rtlch\fcs1 \ab0\af42\afs24 \ltrch\fcs0 \b0\fs24\cf0\insrsid6244418  of }{\rtlch\fcs1 \ab0\af42\afs24 \ltrch\fcs0 \cs136\b0\fs24\cf0\insrsid6244418 2003}{\rtlch\fcs1 \ab0\af42\afs24 \ltrch\fcs0 
\b0\fs24\cf0\insrsid6244418 .
\par }\pard\plain \ltrpar\s104\qc \li0\ri0\sb500\sa240\sl-360\slmult0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs30\alang1025 \ltrch\fcs0 \b\caps\f42\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af42\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid6244418 Goods and Services Tax Act }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\insrsid6244418 2003}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid6244418 .
\par }\pard\plain \ltrpar\s134\qc \li567\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin567\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6244418 ARRANGEMENT OF SECTIONS.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid6244418 PART 1 \endash  Preliminary.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 1.\tab Compliance with Constitutional requirements.
\par 2.\tab Interpretation.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93additional tax\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93associated person\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93capital goods\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93car\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93Commissioner\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93company\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93consideration\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93consideration in money\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93credit note\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93Customs Act\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93dealer in fine metal\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93debit note\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93document\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93due date\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93exempt supply\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93fine metal\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93further additional tax\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93going concern\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93goods\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93hire\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93hospital\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93Income Tax Act\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93insurance\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93contract of insurance\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93invoice\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93local authority\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93money\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93name\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93new fine metal\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93non-profit body\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93person\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93primary product\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93public authority\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93recipient\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93refiner of fine metal\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93registered person\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93registration number\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93resident\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93resident service provider\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93resource company\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93resource operations\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93return\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93Review Tribunal or Tribunal\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93secondhand goods\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93services\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93supplier\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93tax\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93tax fraction\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93tax invoice\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93tax payable\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93taxable period\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93taxable supply\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93this Act\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93trustee\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93unconditional gift\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93working day\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 3.\tab Act to bind State.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid6244418 PART 2 \endash  Administration.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 4.\tab Administration of Act.
\par 5.\tab Disclosure of Information.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid6244418 PART 3 \endash  Imposition of Tax.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 1 \endash  Imports.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 6.\tab Imposition of Goods and Services Tax on Imported Goods.
\par 7.\tab Exemption of imported goods.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 2 \endash  Supplies of goods and services in Papua New Guinea.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 8.\tab Imposition of Goods and Services Tax on supply.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 3 \endash  Calculation of tax payable on supply.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 9.\tab Tax Payable.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid6244418 PART 4 \endash  Supply of Goods and Services in course of Taxable Activity.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 1 \endash  Taxable Activity.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 10.\tab Meaning of term \'93Taxable Activity\'94.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 2 \endash  Supply.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 11.\tab Meaning of term \'93Supply\'94.
\par 12.\tab Transfer of Land.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 3 \endash  Place of Supply.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 13.\tab Supply in Papua New Guinea.
\par 14.\tab Reverse Charge on service received from abroad.
\par 15.\tab Reverse charge on exempt supplies provided by resource companies.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 4 \endash  Time of Supply.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 16.\tab Time of supply.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 5 \endash  Value of Supply.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 17.\tab Open market.
\par 18.\tab Value of supply of goods and services.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 6 \endash  Zero-rated supply.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 19.\tab Zero-rating of exported goods.
\par 20.\tab Sale of a going concern.
\par 21.\tab Other Zero Rated Goods.
\par 22.\tab Exception to zero rating of goods.
\par 23.\tab Exported services.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 7 \endash  Supply Exempt from Tax.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 24.\tab Meaning of term \'93Financial Services\'94.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93cheque\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93currency\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93debt security\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93equity security\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93general accounting and record package services\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93life insurance contract\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93participatory security\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93superannuation scheme\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 25.\tab Exempt supplies.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid6244418 PART 5 \endash  Tax Payable.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 1 \endash  Taxable Periods.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 26.\tab Taxable periods.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 2 \endash  Accounting methods.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 27.\tab Accounting Basis.
\par 28.\tab Requirements for accounting on payment basis.
\par 29.\tab Particulars to be furnished and prepared if change in accounting basis.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 3 \endash  Deduction for Input Tax.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 30.\tab Input Tax and Output Tax.
\par 31.\tab Calculation of Tax Payable.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 4 \endash  Adjustments to Input and Output Tax.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 32.\tab Tax payable, or refund, if change in accounting basis.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93a\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93b\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93a\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93b\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 33.\tab Adjustments for change in use.
\par 34.\tab Change in terms of supply.
\par 35.\tab Bad debts.
\par 36.\tab Allocation of taxable supplies following investigation by Commissioner.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93discrepancy\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93specified period\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93tax discrepancy\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid6244418 PART 6 \endash  Invoices and related documents.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 37.\tab Deduction of Input Tax.
\par 38.\tab Retention of records.
\par 39.\tab Tax invoices.
\par 40.\tab Credit and debit notes.
\par 41.\tab Provisions applicable to invoices, credit notes and debit notes.
\par 42.\tab Commissioner may approve use of symbols, etc., electronically transmitted invoices and credit and debit notes.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid6244418 PART 7 \endash  Registration.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 43.\tab Persons making supplies in course of taxable activity to be registered.
\par 44.\tab Cancellation of registration.
\par 45.\tab Registered person to notify change of status.
\par 46.\tab Liabilities not affected by ceasing to be registered person.
\par 47.\tab Groups of companies.
\par 48.\tab Group registration.
\par 49.\tab Consequences of group registration.
\par 50.\tab Group of persons.
\par 51.\tab Branches and Divisions.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid6244418 PART 8 \endash  Special Cases.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 1 \endash  Pre-incorporation supply.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 52.\tab Goods and services acquired before incorporation.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 2 \endash  Sale by creditor.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 53.\tab Sale by creditor deemed supply by debtor.
\par 54.\tab Special return by creditor.
\par 55.\tab Invoice for creditor sale.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 3 \endash  Unincorporated Bodies.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 56.\tab Application of Act to unincorporated bodies.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93body\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93member\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93partnership and partner\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 4 \endash  Agents.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 57.\tab Personal representative, liquidator, receiver, etc.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93agency period\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93incapacitated person\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93specified agent\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 58.\tab Liability of agent of absentee principal for returns and tax.
\par 59.\tab Agents.
\par 60.\tab Auctioneers.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 5 \endash  Company Amalgamations.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 61.\tab Effect of company amalgamations.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93amalgamated company\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93amalgamating company\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93amalgamation\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 6 \endash  Gas projects.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 62.\tab Gas production projects.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid6244418 PART 9 \endash  Returns and Payment of Tax.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 63.\tab Taxable period returns.
\par 64.\tab Other returns.
\par 65.\tab Payment of tax.
\par 66.\tab Tax payments to be banked to special account.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid6244418 PART 10 \endash  Assessment of Tax.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 67.\tab Assessment of tax.
\par 68.\tab Effect of cancellation of registration by Commissioner for purpose of }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs96\b0\caps0\insrsid6244418 Parts\~4}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418 , }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\cs96\b0\caps0\insrsid6244418 7}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418 , }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs96\b0\caps0\insrsid6244418 12}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  and }{\rtlch\fcs1 \ab0\af42 
\ltrch\fcs0 \cs96\b0\caps0\insrsid6244418 14}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418 .
\par 69.\tab Validity of assessments not affected by failure to comply with Act.
\par 70.\tab Assessments deemed correct except in proceedings on objection.
\par 71.\tab Evidence of returns and assessments.
\par 72.\tab Limitation of time for assessment or amendment of assessment.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid6244418 PART 11 \endash  Objections.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 73.\tab Objections to certain decisions.
\par 74.\tab Objections to assessments.
\par 75.\tab Commissioner may amend assessment, or objections may be submitted to review tribunal.
\par 76.\tab Powers of Review Tribunal on determination of objection or case stated.
\par 77.\tab When objection may be referred in first instance to National Court.
\par 78.\tab Court\rquote s powers.
\par 79.\tab Application of time limits by the court.
\par 80.\tab Refusal of reference to court.
\par 81.\tab Test case procedure.
\par 82.\tab Obligation to pay tax where objection lodged.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93competent objection\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93day of determination of final liability\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93deferrable tax\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93non-qualifying objection\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 83.\tab Determination of objection not to affect other assessment.
\par 84.\tab Objection to which this part does not apply.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid6244418 PART 12 \endash  Recovery of Tax.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 85.\tab Additional tax to be payable if default made in payment of tax.
\par 86.\tab Recovery of tax.
\par 87.\tab Substituted service.
\par 88.\tab Deduction of tax from payment due to defaulters.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93defaulter\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93person\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93tax\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 89.\tab Issue of clearance certificate.
\par 90.\tab Clearance certificate to be produced to shipowner, etc.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid6244418 PART 13 \endash  Refunds and Relief from tax.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 91.\tab Refund of excess tax.
\par 91A.\tab Refund in respect of tax overpaid on zero rated supplies.
\par 91B.\tab Restriction on refunds.
\par 92.\tab Tax paid in excess may be set off against tax payable when assessment re-opened.
\par 93.\tab Power of Commissioner in respect of small amounts.
\par 94.\tab Appropriation of refunds.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid6244418 PART 14 \endash  Penalties.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 95.\tab Offences.
\par 96.\tab Officers and employees of corporate bodies.
\par 97.\tab Prosecutions.
\par 98.\tab Information may charge several offences.
\par 99.\tab Information may be laid within 10 years.
\par 100.\tab Further additional tax in case evasion.
\par 101.\tab Nature of further additional tax.
\par 102.\tab Assessment of further additional tax.
\par 103.\tab Objections to further additional tax.
\par 104.\tab Recovery of further additional tax.
\par 105.\tab Recovery of further additional tax from executors or administrators.
\par 106.\tab Recovery of further additional tax not affected by conviction of registered person.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid6244418 PART 15 \endash  General Provisions.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 107.\tab Keeping records.
\par 108.\tab Agreement to defeat the intention and application of Act to be void.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93arrangement\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid6244418 \'93tax advantage\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid6244418  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 109.\tab Papua New Guinea currency.
\par 110.\tab Returns to be furnished in two parts for taxable period in which change in rate of tax occurs.
\par 111.\tab Adjustments to tax payable for persons furnishing returns on payments basis following change in rate of tax.
\par 112.\tab Adjustments to tax payable in relation to credit and debit notices following change in rate of tax.
\par 113.\tab Change in accounting basis coinciding with or occurring after change in rate of tax.
\par 114.\tab Liability to pay past tax, etc., not affected by alteration in the law.
\par 115.\tab Power to extend time for doing anything under Act.
\par 116.\tab Access to Books, etc.
\par 117.\tab Power to obtain information and evidence.
\par 118.\tab Regulations.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid6244418 PART 16 \endash  Repeal.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 119.\tab Repeal of Value Added Tax Legislation.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid6244418 PART 17 \endash  Transitional and Savings Provisions.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 1 \endash  Transitional.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 120.\tab Commencement day for goods and services tax.
\par 121.\tab Registration of persons liable to be registered on 1 January 2004.
\par 122.\tab Supplies prior to 1 January 2004.
\par 123.\tab Alternative method of accounting for transitional supplies.
\par 124.\tab Retentions and Variations.
\par 125.\tab Effect of imposition or alteration of tax.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid6244418 Division 2 \endash  Savings.
\par }\pard\plain \ltrpar\s130\qj \fi-720\li3600\ri0\widctlpar\wrapdefault\faauto\rin0\lin3600\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af42 \ltrch\fcs0 \i\insrsid6244418 
 Subdivision 1 \endash  Savings in respect of repealed VAT Act.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 126.\tab Interpretation.
\par 127.\tab Tax due and payable under the repealed Act.
\par 128.\tab Offences against the repealed Act.
\par }\pard\plain \ltrpar\s130\qj \fi-720\li3600\ri0\widctlpar\wrapdefault\faauto\rin0\lin3600\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af42 \ltrch\fcs0 \i\insrsid6244418 
 Subdivision 2 \endash  Savings in respect of repealed redistribution Act.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid6244418 129.\tab Interpretation.
\par 130.\tab Savings.
\par \sect }\sectd \ltrsect\binfsxn2\binsxn2\sbkodd\pgnrestart\linex0\headery1000\footery1000\endnhere\titlepg\sectdefaultcl\sftnbj {\headerl \ltrpar \ltrrow\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft-720\trkeep\trftsWidth1\tblind-720\tblindtype3 
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\pard\plain \ltrpar\s59\qj \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418  IF }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418  = OR ( }
{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 
\ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid16136788 11.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418  = Preamble* \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 
\ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid16136788 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 ,}{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\insrsid6244418  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid16136788 11.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418  <= 0 \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid16136788 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 ) \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid16136788 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418  = 1 "" "s. "\\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid16136788 s. }}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 
\ab\af42\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid16136788 11.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard \ltrpar\s59\qc \li0\ri0\widctlpar\intbl
\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\fs24\insrsid6244418 Goods and Services Tax 2003}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard\plain \ltrpar
\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 \trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft-720\trkeep\trftsWidth1\tblind-720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil 
\cellx720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 
\par }}{\headerr \ltrpar \ltrrow\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft720\trkeep\trftsWidth1\tblind720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil 
\cellx8640\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx10080\pard\plain \ltrpar\s59\qc \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\fs24\insrsid6244418 Goods and Services Tax 2003}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\cell }\pard \ltrpar\s59\qr \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 {\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418  IF }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\insrsid6244418  = OR ( }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt 
{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid16136788 10.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418  = Preamble* \\* MERGEFORMAT }}{\fldrslt 
{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid16136788 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 ,}{\field{\*\fldinst {\rtlch\fcs1 
\ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid16136788 10.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418  <= 0 \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid16136788 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 ) \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid16136788 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418  = 1 "" "s. "\\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid16136788 s. }}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 
\ab\af42\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid16136788 10.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft720\trkeep\trftsWidth1\tblind720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx10080\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 
\par }}{\footerl \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 \endash  }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 PAGE}}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid16136788 12}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418  \endash }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par }}{\footerr \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 \endash  }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418 PAGE}}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid16136788 11}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid6244418  \endash }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par }}{\footerf \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 
\par }}\pard\plain \ltrpar\s106\qc \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\insrsid6244418 INDEPENDENT STATE OF PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s37\qc \li0\ri0\sb480\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 
\par }\pard\plain \ltrpar\s105\qc \li0\ri0\sb480\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42\afs24 \ltrch\fcs0 
\b0\fs24\cf0\insrsid6244418 AN ACT
\par entitled
\par }\pard\plain \ltrpar\s104\qc \li0\ri0\sb480\sa240\sl-360\slmult0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs30\alang1025 \ltrch\fcs0 \b\caps\f42\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af42\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid6244418 Goods and Services Tax Act }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\insrsid6244418 2003}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid6244418 ,
\par }\pard\plain \ltrpar\s66\qj \fi-720\li720\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42\afs24 \ltrch\fcs0 
\b0\fs24\insrsid6244418 Being an Act to make provision for the imposition and collection of a Goods and Services Tax on goods and services, and for related purposes,
\par }\pard\plain \ltrpar\s24\qj \fi-720\li720\ri0\keep\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 MADE by the National Parliament to come into operation on 1 January 2004.
\par }\pard\plain \ltrpar\s83\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid6244418 PART 1. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Preliminary.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 1.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Compliance with Constitutional requirements.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 This Act is enacted under the provisions of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 209 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Constitution}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  and to the extent that it regulates or restricts a right or freedom referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Subdivision III.3.C (qualified rights) of the }{\rtlch\fcs1 
\ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Constitution}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , namely\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the right to freedom from arbitrary search and entry conferred by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 44 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Constitution}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 ; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the right to privacy conferred by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 49 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Constitution}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 ; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the right to freedom of information conferred by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 51 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Constitution}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , is a law that is made for the purpose of giving effect to the public interest in public order and public welfare; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the right to freedom of movement conferred by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 52 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Constitution}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 2.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Interpretation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 In this Act, unless the contrary intention appears\~\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93additional tax\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means additional tax payable under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~85}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 ;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93associated person\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  has the meaning assigned to the term \lquote associate\rquote  by the }{\rtlch\fcs1 \ai\af42\afs24 
\ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93capital goods\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 means buildings, plant or articles which are or would be subject to depreciation under the relevant depreciation provisions of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  and includes such buildings, plant or articles in respect of which a deduction is allowable as capital expenditure under the mining, petroleum or timber provisions of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 
\cs92\i\fs24\insrsid6244418 Income Tax Act }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93car\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a motor vehicle that is\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a motor car, station wagon,
 panel van, utility truck or similar vehicle other than a panel van or utility truck designed to carry loads of 1 tonne or more; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a motor cycle or similar vehicle, or;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 any other road vehicle designed to carry loads of less than 1 tonne or fewer than nine passengers;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93Commissioner\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means the Commissioner General of Internal Revenue appointed under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 
Section 6 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act 1959}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93company\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means any body corporate, whether incorporated in Papua New Guinea or elsewhere, but does not include a l
ocal authority or a public authority;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93consideration\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, in relation to the supply of goods or services to a person, includes payment made or act or forbearance, whether or not voluntary, in respect of, in response to, or for the inducement of, the supply of
 goods and services, whether by that person or by any other person and where the supply is for a consideration in money it shall be taken to be such amount as, with the additional of the tax chargeable under this Act, is equal to the consideration, but do
es not include any payment made by a person as an unconditional gift to a non-profit body;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93consideration in money\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  includes consideration expressed as an amount of money;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93credit note\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a document provided }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~40(1)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , and includes a document deemed to be a credit note under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~41(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ;

\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93Customs Act\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Customs Act 1951}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  as amended from time to time;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93dealer in fine metal\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a person who satisfies the Commissioner that a principal part of that person\rquote s bus
iness is the regular purchase and supply, for use as an investment item, of fine metal;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93debit note\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a document provided under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~
40(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , and includes a document deemed to be a debit note under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~41(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 ;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93document\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  includes any electronic data, computer programmes, computer tapes and computer discs;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93due date\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , in relation to the payment of tax by a registered person, means the last day for payment determined in }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~32(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~65(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~67(5)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , as the case may be, in respect of that registered person;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93exempt supply\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a supply that is exempt from tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~25}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93fine metal\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
gold, in any form, being gold of a fineness of not less than 99.5%; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 silver, in any form, being silver of a fineness of not less than 99.9%; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 platinum, in ay form, being platinum of a fineness of not less than 99.0%; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 any other substance which is prescribed as a fine metal for the purposes of this definition;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid6244418 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid6244418 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid6244418 Section 2 Subsection (1) amended by No. 20 of 2004, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93further additional tax\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  means further additional fax charged under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~100}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or Section 95(6);
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93going concern\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , in relation to a supplier and a recipient, means the situation where\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 there i
s a supply of a taxable activity, or of a part of a taxable activity where that part is capable of separate operation; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 all of the goods and services that are necessary for the continued operation of that taxable activity or that part of a taxable activity are supplied to the recipient; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supplier carries on, or is to carry on, that taxable activity or that part of a taxable activity up to the time of its transfer to the recipient;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93goods\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means all kinds of personal or real property, but does not include choses in action or money;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93hire\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , in relation to goods, includes a letting on any terms, including a lease or licence;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93hospital\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a hospital, aid post or other institution having the principal purpose of the reception and treatment of persons requiring medical treatment or suffering from any disease; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a maternity hospital; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a private hospital or hospital licensed under the provisions of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Medical Registration Act 1980}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a mental hospital established pursuant to the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Public Health Act 1973}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ,
\par }\pard\plain \ltrpar\s71\qj \li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 and includes all clinics, dispensaries, outpatient departments, services, offices, and undertakings maintained in connection with or incidental to any such hospital or institution
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93Income Tax Act\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act 1959}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , as amended from time to time;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93insurance\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 means insurance or guarantee against loss, damage, injury, or risk of any kind whatever, whether pursuant to contract or enactment, and includes reinsurance;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93contract of insurance\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 includes a policy of insurance, an insurance cover, and a renewal of a contract of insurance, but nothing in this definition shall apply to any insurance specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~24}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93invoice\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a document notifying an obligation to make payment;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93local authority\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a Provincial Government or Local-level Government as defined in the }{\rtlch\fcs1 \ai\af42\afs24 
\ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Organic Law on Provincial Governments and Local-level Governments}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and includes the National Capital District Commission;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93money\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  includes\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
bank notes and other currency, being any negotiable instruments used or circulated, or intended for use or circulation, as currency; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 postal notes and money orders; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 promissory notes and bills of exchange,
\par }\pard\plain \ltrpar\s71\qj \li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 whether of Papua New Guinea or any other country, but does not include a collector\rquote s piece, investment article or item of numismatic interest;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93name\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , in relation to a registered person, includes\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the name (if any) specified by the registered person as a trading name in the person\rquote s application for registration under this Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a trading name subsequently notified to the Commissioner under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~45(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 as the name the registered person wishes to use for the purpose of issuing or creating tax invoices and credit or debit notes under this Act;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93new fine metal\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means any fine metal which has been refined into fine metal by a refiner of fine metal;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93non-profit body\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a society, association, or organization, whether incorporated or not, which\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
is carried on other than for the purposes of profit or gain to a proprietor, member, or shareholder; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 is, by the terms of its constitution, rules, or other document constituting or governing the activities of that society, association or organization, prohibited from making any dis
tribution whether by way of money, property, or otherwise howsoever, to any such proprietor, member, or shareholder;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93person\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  includes a company, an unincorporated body of persons, a public authority, a local authority, and an instrument of a foreign state
 engaged in commercial activities;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93primary product\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a product resulting directly from\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the cultivation of land, but not including the production of timber; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the maintenance of animals or poultry for the purpose of selling them or their bodily produce, including natural increase;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93public authority\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means all instruments of the State in respect of the Government of Papua New Guinea, whether Departments, State en
tities, State enterprises or other instruments, and includes the offices of the National Parliament, but does not include the Governor-General, members of the National Executive Council, Ministers of the State or members of Parliament;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93recipient\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , in relation to a supply of goods and services, means the person receiving the supply;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93refiner of fine metal\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 means a person who satisfies the Commissioner that, in the regular course of business, that person converts or refines any fine metal;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93registered person\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a person who is registered or is liable to be registered under this Act;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93registration number\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, in relation to a registered person, means the number allocated to that registered person for the purposes of this Act;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93resident\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a resident
 as determined in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 4(1) of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act 1959}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a public authority; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a local authority; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a person who is an unincorporated body of persons, or is otherwise a body (as defined in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~56}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
), where that body has its centre of administrative management in Papua New Guinea; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a person who is not a resident within the categories specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 (d)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to the extent that that person carries on, in Papua New Guinea, any taxable activity or any other activity;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93resident service provider\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a resident falling within }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(a)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (c)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (d)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  of the definition of \lquote resident\rquote 
 who provides services other than those relating to the sale, construction or provision of capital goods;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93resource company\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a \lquote gas project\rquote  or a \lquote licensee\rquote  as defined in }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 3 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Oil and Gas Act 1998}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 or a holder of a special mining lease or exploration licence issued under the provisions of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Mining Act 1992}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93resource operations\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a \lquote gas operations\rquote  or \lquote mining operations\rquote  or \lquote 
petroleum operations\rquote  as defined in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 4(1) of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act 1959}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  and includes exploration by a resource company for the purpose of discovery;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93return\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means any return required to be furnished under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Part\~9}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93Review Tribunal or Tribunal\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means the Review Tribunal established under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs95\fs24\insrsid6244418 Section 240 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act 1959}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93secondhand goods\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , does not include\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
second hand goods consisting of any fine metal; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 second hand goods which are, or to the extent to which they are, manufactured or made from gold, silver, platinum or any other substance, which if it were of the required fineness, would be fine metal; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 livestock;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93services\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means anything which is not goods or money;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93supplier\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , in relation to a supply of goods and services, means the person making the supply; 
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93tax\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means Goods and Services Tax;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93tax fraction\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means the fraction calculated in accordance with the following formula\~\endash 
\par }\pard\plain \ltrpar\s55\qc \li0\ri0\sb120\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\insrsid6244418 a/100+a
\par }\pard\plain \ltrpar\s71\qj \li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where \endash  \'93a\'94 is the rate of tax specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 :
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93tax invoice\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a document provided under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~39}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 ;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93tax payable\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means an amount of tax calculated in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~31}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~32}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and includes\~
\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 any amount referred to in }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~54(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~68(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 ; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 any amount of additional tax; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 any amount of tax refundable by the Commissioner under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 32}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93taxable period\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , in relation to a registered person, means a taxable period determined under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Section\~26}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93taxable supply\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a supply of goods and services in Papua New Guinea which is charged with tax pursuant to }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , including tax charged at the rate of zero percent under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Section\~19}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 20}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 21}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 23}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93this Act\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  includes the Regulations;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93trustee\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  includes an executor and administrator, and also includes the Public Trustee;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93unconditional gift\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a payment voluntarily made to a non-profit body and in respect of
 which no identifiable direct valuable benefit arises or may arise in the form of a supply of goods and services to the person making that payment, or any other person where that person and that other person are associated persons but does not include any
 payment made by the State or a public authority;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93working day\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means any day of the week other than Saturday, Sunday or a declared national public holiday.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act, a reference to goods and services includes a reference to goods and services.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 3.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Act to bind State.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 This Act binds the State.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid6244418 PART 2. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Administration.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 4.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Administration of Act.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner has the general administration of this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Sections 7 (Delegations), 8 (Annual Report), 9 (Secrecy) and 10 (Officers not to assist in the preparation of return) of the }{\rtlch\fcs1 \ai\af42\afs24 
\ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Income Tax Act }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  apply to the Goods and Services Tax imposed under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  of this Act as if references in those section to the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Income Tax Act }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 were references to this Act.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The day to day administration of this Act, other than }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~
6}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , is the responsibility of the Commissioner of Taxation and the Assistant Commissioner of Taxation, and the powers of the Commissioner shall be treated as delegated accordingly.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 In so far as this Act applies to the Commissioner of Customs, it is deemed to be part of the }{\rtlch\fcs1 \ai\af42\afs24 
\ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Customs Act 1951}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 5.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Disclosure of Information.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 No obligation as to secrecy or other restriction upon the disclosure of information imposed by an enactment or otherwise shall prevent either\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the Commissioner of Taxation or any officer authorized in that behalf; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the Commissioner of Customs or any officer of Customs authorized in that behalf,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
from disclosing to each other information obtained for revenue-gathering purposes and which is required to be disclosed by the persons authorized by this subsection for the same purpose to give effect to the provisions of the }{\rtlch\fcs1 \ai\af42\afs24 
\ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act 1959}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Customs Act 1951}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  or this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Information obtained pursuant to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  shall not be disclosed except\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
to the persons authorized under that subsection; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 for the purpose of any proceedings connected with a matter in relation to which those persons so authorized perform their duties.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid6244418 PART 3. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Imposition of Tax.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 1.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Imports.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 6.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Imposition of Goods and Services Tax on Imported Goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Notwithstanding anything in this Act, a tax to be known as Goods and Services Tax shall be levied, collected, and paid in accordance with the provisions of this section at the rate of 10% on the importation of goods (not being an exempt import) into Papua
 New Guinea, being goods that are\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
entered therein, or delivered, for home consumption under the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Customs Act}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 before their entry, or delivery, for home consumption, dealt with in breach of any provision of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Customs Act}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 ,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
by reference to the value of the goods as determined under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the value of goods imported into Papua New Guinea shall be the sum of the following amounts (excluding any tax charged under this Act):\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the amount of the val
ue of the goods determined in accordance with the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Customs (Ad Valorem Duties) Regulation 1987}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 made under the Customs Act (whether or not duty is payable under that Act); and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the amounts of duty (if any) payable on those goods under the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Customs Act}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , but
 not including any tax levied or charged under this Act; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the amount of excise duty (if any) payable on those goods under the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Excise Tariff Act 1956}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the amount paid or payable to transport the goods to Papua New Guinea and to insure the goods for such transport, if not already included under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(a)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to this section, tax levied under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  shall be collected and paid as if it were Customs duty levied on the importation of goods under the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Customs Act}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , and as if all goods imported into Papua New Guinea were liable to Customs duty.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 No liability to Goods and Services Tax shall arise under any provision of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 
\cs103\i\fs24\insrsid6244418 Customs Act}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  by virtue of the operation of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 .
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where goods are imported for re-export under the provisions of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 
Section 107 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Customs Act 1951}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the Commissioner may grant to the importer permission to take the goods on giving a security or undertaking, to the satisfaction of the Commissioner, for payment of the Goods and Service
s Tax payable under the provisions of this Act which shall be enforceable in the same manner as provided in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 107 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 
\cs92\i\fs24\insrsid6244418 Customs Act 1951}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 7.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Exemption of imported goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 The following imports of goods are exempt from the tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~6}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 :\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 i
mports of goods where a supply of the goods would be exempt under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~25}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or zero rated under }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~19}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 21}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the duty free allowance for passengers and their accompanied baggage under the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs98\i\fs24\insrsid6244418 Customs (Personal Effects) Regulation 1995}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 ;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 imports of goods which have been declared exempt from Goods and Services Tax by virtue of the provisions of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~25(8)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 ;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 imports of goods by a diplomatic mission for the official use of the mission;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 imports of goods by a diplomatic agent defined in Article 1 of the \lquote Vienna Convention on Diplomatic Relations\rquote  contained in Schedule 1 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 
Diplomatic and Consular Privileges and Immunities Act 1975}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , import for the personal use of that agent or members of his family forming part of his household.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 import of goods, other than cars, by a resource company for use solely in carrying on its resource operations.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 2.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Supplies of goods and services in Papua New Guinea.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 8.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Imposition of Goods and Services Tax on supply.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Subject to this Act, a tax, to be known as Goods and Services Tax, shall be charged in accordance with the provisions of this Act at the rate of 10% on the supply (but not including an exempt supply) in Papua
 New Guinea of goods and services, by a registered person in the course or furtherance of a taxable activity carried on by that person, by reference to the value of that supply.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 3.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Calculation of tax payable on supply.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 9.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Tax Payable.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 The tax payable by a registered person for a taxable period in respect of supplies of goods and services in Papua New Guinea (in addition to the tax imposed under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section
\~6}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ) is the output tax for that period less the input tax for that period as calculated under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Part\~5}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid6244418 PART 4. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Supply of Goods and Services in course of Taxable Activity.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 1.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Taxable Activity.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 10.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Meaning of term \'93Taxable Activity\'94.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act, the term \'93taxable activity\'94 means\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
business activity which is carried on c
ontinuously or regularly by a person, whether or not for a pecuniary profit, and involves or is intended to involve, in whole or in part, the supply of goods and services to another person for a consideration, and includes any such business activity carri
ed on in the form of a trade, manufacture, profession, vocation, association, or club; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 without limiting the generality of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the activities of a public authority or local authority.

\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Anything done in connection with the commencement o
r termination of a taxable activity is deemed to be carried out in the course or furtherance of that taxable activity.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsections\~(1)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , for the purposes of this Act the term \'93taxable activity\'94
 does not include, in relation to a person\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
being a natural person, an activity carried on essentially as a private recreational pursuit or hobby; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 not being a natural person, an activity which, if it were carried on by a natural person, would be carried on essentially as a private recreational pursuit or hobby; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 an engagement, occupation, or employment under contract of service or as a director of a company; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 an engagement, occupation, or employment\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 as a public servant; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 as a Judge, Attorney-General, Departmental Head, Auditor General, Ombudsman or Constitutional Office-holder; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 pursuant to an appointment made by the Governor-General and prescribed for the purposes of this section; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iv)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 as a Chairman or member of a local authority or a statutory board, council, committee, or other body; or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
any activity to the extent to which the activity involves the making of exempt supplies.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, where a person, in carrying on a taxable activity, accept an office, any services supplied by that person as the holder of that office are deemed to be supplied in the course or furtherance of that taxable activity.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 2.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Supply.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 11.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Meaning of term \'93Supply\'94.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act, the term \'93supply\'94 includes all forms of supply.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act, where a supply is charged with tax in part under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and in part under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~19}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, each part is deemed to be a separate supply.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the 
purposes of this Act, where a person ceases to be a registered person, any goods and services then forming part of the assets of a taxable activity carried on by that person are deemed to be supplied by that person in the course of that taxable activity a
t a time immediately before that person ceases to be a registered person, unless the taxable activity is carried on by another person who, under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~57}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 , is deemed to be a registered person.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The disposition of a taxable activity as a going concern is
 deemed to be a supply of goods made in the course or furtherance of the taxable activity.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
For the purposes of this Act, a contract that is a layby sale shall not constitute a supply of goods and services unless the goods which are the subject of the contract are delivered to the buyer and the property therein is transferred to the buyer.

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A supply of services is, in respect of any contract referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , deemed to have taken place where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a layby sale is cancelled; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the seller either\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 retains any amount paid to the seller to recoup that seller\rquote s selling costs in respect of the layby sale; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 recovers any amount (including, or in addition to, the amount referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subparagraph\~(i)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  from the buyer.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(8)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, charges for permits or licences issued by public authorities or local authorities and fines or penalties levied by such authorities shall not give rise to a supply of goods and services.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act, provincial road-users tax paid under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs95\fs24\insrsid6244418 Section 86 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Organic Law on Provincial Governments and Local-level Governments}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 is deemed to be a consideration for a supply of services in the course or furtherance of a taxable activity carried on by the relevant Province.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (9) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For 
the purposes of this Act, a local authority is deemed to supply goods and services to a person consisting of sewerage, garbage and night soil collection and any other matter prescribed in regulations when any amount of rates is payable by that person to t
hat local authority in respect of such goods and services.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (10) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
For the purpose of this Act, where a registered person receives an indemnity payment pursuant to a contract of insurance, that payment is, to the extent that it relates to a loss incurred in th
e course of making a taxable supply, deemed to be consideration received for a supply of services performed on the day of receipt of that indemnity payment by that registered person in the course or furtherance of that person\rquote s taxable activity.

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (11) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(10)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 does not apply in respect of an indemnity payment received pursuant to a contract of insurance where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the supply of that contract of insurance is not a supply charged with tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 that payment is to indemnify for the loss of earnings of an individual.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (12) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(13)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, but notwithstanding any other provision of this section, to the extent that a registered person has or is deemed to have provided or granted a benefit assessable under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 65E(1)}{
\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs95\i\fs24\insrsid6244418 (b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418  of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act 1959}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to any other person, where that other person is an employer (as defined in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 4(1) of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 
\cs92\i\fs24\insrsid6244418 Income Tax Act 1959}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ) of that registered person, the provision or granting of that benefit is, except to the extent that any amount ha
s been paid by that other person for the receipt or enjoyment of that benefit, deemed to be a supply of goods and services made by that registered person in the course of a taxable activity carried on by that registered person.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (13) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(12)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  does no
t apply in respect of any assessable benefit to the extent that\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
it has arisen by virtue of a supply of goods and services that is an exempt supply under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~25}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 it has arisen by virtue of a supply of goods and services that is a supply charged with tax at the rate of zero percent under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~19}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 it is, or is deemed to be, provided or granted by a registered person in the course of making exempt supplies; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 it is a car or the use of a car which is subject to income tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 65E(1)}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs95\i\fs24\insrsid6244418 (f)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418  of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act 1959}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 it is the provision of accommodation which is subject to income tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 65E(1)}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs95\i\fs24\insrsid6244418 (f)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418  of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act 1959}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 12.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Transfer of Land.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The transfer of ownership of land is deemed not to be a supply under this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 shall not apply to the transfer of ownership of improvements and structures on the land whether transferred with the land or without the transfer of ownership of land.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purpose of this section, the ownership of land means\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
ownership of title to the land; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 ownership of a State lease originally granted for a period in excess of 25 years; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 ownership of shares in a company which confer rights equivalent to the rights referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or 
}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
For the purposes of this section, where land is transferred with improvements and structures, the value of land shall not be greater than the last unimproved capital valuation provided
 by the Department of Lands or a valuation provided by a Registered Valuer.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 3.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Place of Supply.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 13.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Supply in Papua New Guinea.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act, but subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , goods and services are deemed to be supplied in Papua New Guinea where the supplier is resident in Papua New Guinea, and are deemed to be supplied outside Papua New Guinea where the supplier is not resident in Papua New Guinea.

\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act goods and services are deemed to be supplied in Papua New Guinea where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the supplier is not resident in Papua New Guinea; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 either\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the goods are in Papua New Guinea at the time of supply; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the services are physically performed in Papua New Guinea by a person who is in Papua New Guinea at the time the services are performed; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the services are performed outside Papua New Guinea for the use or benefit within Papua New Guinea of a person
 resident in Papua New Guinea.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 14.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Reverse Charge on service received from abroad.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subjects to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, where services are deemed to be supplied in Papua New Guinea under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~13(2)(b)(iii)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, all the consequences shall follow under this Act (and particularly charges on tax on supply and deductions for input tax) as if the recipient had supplied the services in Papua New Guinea in the course or furtherance of that recipient\rquote 
s taxable activity.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The provisions of this Act relating to the deduction of input tax shall apply in respect of supplies, which are treated as made by a registered person under }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , although those supplies themselves shall not be treated as being taxable suppl
ies made by that person for the purposes of determining the input tax deductible under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act, where }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  treats a supply of relevant services as being made by a person in the course or furtherance of that person\rquote s taxable activity\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 subject to }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~18(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the value of that supply is for whatever consideration was paid or payable for the relevant services; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supply takes place when the relevant services are paid for, or where the consideration is not in money, on the last day of the taxable period in which the services are performed.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a person carries on a taxable activity through an establishment of the person in Papua new Guinea and through another establishment outside Papua New 
Guinea, a supply of services by the establishment outside Papua New Guinea to the establishment in Papua New Guinea shall be treated as if\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the recipient had supplied the services in Papua New Guinea in the course or furtherance of that recipient\rquote s taxable activity; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 that supply between the two establishments were between two separate persons,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
and the provisions of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsections\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (2)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall apply accordingly.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , where }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applie
s, the value of the supply is deemed to be the open market value of the relevant services.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 15.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Reverse charge on exempt supplies provided by resource companies.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 and notwithstanding }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~7(f)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 21(1)(d)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , where a resource company makes supplies exempted under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~25}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 all the consequences shall follow under this Act (and particularly charges to tax on supply and deductions for input tax) as if the resource company had supplied the goods and services necessary to make those exempt supplies.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The provisions of this Act relating to the deduction of input tax shall apply in respect of supplies, which are treated as made by a resource company under }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , although those supplies themselves shall not be treated as bei
ng taxable supplies made by that person for determining the input tax payable under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act, where }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  treats a supply of relevant services as being made by a resource company in the course or furtherance of that person\rquote s taxable activity\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 subject to }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~18(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the value of that supply is for whatever consideration was paid or payable for the relevant services; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supply takes place when the relevant services are either paid for or an invoice is issued to the resource company for the supply of goods or services necessary to make the exempt supplies, or where the consideration is not in mon
ey, on the last day of the taxable period in which the supplies were made.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 4.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Time of Supply.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 16.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Time of supply.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Subject to this Act, for the purposes of this Act a supply of goods and services is deemed to take place at the earlier of the time an invoice is issued by the supplier or the recipient or the time any payment is received by the supplier, in respect of th
at supply.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, where the supplier and the recipient are associated persons, a supply of goods or services is deemed to take place\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
in the case of a supply of goods which are to be removed, at the time of the removal; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 in the case of a supply of goods which are not to be removed, at the time when they are made available to the recipient; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 in the case of a supply of services, at the time the services are performed.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  does not apply in a case where 
an invoice is issued, or a payment is made, in respect of that supply, on or before the last day for furnishing the return in relation to the taxable period during which, but for this subsection, that supply would have been made.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a supply is a layby sale to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~11(5)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  refers, the supply is deemed to take place at the time at which the property in the goods is transferred to the recipient.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a supply of services is deemed to take place under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Section\~11(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  on the cancellation of a layby sale, that supply of services is deemed to take place at the time that the layby sale is cancelled.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where the supply of goods and services is for a consideration in money received by the supplier by means of a machine, meter or other device operat
ed by a coin or token, the supply is deemed to take place at the time any such coin or token is taken from that machine, meter, or other device by or on behalf of the supplier.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsections\~(1)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  inclusive\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where goods are supplied under an agreement to hire (including a hire purchase agreement as defined in the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Hire-purchase Act 1966}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 ) or where services are supplied under an agreement or enactment which provides for periodic payments, they are deemed to be su
ccessively supplied for successive parts of the period of the agreement or the enactment, and each of the successive supplies is deemed to take place when a payment becomes due or is received, whichever is the earlier, and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where and to the extent that\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
goods are supplied progressively or periodically pursuant to an agreement or enactment which provides for the consideration for that supply to be paid in instalments or periodically and in relation to the periodic or progressive supply of those goods; or

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
goods and services supplied directly in the construction, major reconstruction, manufacture, or extension of a building or an engineering work are supplied pursuant to an agreement or enactment which provides for the consideration for that supply
 to become due and payable in instalments or periodically in relation to the progressive nature of that construction, manufacture, or extension, those goods and services are deemed to be successively supplied, and each such successive supply is deemed to 
take place whenever any payment in respect of any supply becomes due, is received, or any invoice relating only to that payment is issued, whichever is the earlier.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and to }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~33(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , where goods are supplied under an agreement, other than an agreement to hire (as defined in }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(7)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
), and the goods or part of them are appropriated under that agreement by the recipient in circumstances where the whole of the consideration is not determined at the time they are appropria
ted, that supply is deemed to take place when and to the extent that a payment under the agreement is due or is received or an invoice relating to the supply is issued by the supplier or the recipient, whichever is the earlier.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 5.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Value of Supply.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 17.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Open market.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
For the purposes of this Act, the open market value of a supply of goods and services at any date shall be the consideration in money which the supply of those goods and services would generally fetch if supplied in similar circumstan
ces at that date in Papua New Guinea, being a supply freely offered and made between persons who are not associated persons.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where the open market value of a supply of goods and services cannot be determined pursuant to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the open market 
value shall be determined in accordance with a method approved by the Commissioner which provides a sufficiently objective approximation of the consideration in money which could be obtained for that supply of those goods and services.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsections\~(1)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the open market value of a supply includes any goods and services tax charged under }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  on that supply.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act, the open market value of any consideration, not being consideration in money, for a
 supply of goods and services shall be ascertained in the same manner, with any necessary modifications, as the open market value of any supply of goods and services is ascertained pursuant to the foregoing provisions of this section.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 18.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Value of supply of goods and services.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act, the following provisions of this section apply for determining the value of any supply of goods and services.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where a taxable supply is not the only matter to which a consideration relates, the supply is deemed to be for such part of the consideration as is properly attributable to it.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to the provisions of this section, where a supply is made for no consideration, the value of that supply is nil.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Subject to this section, the value of a supply of goods and services is such amount as, with the addition of the tax charged, is equal to the aggregate of\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
to the extent that the consideration for the supply is consideration in money, the amount of money; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 to the extent that the consideration for the supply is not consideration in money, the open market value of that consideration.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsections\~(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (10)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a supply is 
made by a person for no consideration or for a consideration in money that is less than the open market value of that supply; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supplier and the recipient are associated persons; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supply is not a benefit that the supplier has, or is deemed to have, provided or granted pursuant to the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  to the recipient, being a person employed under a contract of service by the supplier,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the consideration in money for the supply is deemed to be the open market value of that supply.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  does not apply to a supply made by a registered person where the recipient\~\endash 

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
acquired that supply for the principal purpose of making taxable supplies; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 is entitled, under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~9}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , to make a deduction in respect of that supply.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a supply of goods is a supply which would, but for }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~22}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 , be charged with tax at the rate of zero percent, the consideration in money for that supply is deemed to be an amount equal to the purchase price of those goods to the supplier.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where the deduction of input tax referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~22(a)}
{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 has been made by any other person (where that supplier and that other person are associated persons), the consideration in money for that supply is deemed to be an amount equal to the purchase price of those goods to that other person.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (9) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsections\~(7)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (8)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the purchase price of goods shall not be reduced by an amount of input tax deducted by the supplier or, as the case may be, any other person where the supplier and that other person are associated persons, under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~30(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (10) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where goods and services are deemed to be supplied by a person under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~11(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 33(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the consideration in money for that supply is deemed to be the lessor of\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the cost of those goods and services to the supplier, including any input tax deduction claimed in respect of the supply of those goods and services to that supplier; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the open market value of that supply.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (11) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a supply of services is deemed to be made under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~11(6)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 , the consideration in money for the supply is deemed to be an amount equal to the amount referred to in that subsection as being retained or recoverable.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (12) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(4)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , where a supply of goods 
and services is made under a credit contract, the consideration in money for the supply is deemed to be the open market value of the goods or services apart from any financial services forming part of that supply.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (13) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in this sect
ion, where goods and services are, or are deemed to be, supplied to a person by any local authority under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~11(9)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the consideration in money for any such supply shall be an amount equal to any amount from time to time paid or payable by or on behalf of that person for that supply.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (14) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where goods and services are deemed to be supplied by a person under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~11(12)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the consideration in money for the supply is deemed to be an amount equal to the taxable value of that benefit as determined under }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 9A of the Income Tax Regulation 1959}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (15) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where a right to receive goods and services for a monetary value stated on any token, stamp (not being a postage stamp) or voucher is granted for 
a consideration in money, that supply shall be disregarded for the purposes of this Act, except to the extent (if any) that that consideration exceeds that monetary value.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (16) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a right to receive goods and services is granted in exchange for\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 an
y token, stamp, or voucher for a consideration in money and the monetary value of that token, stamp or voucher is not stated thereon; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a postage stamp,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the value of the supply of goods and services made upon redemption of that token, stamp or voucher or franking of that postage stamp shall be nil.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 6.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Zero-rated supply.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 19.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Zero-rating of exported goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where, but for this section, a supply of goods would be charged with tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , any such supply will be charged at the rate of zero percent where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the supplier has entered the goods for export, pursuant to the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Customs Act 1951}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, and those goods have been exported, pursuant to the Customs Act, and those goods have been exported by the supplier; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supplier has satisfied the Commissioner that the goods have been exported by the supplier to a place outside Papua New Guinea; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the supplier will enter the goods for export, under the }{\rtlch\fcs1 
\ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Customs Act}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , in the course of, or as a condition of, making the supply and will export the goods; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the goods are supplied, by a supplier licensed under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Sections 54A}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs95\fs24\insrsid6244418 54B of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Customs Act 1951}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  as an outwards or inwards duty free shop, to\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 an inbound air traveller; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 an outbound air traveller (including a traveller who uplifts the supply by the goods upon return to Papua New Guinea); or

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 subject to }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the supply is the supply by way of sale of a boat to a recipient who exports that boat under its own power
 to a place outside Papua New Guinea; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the goods are not situated in Papua New Guinea at the time of supply, and are not to be entered into Papua New Guinea for home consumption by the supplier of the goods; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 g}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the goods have been supplied in the course of repairing, renovating, modifying, or treating any goods to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~21}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  applies and the goods supplied\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 are wrought into, affixed to, attached to, or otherwise form part of those other goods; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 being consumable goods, become unusa
ble or worthless as a direct result of being used in that repair, renovation, modification, or treatment process; or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 h}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the goods have been supplied for use as stores for consumption outside Papua New Guinea on an aircraft or ship going to a destination outside Papua New Guinea.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)(c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 applies, and the goods are not exported by the supplier within\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
28 days of the time of supply; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 such longer period, from the time of supply, as the Commissioner has determined pursuant to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ,

\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the goods shall, notwithstanding }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)(c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , but subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Subsection\~(1)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , be charged with tax under }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 applies and the Commissioner has determined, upon application by the supplier in writing that\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
circumstances beyond the control of the supplier and recipient have prevented, or will prevent, the exportation of those goods within 28 days of the time of supply; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 due to the nature of the supply, it is not practicable for the supplier to export those goods, or a class of those goods, within 28 days of the time of supply,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the Commissioner may extend the 28-day period before the supply of goods is charged with tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, as the Commissioner sees fit.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)(e)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 does not apply in respect of the supply of a boat, and the supply shall accordingly be charged with tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , unless\~
\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the boat is exported within 60 days of the time the recipient, or the recipient\rquote s agent, takes physical possession of it, or within such further period as the Commissioner may allow under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the Commissioner is provided with such documentation and undertakings as the Commissioner may require in relation to\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 records of the sale that constitutes the supply; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 limitations on dealings in and the uses to which the boat will be put before export; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the proposed and actual date of export.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner may extend the 60-day period referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(4)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  where the Commiss
ioner is satisfied, upon the written application of the supplier, that circumstances beyond the control of the supplier and the recipient have prevented, or will prevent, the export of the boat within that period.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 20.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Sale of a going concern.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where, but for this section, a supply of goods would be charged with tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , any such supply shall be charged at the rate of zero precent where the supply is\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a supply to a registered person of a taxable activity, or part of a taxable activity, that is, or is to be, transferred from the supplier to the recipient as a going concern; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the recipient is a registered person or a person who immediately becomes a registered person at the time of the transfer.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a supplier and
 a recipient have agreed in writing that a supply is the supply of a going concern, and the supplier has accordingly treated the supply as being chargeable with tax at the rate of zero percent under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the contract or agreement for the supply contains no provision for an increase to the agreed price arising in the event that the supply is not a supply that comes within the provisions of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , or does not otherwise contemplate or provide for the consequences if tax is not chargeable at the rate of zero percent; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supply does not come within the provisions of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the supplier may increase the consideration for the supply by an amount equal to the agreed price in the contract or agreement multiplied by a percentage equal to the percentage specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applicable to that supply.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 21.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Other Zero Rated Goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where, but for this section, a supply of goods would be charged with tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~6}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , any such supply shall be charged at the rate of zero percent where\~
\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the supply is the supply of medical supplies imported or supplied by or on behalf of a hospital, doctor, dentist, optician, pharmacist, nurse, aid post orderly or a supplier of medical supplies and includes, without l
imiting the generality of the preceding, the supply of prescription lenses with or without frames; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supply is the supply of new fine metal (being the first supply of that new fine metal following its refining) by the refiner of that fine metal to
 a dealer in fine metal or jewellery manufacturer, for the purposes of the supply of that fine metal for use as an investment item or of jewellery; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supply is the supply of goods or services to a prescribed foreign aid provider; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supply is the supply of goods or services, other than cars, to a resource company for use solely in carrying on its resource operations; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supply is the supply of goods and services to a non-profit body, being a\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 religious organisation; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 charity organisation; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 community organisation,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
in each case carrying on charitable activities and approved by the Commissioner for the purposes of this Act, to the extent that those supplies or those services are not for use in carrying on a profit making taxable activity as defined in this Act.

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid6244418 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid6244418 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid6244418 Section 21 Subsection (1) amended by No. 13 of 2005, s. 1.}}}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the supply is the supply of crude oil directly by resource company qualifying under Paragraph (d), to refiner for refining purposes, providing\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 it is not resold within the country in an unrefined form; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 enters into a warehouse or bond store licensed under the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 
\cs92\i\fs24\insrsid6244418 Customs Act 1951}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 is purchased solely for processing purposes.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a person is a refiner metal and is also a dealer in fine metal or a jewellery manufacturer, that new fine metal shall, for the purposes of }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, be deemed to have been supplied to a dealer in fine metal or jewellery manufacturer at a time immediately prior to the making of any exempt supply by the dealer or jewellery manufacturer.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 22.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Exception to zero rating of goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Sections\~19}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 21}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  do not a
pply in respect of a supply of goods by a registered person\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
being goods in respect of which input tax specified in the definition of \'93input tax\'94 in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~30(1)(c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 has been deducted by that registered person, or any other person where that registered person and that other person are associated persons, under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~30(4)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 being goods which have been or will be reimported to Papua New Guinea by the supplier.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 23.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Exported services.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where, but for this section, a supply of services would be charged with tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , any such supply shall be charged at the rate of zero percent where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the services (not being ancillary transport activities such as loading, unloading, and handling) comprise the transport of passengers or goods\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 from a place outside Papua New Guinea to another place outside Papua New Guinea; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 from a place in Papua New Guinea to a place outside Papua New Guinea; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 for passengers only, from a place outside Papua New Guinea to a place inside Papua New Guinea; or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the services comprise the transport of a passenger from a place in Papua New Guinea to another place in Papua New Guinea to the extent that that transport is by aircraft and is in the course of an international air service as defined in the }{\rtlch\fcs1 
\ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Civil Aviation Act 2000}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the services (including any ancillary transport activities such as loading, unloading, and handling) comprise the transport of goods from a place in Papua New Guinea to another place in Papua New Guinea to the extent
 that those services are supplied by the same supplier as part of the supply of services to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(a)(ii)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (iii)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the services comprise the insuring or the arranging of the insurance or the arranging of the transport of passengers or goods to which any provision of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(a)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  inclusive applies.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where, but for this section, a supply of services would be charged with tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , any such supply shall be charged at the rate of zero percent where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the servi
ces are supplied directly in connection with land, or any improvement thereto, situated outside Papua New Guinea; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the services are supplied directly in connection with moveable personal property, other than choses in action, situated outside Papua New Guinea when the services are performed; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the services are supplied directly in connection with goods imported for re-export under the provisions of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 107 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 
\cs92\i\fs24\insrsid6244418 Customs Act 1951}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where, but for this section, a supply of services would be charged with tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , any such supply shall be charged at the rate of zero percent where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 subject to }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the services are physically performed outside Papua New Guinea; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the services are supplied for and to a person who is not resident in Papua New Guinea and who is outside Papua New Guinea at the time the services are performed, and are not\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 services which are supplied directly in connection with land or an improvement thereto or moveable personal property (other th
an choses in action) situated inside Papua New Guinea at the time the services are performed; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
services which are the acceptance of an obligation to refrain from carrying on a taxable activity, to the extent that the conduct of that activity would have occurred within Papua New Guinea; or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the services are\~\endash 

\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the filing, prosecution, granting, maintenance, transfer, assignment, licensing or enforcement of intellectual property rights, including patents, designs, trade marks, copyrights, plant v
ariety rights, know-how, confidential information, trade secrets, or similar rights; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
other services in respect of such rights, including services involved in the making of searches, the giving of advice, opposing the grant or seeking the revocation of such rights, or opposing steps taken to enforce such rights; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the acceptance of an obligation to refrain from pursuing or exercising in whole or in party of any such rights,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where and to the extent that those rights are for use outside Papua New Guinea; or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the services are\~\endash 

\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the filing, prosecution, granting, maintenance, transfer, assignment, licensing or enforcement of intellectual property rights, including patents, designs, trade mark
s, copyrights, plant variety rights, know-how, confidential information, trade secrets, or similar rights; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
other services in respect of such rights, including services involved in the making of searches, the giving of advice, opposing the grant or seeking the revocation of such rights, or opposing steps taken to enforce such rights,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where and to the extent that those services are supplied for and to a person who is not resident in Papua New Guinea and who is outside Papua New Guinea when the service is performed; or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the services are the acceptance of an obligation to refrain from carrying on any taxable activity, where the conduct of the taxable activity would have occurred outside Papua New Guinea.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  does not apply to services which are deemed to be supplied in Papua New Guinea under 
}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~13(2)(b)(iii)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 7.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Supply Exempt from Tax.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 24.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Meaning of term \'93Financial Services\'94.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act, the term \'93financial services\'94 means any one or more of the following activities:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the exchange of currency (whether effected by the exchange of bank notes or coin, by crediting or debiting accounts, or otherwise);
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the issue, payment, collection or transfer of ownership of a cheque or letter of credit;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the issue, allotment, drawing, acceptance, endorsement or transfer of ownership of a debt security;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the issue, allotment or transfer of ownership of an equity security or a participatory security;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 underwriting or sub-underwriting the issue of an equity security, debt security or participatory security;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the provision of credit under a credit contract;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 g}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the renewal or variation of a debt security, equity security, participatory security or credit contract;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 h}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the provision, taking, variation or re
lease of a guarantee, indemnity, security, or bond in respect of the performance of obligations under a cheque, credit contract, equity security, debt security or participatory security or in respect of the activities specified in }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraphs\~(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (g)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 inclusive;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 i}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the provision, or transfer of ownership, of a life insurance contract or the provision of reinsurance in respect of any such contract;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 j}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the provision, or transfer of ownership, of an interest in a superannuation scheme, the National Provident Fund or an investment fund, or the management of a superannuation scheme, the National Provident Fund or an investment fund;

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 k}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the provision or assignment of a future contract, forward contract, option, financial derivative and similar contracts;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 l}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 
the payment or collection of any amount of interest, principal, dividend or other amount whatever in respect of any debt security, equity security, participatory security, credit contract, contract of life insurance, superannuation scheme or future cont
ract.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 m}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 agreeing to do, or arranging, any of the activities specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraphs\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 (l)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , other than advising thereon.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The term \'93financial services\'94
 does not include the assignment or other transfer of any right to receive payment in relation to a taxable supply where, as a result of any such assignment or transfer, output tax in relation to that taxable supply would not be or become attributable to 
a taxable period for the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(10)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where a person supplies goods and services (being the supply of general accounting and record package services) to a person who is a supplier of financial services or to a customer of the person who i
s a supplier of financial services, that supply shall, for the purposes of this Act, be deemed not to be a supply of financial services.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this section\~\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93cheque\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a cheque as defined in the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Bills of Exchange Act 1951}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , a postal note, a money order, a traveller\rquote s cheque or any order or authorization (whether in writing or by electronic means, or otherwise) to a financial institution to credit or debit any account;

\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93currency\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a banknote or other currency of any country, other than when used as a collector\rquote 
s piece, investment article, item of numismatic interest or otherwise than as a medium of exchange;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93debt security\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 means an interest in or right to be paid money that is, or is to be, owing by a person, but does not include a cheque;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93equity security\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means an interest in or right to a share in the capital of a body corporate;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93general accounting and record package services\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  in relation to financial services include\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the provision of a financial clearing system which may form part of a settlement process; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the posting of transactions to customers\rquote  accounts; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the maintenance of those customers\rquote  accounts; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the provision of ancillary services (such as network management, software supply and development) supplied in relation to the services referred to in any of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraphs\~
(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 (c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ,
\par }\pard\plain \ltrpar\s71\qj \li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 but does not include the services referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 (d)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  (inclusive) where those services are supplied by a supplier of a financial service and 
are reasonably incidental and necessary to the supply of that financial service by that supplier of the financial service;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93life insurance contract\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a contract lawfully entered into to the extent that it places a sum or sums at risk upon the continge
ncy of the termination or continuance of human life or marriage or the birth of a child;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93participatory security\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 means an interest or right to participate in any capital, assets, earnings or other property of a person where that interest or right forms pa
rt of a contributory scheme, and includes an interest in a unit trust, but does not include an equity security, a debt security, money or a cheque
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93superannuation scheme\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a scheme under which an indefinitely continuing fund has been established and i
s maintained solely for the purpose of making provisions for the payment of individual personal pensions or retiring allowances.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the terms \'93debt security\'94, \'93equity security\'94, and \'93participatory security\'94 do not include any of the following:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a life insurance contract or any other contract or any other contract of insurance; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 an estate or interest in land, other than an estate or interest as mortgagee or chargeholder; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a share in the share capital of a flat-owning or office-owning company which gives the right to occupancy of a flat or office; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 an interest in a superannuation scheme.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 25.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Exempt supplies.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the supply of any financial services (together with the supply of any other goods and services, supplied by the supplier of those financial services, which are reasonably incidental and necessary to that supply of financial services) is exempt from tax 
under this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  does not apply to\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a supply of financial services which, but for this subsection, would be charged with tax at the rate of zero percent under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~23}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a supply of goods and services which (although being part of a supply of goods and services which, but for this subsection, would be an exempt supply under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~
(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ) is not in itself, as between the supplier of that first \endash mentioned supply and the recipient, a supply of financial services in respect of which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The supply of fine metal, not being a supply which, but for this subsection, would be charged with tax at the rate of zero percent under }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~19}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 21}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 is exempt from tax under this Act.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
The supply of medical and related services by a hospital, a registered medical practitioner, registered dental practitioner, optician or nurse, or an aid post orderly is exempt from tax under this Act.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The supply of educational services by an educational institution including\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 tuition; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 boarding services provided by the educational institution pursuant to the provision of tuition; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 text books, or writing materials; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 other educational materials reasonably relevant to the purpose of education,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
is exempt from tax under this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the term \'93educational institution\'94 means a public educational institution which includes\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 an affiliated schoo
l, an associate member school, a school, a teachers college, a technical college, a technical school and a vocational centre as defined in the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Education Act 1983}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a place of tertiary education as defined in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 9B of the Income Tax Regulation 1959}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  under the }{
\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act 1959}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the Legal Training Institute established under the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Post-graduate Legal Training Act 1972}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 any other educational institution that is prescribed.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The following supplies are exempt from tax under this Act:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the supply of public road transport to passengers by a registered Public Motor Vehicle (PMV) or Taxi;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the retail supply of newspapers by a distributor or newspaper vendor to readers (which does not include the supply of newspapers to distributors or newspaper venders themselves);
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supply of betting, lotteries and games of chance;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supply of postage stamps;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supply of housing or a motor vehicle to an employee by his employer in the course of employment.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Head of State, acting on advice, may, by notice in the National Gazette\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
exempt from Goods and Services Tax the supply of any good or service otherwise subject to Goods and Services Tax under this Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 substitute of any good or service subject to Goods and Services Tax under this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (9) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 An exemption from, or a reduced rate of Goods and Services Tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(8)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 may relation to\~\endash 

\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a class of goods and services; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 goods or services or a class of goods or services supplied for a purpose specified in the notice; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
may further be subject to compliance with any conditions specified  in the notice; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 shall continue in force for such period as is specified in the notice or, where no such period is specified in the notice, until revocation of that notice by a subsequent notice.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid6244418 PART 5. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Tax Payable.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 1.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Taxable Periods.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 26.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Taxable periods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The taxable period for each person registered under this Act shall be a calendar month ending on the last day of that month.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Notwithstanding anything in this section, the Commissioner may, upon written application by a registered person, determine a day in substitution for the last day referred to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , not being a day more than seven days earlier or seven days later than that last day, but any such determination shall be disregarded for the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~63(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in this section, where, in relation to a registered person\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the total value of the registered person\rquote s taxable supplies has, in the period of 12 months ending with the last day of any taxable period of the registered person, not exceeded K250,000.00; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 that person has requested in writing, addressed to the Commissioner, a change of taxable period from one month to a longer period but not exceeding six months,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the Commissioner may, subject to such conditions as he sees fit, substitute a longer taxable period for that registered person which shall end on the last day of that extended period.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding any other
 provision in this section, where a registered person dies, or goes into liquidation or receivership, becomes bankrupt, or ceases to exist on an amalgamation, the date of that person\rquote 
s death, liquidation, receivership or bankruptcy or cessation of existence, as the case may be, is deemed to be the last day of that person\rquote s taxable period.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 2.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Accounting methods.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 27.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Accounting Basis.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to this section or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 and to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~28}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 29}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , a registered person shall account for a tax payable on an invoice basis for the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .

\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~28}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the Commissioner may, in any case, for reasons he thinks sufficient, direct that a person registered
 under this Act, or all persons registered under this Act deriving all or most of their income from participation in a particular industry, shall account for tax payable on a payment basis.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner may, on application in writing in that behalf by a registered person, direct that for the purposes of }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 the registered person account for tax payable on a payment basis, where the registered person satisfies the requirements of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~28(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 .
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner may, on application in writi
ng in that behalf by a registered person who pursuant to a direction of the Commissioner accounts for tax payable on a payments basis, direct that the registered person account for tax payable on an invoice basis.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where the Commissioner gives a direction in respect of a registered person\rquote s accounting basis under }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~28(2)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 , the registered person shall account for tax payable on the accounting basis directed by the Commissioner with effect from\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the commencement of the taxable period immediately following the taxable period during which the direction is given by the Commissioner, in any case to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(b)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  does not apply; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the person\rquote s registration under this Act, where the direction is given by the Commissioner before the end of the first taxable period of the person that follows that registration; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the commencement of such other taxable period as the Commissioner considers equitable, where the Commissioner and the person so agree.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 28.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Requirements for accounting on payment basis.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner shall not direct a registered person to account for tax payable on a payments basis under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~27}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  unless\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the registered person is\~
\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a local authority; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a non-profit body; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a person subject to a direction by the Commissioner under the provisions of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~27(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
in respect of the registered person\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 at the end of any month, the total value of the person\rquote s taxable supplies in the period o
f 12 months then ending has not exceeded K500,000.00 (or such greater amount as is prescribed for the purposes of this section); or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 in the period of 12 months beginning on the first day of any month, the total value of the person\rquote 
s taxable supplies is not likely to exceed the amount specified in or under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subparagraph\~(i)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where the Commissioner is satisfied (whether by a notification given by the registered person under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Section\~45(1)(c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or otherwise) that a registered person who has been directed to account for tax payable on a payment basis has ceased to satisfy the conditions set out in }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the Commissioner shall direct that the registered person account for tax payable on an invoice basis.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 , a registered person shall not be treated as having ceased to satisfy the conditions of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  by reason only that the total value of the registered person\rquote s taxable supplies has exceeded, or as the case may be will exceed, the amount specified by or under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Subsection\~(1)(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  solely as a consequence of\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
any cessation of or any substantial and permanent reduction in the size or scale of, any taxable activity carried on by that person; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the replacement of any plant or other capital asset used in any taxable activity carried on by that person.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 29.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Particulars to be furnished and prepared if change in accounting basis.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where the Commissioner directs a change in a registered person\rquote s accounting basis under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Section\~27}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 28}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the registered person shall furnish to the Commissioner particulars in the required form calculating the tax payable in respect of the change in accounting basis.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The particulars required to be furnished under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  shall be furnished to the Commissioner not later than the last day for furnishing a return under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~63}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 for the taxable period preceding that in which the direction of the Commissioner takes effect.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where the Commissioner directs a change in a registered person\rquote s accounting basis under }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~27}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 28}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the registered person shall\~\endash  
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
prepare a list of creditors of the registered person in relation to that person\rquote s taxable activity, showing the amounts due by that person as at the last day of the taxable period preceding that in which the direction takes effect; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 prepare a list of debtors of the registered person in relation to that person\rquote s taxable activity, showing the amounts due to that person as at the last day of the t
axable period preceding that in which the direction takes effect.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 3.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Deduction for Input Tax.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 30.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Input Tax and Output Tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act, the term \'93input tax\'94 in relation to the acquisition of goods and services by a registered
 person for the principal purpose of making taxable activities means\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 tax charged under }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  on the supply of goods and services made to that person; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 tax levied under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~6(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  on goods entered for home consumption under the }{\rtlch\fcs1 \ai\af42\afs24 
\ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Customs Act}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  by that person; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 any amount calculated under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
being (in each case) goods and services used or to be used for the purpose of a business carried on or to be carried on by him.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
In the case of a supply by way of a sale, that is not a taxable supply, to a registered person of any secondhand goods situated in Papua New Guinea, the input tax shall be an amount equal to the tax fraction applicable at the time of supply of the conside
ration in money for the supply.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 does not apply to goods that are supplied by a supplier who\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
is not resident in Papua New Guinea; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 has not previously supplied the goods to a registered person who has entered them for home consumption under the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Customs Act}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 In relation to a supply to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, applies, where the supplier and recipient are associated persons, or the supply is not the only matter to which the consideration relates, the consideration in money
 for that supply is, for the purposes of that subsection, deemed to be the lesser of the purchase price or the open market value of that supply.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \'93Output tax\'94, in relation to a registered person, means the tax charged under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  in respect of the supply of goods and services made by that person.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
In the case of a supply by way of a sale, that is not taxable supply, to a registered person of a primary product, or a class of primary product, produced by the vendor in Papua New Guinea, the input tax
 shall be the amount, being a percentage of the consideration in money for the supply, as prescribed, but not exceeding in any case the tax fraction applicable at the time of supply of the consideration in money for the supply.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 31.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Calculation of Tax Payable.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
In respect of each taxable period every registered person shall calculate the amount of tax payable by that registered person in accordance with the provisions of this section.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to this section, in calculating the amount of tax payable i
n respect of each taxable period, there shall be deducted from the amount of output tax of a registered person attributable to the taxable period the amounts referred to in the following subsections.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A registered person who is required to account for tax payable on an invoice basis under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~27}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , shall deduct the following amounts of input tax:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
input tax in relation to the supply of goods and services (not being a supply of secondhand goods or primary products to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  of the definition of the term \'93input tax\'94 in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~30(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 applies), made to that registered person during that taxable period; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 input tax in relation to the supply of secondhand goods or primary products to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 of the definition of the term \'93input tax\'94 in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~30(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 applies, to the extent that a payment in respect of that supply has been made during that taxable period; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 input tax invoiced or paid, whichever is the earlier, under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~6}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  during that taxable period; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 input tax calculated in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~34(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 \~35}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A registered person, who is required to account for tax payable on a payments basis under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~27
}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , shall deduct the following amount of input tax:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
input tax in relation to the supply of goods and services made to that registered person, being a supply of goods and services which is deemed to take place under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~16(1)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (7)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (8)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , to the extent that a payment in respect of that supply has been made during the taxable period;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 input tax paid under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~6}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  during that taxable period;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 input tax in relation to the supply of goods and services made during that taxable period to that registered person, not being a supply of goods and services to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Paragraph\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 input tax calculated in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~34(2)(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 \~34(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , to the extent that a payment has been made in respect of that amount, or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~35}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
A registered person shall deduct an amount equal to the tax fraction of a payment made during the taxable period by that registered person to indemnify another person under a contract of insurance.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall not apply
 where any of the following conditions are fulfilled:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the supply of that contract of insurance is not a taxable supply; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the payment is in respect of the supply of goods and services to the registered person or the importation of any goods by that registered person;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supply of that contract of insurance is a supply charged with tax at the rate of zero percent under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~19}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  and that other person is, at the time that that payment is made, not a registered person and not resident in Papua New Guinea;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the payment results from a supply of goods and services to that other person and those goods are situated outside Papua New 
Guinea or those services are physically performed outside Papua New Guinea at the time of that supply and were not performed for the benefit or use within Papua New Guinea of a person resident in Papua New Guinea;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the payment is made to indemnify any loss of earnings of an individual.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A registered person shall deduct any amount calculated in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~33(7)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (8)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
(9)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  in relation to any goods and services so applied during that taxable period.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A registered person shall deduct an amount of input tax in relation to a supply in respect of which either }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~37(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~38}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  has operated to deny a deduction of input tax in a previous taxable period, and that registered person has obtained, during the taxable period, a tax invoice in relation to that supply.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (9) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a registered person is entitled, under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsections\~(1)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (8)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 inclusive to deduct any amount in respect of any taxable period from the amount of output tax attributable to that taxable period, the registered person may
 deduct that amount from the amount of output tax attributable to any later taxable period to the extent that it has not previously been deducted from the output tax of that registered person.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (10) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsections\~(2)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (9)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  inclusive, outp
ut tax in relation to a supply made by a registered person shall be attributable to a taxable period\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
in the case of a registered person who is required to account for tax payable on an invoice basis under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~27}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, where a supply is made or is deemed to be made during the taxable period; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 in the case of a registered person who is required to account for tax payable on a payment basis under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~27}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 \~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 to the extent that payment has been received during the taxable period in respect of tha
t supply, being a supply of goods and services which is deemed to take place under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~16(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 (7)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (8)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where the supply of goods and services is made or deemed to be made during that taxable period by that registered person, not being a supply of goods and services to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subparagraph\~(i)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (11) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Notwithstanding anything in this Act, a deduction for input tax shall not be allowed to a registered person in relation to a taxable supply of a car or to import or rental of a car by that regist
ered person unless the registered person is in the business of dealing in or hiring cars.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (12) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 68(10)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 68AB(3) of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act 1959}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  applies to limit the deduction available under that Act to a registered person\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the registered person is deemed to have made a supply of goods and services for a consideration in money equal to the amount of deduction which is not allowed as a result of the application of those provisions; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the time of the supply is deemed to b
e the date on which the registered person must furnish a return of income for the year of income in respect of which the deduction is not allowed (or would be required to furnish a return if the person was required to furnish a return under }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 223 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act 1959}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (13) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where, in relation to a taxable period and a registered person, the total amount that may be deducted under this section exceeds the aggregate amount of the output tax of that registered person attributable to that taxable pe
riod, the amount of the excess shall, subject to this Act, be refunded to that registered person by the Commissioner.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (14) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Notwithstanding any other provision of this Act, a person who makes supplies exempted by virtue of this Act or who makes such exempted supplies and also makes taxable supplies, shall, subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(15)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (17)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, deduct input credits in accordance with the following provisions:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
all the input tax for the taxable period that is in respect of goods and services supplied to or imported by that registered person wholly for the purpose of making, whether or not during that taxable period, taxable supplies;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 none of the input tax for the taxable period that is in respect of goods and services supplied to or imported by that reg
istered person wholly for the purpose of making, whether or not during that taxable period, supplies which are not taxable supplies;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 such proportion of the input tax for the taxable period that is not in respect of supplies referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , as the value of the registered person\rquote 
s taxable supplies during that period, or such period as the Commissioner considers equitable, represents as a proportion of the person\rquote s total supplies during that taxable period, or such period as directed by the Commissioner.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (15) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The calculation referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(14)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  shall be made monthly and shall be subject, within 60 days of the end of that person\rquote s annual fiscal year, to an annual reconciliation of the total input and output tax for that year,
 calculated in accordance with the principles set out in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(14)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, and where the input credits calculated on an annual basis differ from the total of the input credits calculated on a monthly basis for that year the amount of the difference shall\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where the input credits calculated on an annual basis exceed the input credits calculated on a monthly basis \endash  be refundable to the person; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where the input credits calculated on an annual basis are less than the input credits calculated on a monthly basis \endash 
 be payable by that person to the Commissioner as tax due at the time the annual reconciliation referred to is due.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (16) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(14)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, educational institutions as defined in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~25(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall be entitled to deduct input tax
es paid in respect of the supply, to the educational institution, of text books, writing materials and other educational materials reasonably relevant for the purpose of eduction and which were not supplied for the purpose of resale to persons, other than
 students of the educational institution.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (17) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a registered person has temporarily imported goods under the provisions of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~6(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , which are subject to the 
provision of a security for any Goods and Services Tax which may become payable, that person shall not be entitled to deduct input taxes in respect of the Goods and Services Tax payable at the point of import until such time a payment of the security refe
rred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~6(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  has been enforced by the Commissioner.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 4.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Adjustments to Input and Output Tax.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 32.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Tax payable, or refund, if change in accounting basis.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A registered person whose accounting basis is changed under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~27}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 28}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall, not later than the last day allowed under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~29(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  for furnishing particulars in respect of the change, pay to the Commissioner the tax payable (if any) as determined pursuant to this section.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a registered person changes from an invoice basis to a payments basis of accounting, the tax payable under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall be an amount determined in accordance with the following formula:\~\endash 
\par }\pard\plain \ltrpar\s55\qc \li0\ri0\sb120\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\insrsid6244418 a-b
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where\~\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93a\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \~\endash  is an amount equal to the aggregate amount of the input tax deducted under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~
31(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  in relation to the amounts due that are required to be shown in the list of creditors required to be prepared by the registered person under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~29(3)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; and
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93b\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \~\endash  is an amount equal to the aggregate amount of output tax accounted for under }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  in relation to the amounts due that are required to be shown in the list of debtors required to be prepared by the registered person under }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~29(3)(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a registered person changes from a payments basis to an invoice basis of accounting, the tax payable under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  is an amount determined in accordance with the following formula:\~\endash 
\par }\pard\plain \ltrpar\s55\qc \li0\ri0\sb120\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\insrsid6244418 a-b
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where\~\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93a\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \~\endash  is an amount equal to the aggregate amount of output tax that would have been accounted for under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~31(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , in relation to the amounts due that are required to be shown in the list of debtors required to be prepared by the registered person under }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~29(3)(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93b\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \~\endash  is an amount equal to the aggregate amount of the input tax that would have been deducted under }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, in relation to the amounts due that are required to be shown in the list of creditors required to be prepared by the registered person under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~29(3)(a)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 , where the registered person had been accounting for tax payable on an invoice basis.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to this Act, where, in relation to any particulars required to be furnished by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~29}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the amount determined in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  is a negative amount, the amount of that negative amount shall be refunded to the registered person by the Commissioner.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
For the purposes of this Act, a previous adjustment made to input tax or output tax, as the case may be, when a registered person changed\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
from an invoice basis to a payment basis; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 from a payments basis to an invoice basis,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
is deemed to have been deducted, or accounted for, as the case may be, under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 33.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Adjustments for change in use.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~11(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , to the 
extent that goods and services applied by a registered person for the principal purpose of making taxable supplies are subsequently applied by that registered person for a purpose other than that of making taxable supplies, they are deemed to be supplied 
by that registered person in the course of that taxable activity to the extent that they are so applied.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 does not apply to any goods and services to the extent that they are applied for the purpose of making exempt supplies where at the c
ommencement of a taxable period there are reasonable grounds for believing that the total value of all exempt supplies to be made by that registered person in that month then commencing and the 11 months immediately following that month will not exceed th
e lesser of\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the amount equal to twice the registration threshold determined under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~43(1)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 an amount equal to 5% of the total consideration in respect of all taxable and exempt supplies to be made during that 12 month period.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, in determining the total value of all exempt supplies to be made in any 12 month period by a registered person (where that person is required to account for tax payable on a payments basis under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~27}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ), an exempt supply is deemed to take place during that period\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
to the extent that payment is expected to be received during that period in respect of that supply, being a supply of goods and services which, where that supply were a supply charged with tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , would be deemed to take place under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~16(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (7)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (8)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~34(2)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~
34(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where the supply of goods and services would be made or deemed to be made during that period by that person where that supply were a supply charged with tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section
\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , not being a supply to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 applies to any goods, being goods forming part of the capital assets of a taxable activity and having a cost of less than one half the registration threshold determined under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~
43(1)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , that registered person may, for the purposes of the return to 
be furnished in respect of the taxable period during which those goods were acquired or produced, make an assessment in accordance with a method approved by the Commissioner, of the extent to which those goods are to be applied for a purpose other than th
at of making taxable supplies, and that registered person is deemed to make a supply of those goods, to that extent, in that return period and not in any later return period.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~16}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , but subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , where the supply is deemed to be made under }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 the time of supply is deemed to be the time that the goods and services are applied for a purpose other than in the course of making taxable supplies.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act, where no deduction has been made under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~31(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
  in respect of or in relation to goods and services acquired or produced after 1 July 1999 by a person other than for the principal purpose of making taxable supplies, and any such goods and services are subsequently appli
ed in any taxable period by that person or, where that person is a member of a partnership (as defined in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~56}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
), by that partnership for the purpose of making taxable supplies, those goods and services are deemed to be supplied in that taxable period to that person or, as the case may be, that partnership.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a person or partnership referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(6)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  is a registered person, the Commissioner shall, to the extent to which those goods and services are applied as referred to in that sub
section, allow that person or, as the case may be, that partnership to make a deduction under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 of an amount equal to the tax fraction of that part of the lesser of\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the cost o
f those goods and services, including any tax charged or any input tax deduction claimed in respect of those goods and services; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the open market value of the supply of those goods and service,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
as is referable to such application.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 To the extent that }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 has deemed a supply to be made of any goods and services, }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies as if no deduction had been made under }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  in respect of or in relation to those goods and services, and as if those goods and services were acqui
red or produced by the registered person other than for the principal purpose of making taxable supplies.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (9) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  applies to any goods, being capital assets having a cost of less than K15,000.00, and the person or partnership referred to i
n the subsection is a registered person, that person or, as the case may be, that partnership may, for the purposes of the return to be furnished in respect of the taxable period during which those goods were acquired or produced, make an assessment in ac
c
ordance with a method approved by the Commissioner, of that person or, as the case may be, that partnership is deemed to have acquired those goods for the purpose of making taxable supplies, and the purpose of making taxable supplies, to that extent, in t
hat return period and not in any later return period.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (10) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where any goods and services that are deemed by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~11(3)
}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to be supplied to a person who ceases to be a registered person are subsequently applied by that person, or by a partnership (as defined in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~56}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ) of which that person is a partner, for the purpose of making taxable supplies\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
those goods and services shall, for the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, be deemed to have been acquired or produced by that person at the time of that deemed supply other than for the principal purpose of making taxable supplies; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 applies as if no deduction had, before the time of that deemed supply, been made by that person in respect of or in relation to those goods and services under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(2)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 34.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Change in terms of supply.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 This section applies where, in relation to the supply of goods and services by a registered person\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
that supply of goods and services has been cancelled; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the nature of that supply of goods and services has been fundamentally varied or altered; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the previously agreed consideration for that supply of goods and services has been altered, whether due to the offer of a discount or otherwise; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the goods and services or part of those goods and services supplied have been returned to the supplier,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
and the supplier has\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
provided a tax invoice in relation to that supply and as a result of any one or more of the circumstances referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (d)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  inclusive, the amount shown thereon as tax charged on that supply is incorrect, or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 furnished a return in relation to the taxable period for which output tax on that supply is attributable and, as a result of any one or more of the circumstances referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Paragraph\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (d)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 inclusive, has accounted for an incorrect amount of output fax on that supply.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a supplier has accounted for an incorrect amount of output tax as specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~
(1)(e)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , that supplier shall make an ad
justment in calculating the tax payable by that supplier in the return for the taxable period during which it has become apparent that the output tax is incorrect, and where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the output tax properly charged in relation to that supply exceeds the outpu
t tax actually accounted for by the supplier, the amount of that excess is deemed to be tax charged by that supplier in relation to a taxable supply attributable to the taxable period in which the adjustment is to be made, and not attributable to any prio
r taxable period; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the output tax actually accounted for exceeds the output tax properly charged in relation to that supply, that supplier shall reduce the output tax payable in respect of the period referred to above by the amount of that excess.

\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a recipient, being a registered person, has been issued with a credit note under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~40}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , or has written or given other notice or otherwise knows that a tax invoice which that registered person holds is incorrect as a result of any one or more of the circumstances specified in }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (d)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  inclusive, and had made a deduction of any amount of input tax in any taxable period in respect of that supply of goods and services to which the credit note or that notice or other knowledge, as th
e case may be, relates, the amount of the excess referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~40}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 shall reduce the amount of input tax attributable to the taxable period in which the credit note was issued, or that notice or, as the case may be, other knowledge was received.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a recipient, being a registered person, has been issued with a debit note under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~40(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and has made a deduction of any amount of input tax in any taxable period in respect of that supply of goods and services to which that debit note relates,
 the recipient shall make a deduction of input tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  of the amount of the excess referred to in }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~40(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  in the taxable period in which the debit note is issued, to the extent that the output tax properly charged exceeds the input ta
x deducted.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 35.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Bad debts.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a registered person\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
has made a taxable supply for consideration in money; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 has furnished a return in relation to the taxable period during which the output tax on the supply was attributable and has properly accounted for the output tax on that supply as required under this Act; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 has written off a bad debt the whole or part of the consideration not paid to that registered person,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
that registered person shall make a deduction under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 of that portion of the amount of tax charged in relation to that supply as the amount written off as a bad debt bears to the total consideration for the supply.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where goods are supplied under a hire purchase agreement to which the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Hire-purchase Act 1966}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies, the registered person shall, pursuant to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, only make a deduction under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  of the tax fraction (
being the tax fraction applicable at the time that the hire purchase agreement was entered into) of that portion of the amount written off as a bad debt as the cash price bears to the total amount payable under the hire purchase agreement.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 does not apply to a registered person who is required to account for tax payable on a payments basis under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~27}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 28}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , except in respect of any supply made by that person to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Section\~16(7)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where an amount in respect of which a deduction has been made in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  is at any time wholly or partly recovered by the registered person, that portion of the amount of the deduction allowable under }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  as the amount of the bad debt recovered bears to the bad 
debt written off is deemed to be the tax charged in relation to taxable supply made during the taxable period in which the bad debt is wholly or partly recovered.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 36.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Allocation of taxable supplies following investigation by Commissioner.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this section\~\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93discrepancy\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 means an understatement or overstatement of the taxable supplies made or received by a registered person calculated or otherwise ascertained in respect of any specified period;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93specified period\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means any period, being 
a period that extends over a more than a single taxable period, to which a discrepancy relates;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93tax discrepancy\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, in relation to a discrepancy, means an amount equal to the tax fraction (being the tax fraction applicable to the taxable period, or any part
 of a taxable period, in relation to which the discrepancy has been deemed to have occurred) of the amount of the taxable supplies made or received by a registered person that have been understated or overstated.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act, in a case
 where, upon investigation by the Commissioner of the liability of a registered person for tax, the Commissioner has calculated or otherwise ascertained a discrepancy in relation to a specified period then\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 subject to }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraphs\~(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the amount of discrepancy is deemed to be taxable supplies made or received (as the case may be) by the registered person at a uniform daily rate throughout that specified period, and those taxable supplies are deemed to have been so made or received by
 the registered person in the taxable period, or parts thereof, included in the specified period;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, where the Commissioner is satisfied that the registered person did not carry on the taxable activity for any part of any specifie
d period, the amount of the discrepancy is deemed to be taxable supplies made or received (as the case may be) by the registered person at a uniform daily rate throughout the part of the specified period in which the taxable activity was carried on, and t
hose taxable supplies are deemed to be so made or received by the registered person in the taxable periods, or parts thereof, in which the taxable activity was carried on during the specified period; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where the registered person satisfies the Commissioner that it would be appropriate for the amount of discrepancy to be allocated on a basis otherwise than in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Paragraph\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the amount of the discrepancy shall be allocated on that basis, and the amount so allocated is deemed to be 
taxable supplies made or received (as the case may be) by the registered person in the taxable periods, or parts thereof, to which the discrepancy has been so allocated.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, where a discrepancy has been deemed under this sec
tion to be taxable supplies made or received by a registered person in respect of any taxable period or any part of a taxable period, the tax discrepancy calculated in respect of the discrepancy is deemed to be output tax or, as the case may be, input tax
 in respect of that taxable period or part of a taxable period.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid6244418 PART 6. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Invoices and related documents.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 37.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Deduction of Input Tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Notwithstanding any other provisions in this Act, no deduction of input tax shall be made in respect of a supply, unless\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a tax invoice or debit note or credit note, in relation to that supply, has been provided in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Sections\~39}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 40}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  is held by the registered person making that deduction at the time any return in respect of that supply is furnished; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a tax invoice is not required to be issued under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~39(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 or , or a debit note or credit note is not required to be issued under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~40}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 sufficient records are maintained as required under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~39(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 where the supply is a supply of second hand goods or primary products to which that section relates.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 38.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Retention of records.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Where a tax invoice or debit note or credit note in relation to a supply of goods and services has been provided in accordance w
ith this Act, the Commissioner may determine that no deduction for input tax in relation to that supply shall be made unless that tax invoice or debit note or credit note is retained in accordance with the record keeping provisions of this Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 39.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Tax invoices.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Except as otherwise provided i
n this section, a supplier, being a registered person, making a taxable supply to a recipient, being a registered person, shall, at the request of the recipient, provide that recipient, within 28 days of the making of that request, with a tax invoice cont
aining such particulars as are specified in this section.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Except as the Commissioner may otherwise allow, and subject to this section, a tax invoice shall contain the following particulars:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the words \'93tax invoice\'94
 in a prominent place;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the names, address and registration number of the supplier;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the name and address of the recipient;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the date upon which the tax invoice is issued;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a description of the goods and services supplied;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the quantity or volume of the goods and services supplied;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 g}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 either\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the total amount of the tax charged, the amount payable, excluding tax, and the consideration, inclusive of tax for the supply; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 where the amount of tax charged is the tax fraction of the consideration, the consideration for
 the supply and a statement that it includes a charge in respect of the tax statement that it includes a charge in respect of the tax.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , where the consideration in money for a supply does not exceed K200.00 (or such greater amount as is, from time to time, prescribed), a tax invoice may contain either particulars specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or the following particulars:-
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the words \'93tax invoice\'94
 in a prominent place;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the name, address and registration number of the supplier;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the date upon which the tax invoice is issued;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a description of the goods and services supplied;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 either\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the total amount of the tax charged, the amount payable, excluding tax, and the consideration, inclusive of tax for the supply; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where the amount of tax charged is the tax fraction of the consideration, the consideration for the supply and a statement that it includes a charge in respect of the tax.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  does not apply to a supply that is charged with tax under }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~19}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Notwithstanding any other provision of this Act, a supplier is not required to provide a tax invoice where the consideration in money for a supply does not exceed K50.00 (or such greater amount as is, from time to time, prescribed).
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Notwithstanding anything in this section, where a supplier makes a supply, not being a taxable supply, of secondhand goods or primary products to a recipient, being a registered person, 
the recipient shall maintain sufficient records to enable the following particulars to be ascertained:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the name and address of the supplier;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the date upon which the secondhand goods or primary products were acquired;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a description of the goods supplied;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the quantity or volume of the goods supplied;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the consideration for the supply.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 does not require that the recipient keep such records where the consideration in money for that supply does not exceed K50.00 (or such greater amount as is, from time to time, prescribed).
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 40.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Credit and debit notes.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to this section, where a tax invoice has been provided as specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~34(1)(e)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and the amount shown as tax charged on that tax invoice exceeds the actual t
ax charged in respect of that supply, the supplier shall provide the recipient with a credit note, containing the following particulars:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the word \'93credit note\'94
 in a prominent place;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the name and registration number of the registered person;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the name and address of the recipient;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the date on which the credit note was issued;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 either\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the amount of consideration for that supply contained in that tax invoice, the correct amount of consideration for the s
upply, the difference between those two amounts, and the tax charged in respect of that supply to the extent that it relates to the amount of that difference; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 where the tax charged in respect of the supply is the tax fraction of the consideration, the difference referred to in }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subparagraph\~(i)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and a statement that that difference includes a charge in respect of the tax;
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a brief explanation of the circumstances giving rise to the issuing of the credit note, including details of the date the original invoice was issued and the invoice number.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
A supplier is not required to provide a recipient with a credit note pursuant to this section in any case where and to the extent that the amount of the excess referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}
{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  arises as a res
ult of the recipient taking up a prompt payment discount offered by the supplier and that the terms of the prompt payment discount offer are clearly stated on the face of the tax invoice.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to this section, where a tax invoice has been provided as specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~34(1)(e)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, and the actual tax charged in respect of that supply exceeds the tax charged shown on the tax invoice, the supplier shall provide the recipient with a debit note, containing the following particulars:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the words \'93debit note\'94
 in a prominent place;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the name and registration number of the registered person;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the name and address of the recipient;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the date on which the debit note was issued;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 either\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the amount of consideration for that supply contained in that tax invoice, the correct amount of consideration for the supply, the difference between those two amounts, and the tax charged in respect of that supply to the extent that it relates to the amo
unt of that difference; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 where the tax charged in respect of the supply is the tax fraction of the consideration, the difference referred to in }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subparagraph\~(i)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and a statement that that difference includes a charge in respect of the tax;
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a brief
 explanation of the circumstances giving rise to the issuing of the debit note.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Notwithstanding anything in this section where, in relation to any taxable supplies, or a class or classes of taxable supplies, made by a supplier to a recipient, or a class or classes of recipients\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the supplier has provided, in terms of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~39}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, one or more tax invoices to a recipient in respect of those taxable supplies; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the Commissioner is satisfied that there are or will be sufficient records available to establish the particulars of those taxable supplies to a recipient,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the Commissioner may determine in respect of any recipient, or class or classes of recipients, that, subject to any conditions that the Commissioner may consider necessary, the supplier 
may issue one credit note or debit note to each recipient with respect to those tax invoices.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 41.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Provisions applicable to invoices, credit notes and debit notes.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~39(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~40(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 \~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
it shall not be lawful to issue more than one tax invoice, credit note or debit note for each taxable supply or each adjustment to a taxably supply; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where a registered person claims to have lost the original tax invoice, credit note or debit note, the supplier or the recipient, as the case may be, may provide a copy clearly marked \'93copy only\'94.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a recipient, being a registered person, creates a document containing the particulars specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~39}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 40}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 and purporting to be a tax invoi
ce, credit note or debit note in respect of a supply of goods and services made to the recipient by a supplier, being a registered person, that document is deemed to be a tax invoice, credit note or debit note provided by the supplier under }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~39(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~40(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the Commissioner has granted prior approval for the issue of such documents by a recipient or class or classes of recipients in relation to the supplies or class or classes of supplies to which the documents relate, and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supplier and the recipient agree that the supplier shall not issue a tax invoice, credit note or debit note in respect of any supply to which this subsection applies; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the document is provided to the supplier and a copy is retained by the recipient; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 in the case of a tax invoice only, the words \lquote buyer created tax invoice-IRC approved\'94 are contained in a prominent place on that document.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where approval has been granted by the Commissioner to issue tax invoices, credit notes or debit notes pursuant to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , that approval may be withdrawn at any time where the Commissioner is satisfied that the conditions of that approval have not been complied with.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a tax invoice, credit note or debit note is issued under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Section\~39}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 40}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, a tax invoice, credit note or debit note issued by the supplier in respect of that supply is deemed not to be a tax invoice, credit note or debit note for the purposes of this Act.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where the Commissioner is satisfied that there are or will be s
ufficient records available to establish the particulars of any supply or class of supplies, and that it would be impractical to require that a tax invoice, credit note or debit note be issued pursuant to this Division, the Commissioner may determine that
, subject to any conditions that the Commissioner may consider necessary\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
any one or more of the particulars specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~39(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall not be contained in a tax invoice; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 any one or more of the particulars specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~40(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall not be specified in a credit note or debit note; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a tax invoice, credit note or debit note is not required to be issued.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A tax invoice issued under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(5)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  shall contain the words \'93modified tax invoice \endash  IRC approved\'94 in a prominent place.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where the Commissioner has determined that a tax invoice, credit note or debit note may be issued under }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(5)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , or is not required to be issued under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(5)(c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , that determination may be revoked where th
e Commissioner is satisfied that any conditions specified have not been complied with.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where an amount of tax is required to be shown on a tax invoice, credit note or debit note and that amount consists of any number of Kina and Toea together with any fraction or part of a toea, that fraction or part of that toea\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where less than or equal to half of that toea, may be disregarded for the purposes of this section; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where in excess of half of that toea, is deemed for the purposes of this section to be an amount equal to one toea.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 42.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Commissioner may approve use of symbols, etc., electronically transmitted invoices and credit and debit notes.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner may, for the purpose of facilitating the electronic transfer of tax invoices and cr
edit or debit notes, approve the use in any such electronic transfer of symbols, abbreviations, or other notations to represent any particulars required by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~39}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 40}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to be contained in a tax invoice or a credit or debit note.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 An approval under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \~
\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
may be expressed to apply generally, or to such registered person or class of registered persons as the Commissioner may specify; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 may be limited to such cases or be subject to such conditions as the Commissioner thinks fit to impose; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 may be withdrawn or varied by the Commissioner at any time on the giving of such notice as is reasonable in the circumstances.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid6244418 PART 7. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Registration.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 43.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Persons making supplies in course of taxable activity to be registered.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to this Act, a person who, on or after 1 January 2004, carries on a taxable activity and is not registered, becomes liable to be registered\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
at the end of any month where the total value of supplies, excluding exempt supplies, made in Papua New Guinea in 
that month and the 11 months immediately preceding that month in the course of carrying on all taxable activities has exceeded K1000,000.00 (or such larger amounts as may, from time to time, be prescribed); or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 at the commencement of any month where the
re are reasonable grounds for believing that the total value of the taxable supplies to be made in Papua New Guinea in that month and the 11 months immediately following that month will exceed the amount specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Paragraph\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person does not become liable to be registered by virtue of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)(a)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  where the Commissioner is satisfied that the value of those taxable supplies in the period of 12 months beginning on the day after the last day of the period referred to in }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  will not exceed that amount.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall not become liable to register where the Commissioner is satisfied that the value of taxable supplies will exceed the threshold amount in that period solely as a consequence of\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a
ny cessation of, or any substantial and permanent reduction in the size or scale of, any taxable activity carried on by that person; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the replacement of any plant or other capital asset used in any taxable activity carried on by that person.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person who, by virtue of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, becomes liable to be registered, shall within 21 days of becoming so liable or before the end of the period by reference to which the liability arises, whichever is the earlier\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
apply to the Commissioner in the prescribed form for registration under this Act; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 provide the Commissioner with such further particulars as the Commissioner may require for the purpose of registering that person,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
and where the Commissioner is satisfied he shall register that person with effect from the first day of the month following.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsections\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , a person who satisfies the Commissioner that, on or after 1 January 2004\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
that person is carrying on any taxable activity; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 
that person intends to carry on any taxable activity from a specified date, may apply to the Commissioner in the prescribed form for registration under this Act, and provide the Commissioner with such further particulars as the Commissioner may require fo
r the purpose of registering that person.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a person has\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
made application for registration under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (5)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and the Commissioner is satisfied that that person is eligible to be registered under this Act, that person shall be a regis
tered person for the purposes of this Act with effect from such date as the Commissioner may determine; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 not made application for registration under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 and the Commissioner is satisfied that that person is liable to be registered under th
is Act, that person is deemed to be a registered person for the purposes of this Act with effect from the date on which that person first became liable to be registered under this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner may, having regard to the circumstances of the case, determine that a person referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(6)(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  is a registered person from such later date as the Commissioner considers equitable.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in this Act, where any taxable activity is carried on by any non-profit body in br
anches or divisions, that non-profit body may apply in writing to the Commissioner for any such branch or division to be a separate person for the purposes of this section, and where a branch or division maintains an independent system of accounting and c
a
n be separately identified by reference to the nature of the activities carried on or the location of that branch or division, such branch or division is deemed to be a separate person, and not a part of the non-profit body, and, where any such branch or 
division is a separate person under this subsection, a taxable activity carried on by that branch or division is, to that extent, deemed not to be carried on by the non-profit body first mentioned in this subsection.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (9) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The provisions of this Act relating 
to the determination of the value of a supply of goods and services apply for the purposes of this section, with the modification that no regard shall be had to any tax charged in respect of any such supply.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (10) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 An application for registration under this 
Act purporting to be made by or on behalf of a person is for all purposes deemed to have been made by that person or by that person\rquote s authority, as the case may be, unless the contrary is proved.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 44.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Cancellation of registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to this Act, a
 registered person who carries on a taxable activity ceases to be liable to be registered where at any time the Commissioner is satisfied that the value of that person\rquote 
s taxable supplies in the period of 12 months then beginning will be not more than the amount specified for the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~43(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person who, by virtue of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, ceases to be liable to be registered may, where he has been registered for 12 months or more, request the Commissioner in writing to cancel that person\rquote s registration, and where the Commissioner is at any time satisfied, as mentioned in }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the Commissioner shall cancel that person\rquote 
s registration with effect from the last day of the taxable period during which the Commissioner was so satisfied, or f
rom such other date as may be determined by the Commissioner, and shall notify that person of the date on which the cancellation of the registration takes effect.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A registered person who cease to carry on all taxable activities shall notify the Commiss
ioner of that fact within 21 days of the date of cessation and, subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the Commissioner shall cancel the registration of that person with effect from the last day of the taxable period during which all such taxable activities ceased, or from such other date as may be determined by the Commissioner.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner shall not at any time cancel the registration of a registered person under }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  where there are reasonable grounds for believing that the registered person will 
carry on any taxable activity at any time within 12 months from date of cessation,
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A notification by a registered person under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall be made in writing to the Commissioner and shall state the date upon which that person ceased to carry o
n all taxable activities and whether or not that person intends to carry on any taxable activity within 12 months from that date.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where the Commissioner is satisfied that a registered person is not carrying on a taxable activity, the Commissioner may c
ancel that person\rquote 
s registration with effect from the last day of the taxable period during which the Commissioner so satisfied, or from such other date as may be determined by the Commissioner, and shall notify that person of the date on which the cancell
ation of the registration takes effect.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A date determined by the Commissioner for the cancellation of registration under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  may be retrospective to a date not earlier than\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the last day of the taxable period during which taxable activity by the person ceased; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the date on which the person was registered under this Act, where the Commissioner is satisfied that the person did not, from that date, carry on, any taxable activity.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 45.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Registered person to notify change of status.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to this Act, a registered person shall within 21 days notify the Commissioner in writing of\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
any change in the name, address, constitution, or nature of the principal taxable activity or activities of that registered person; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 any change of address from which, or the name in which, any taxable activity is carried on by that registered person; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 any change whereby that registered person ceases to satisfy the conditions of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~28}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, where the Commissioner had made a direction in respect of that registered person under that section; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 any change whereby that registered person, being a member of a group within a meaning of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~47}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, ceases to be eligible to be a member of that group.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (c)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  inclusive shall not apply to the notification of any changes in the ownership of a company.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A registered person who wishes to change or to adopt a trading name used or to be used by the registered person for the pur
pose of issuing or creating tax invoices and credit and debit notes, shall notify the Commissioner in writing of\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the new trading name; and

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the date from which that new trading name is to be used by the person for the purposes of this Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 46.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Liabilities not affected by ceasing to be registered person.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 The obligations and liabilities under this Act of a person in respect of anything done, or omitted to be done, by that person while that person is a registered person shall not be affected by the fa
ct that that person ceases to be a registered person, or by the fact that, being a registered person, the Commissioner cancels that persons registration.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 47.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Groups of companies.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Any two or more companies whose aggregate of common voting interests is 90% or greater shall constitute a wholly owned groups of companies.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \~
\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a nominal shareholding held by a person solely for the purpose of complying with the requirements of company law shall be disregarded; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 s
hares in a company held by a trustee of, or held by employees or former employees as a consequence of an employee share purchase scheme shall be disregarded to the extend that the shares so held by the trustee, employees or former employees represent no m
ore than 5% of the voting interests in the company; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 shares held by the Investment Corporation, the State or a company set up to hold shares in a company as the State\rquote s nominee shall be disregarded.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The common voting interest of any person in two or more companies at a particular time is that percentage which is equal to\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the percentage voting interest of that person in each of those companies at that time, where those percentages are the same in the case of each company; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the lowest of the percentage voting interest of the person in each of those companies at that time if those percentages differ as between the companies.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a company directly or indirectly controls 100% of the votin
g interest in another company each of those companies shall be a member of a wholly owned group of companies. 
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
For the purposes of this Act, two or more companies, each being a registered person, are eligible to be members of a group of companies in re
spect of any month where they are a wholly owned group of companies, or are part of a wholly owned group of companies in respect of that month.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 48.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Group registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where two or more companies apply to be members of a group of companies for the purp
oses of this section and the Commissioner is satisfied that they are eligible to be members of a group of companies under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~47}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , they shall be members of a group of companies from the beginning of such taxable period as is determined by the Commissioner.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 In an application made under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  by two or more companies, one such company shall be nominated to be the representative member.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where any companies are members of a group of companies, the representative member nominated under }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  may apply to the Commissioner for\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a further company eligible to be a member of that group of companies to be a member of that group of companies; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 one of the members of that group of companies to be excluded from that group of companies; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 another member of the group of companies to be nominated as the representative member, and the member nominated under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  to no longer be the representative member; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 that group of companies to no longer be a group of companies for the purposes of this section,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
and the Commissioner shall grant the application from the beginning of such taxable period as is determined by the Commissioner.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a member of a group of companies has ceased to be eligible to be a member of that group and\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
that member or the representative member of that group of companies notifies the Commissioner of that cessation under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~45(1)(d)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the Commissioner is otherwise satisfied that a member of a group of companies has ceased to be so eligible,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the Commissioner shall, by notice in writing given to that member or that representative member, terminate that membership from such date as may be specified in the notice.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
For the purposes of this Act, a notice served in accordance with this Act, which is addressed to the representative member of any group of companies, is deemed to be served on that representative member and on all members of that group of companies.

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 49.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Consequences of group registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where any companies are a group of companies for the purposes of this section\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a taxable activity carried on by a member of the group is deemed to be carried on by the representative member and not to be carried on by any other member of the group; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 all members of the group shall have the same accounting basis under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~27}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 28}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraphs\~(f)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (g)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , a taxable supply of goods and services by a member of the group to another member of the group shall be disregarded; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 any other taxable supply of goods and services by or to a member of the group is deemed to be a taxable supply by or to the representative member; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a supply of goods and services, other than a taxable supply, made by a member of the group, is deemed to be made by the representative member; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 to the extent that goods and s
ervices applied by a member of a group for the principal purpose of making taxable supplies are subsequently applied by the representative member of that group for a purpose other than that of making taxable supplies, that first-mentioned application of t
hose goods and services is, for the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~33(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, deemed to have been made by the representative member of that group; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 g}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 to the extent that goods and services acquired or produced on or after 1 January 2004 by a member of a group other th
an for the principal purpose of making taxable supplies are subsequently applied by the representative member of that group for a purpose of making taxable supplies, that acquisition or production of those goods and services is, for the purposes of }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~33(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , deemed to have been made by the representative member of that group; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 h}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 any input tax paid or payable by a member of the group is deemed to be paid or payable by the representative member; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 i}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 any obligation on any member of the group, other than the representative member, under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~63}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, shall be disregarded.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \~\endash 

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
all members of the group shall remain liable jointly and severally for any tax payable by the representative member; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the provisions of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~48}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~49}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Part\~7}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall continue to apply to all such members of the group.

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 50.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Group of persons.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Where the Commissioner is satisfied in relation to two or more registered persons (not each being companies) that\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
one of them controls each of the others; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 one person controls all of them; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 two or more persons carrying on a taxable activity in partnership control all of them,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the Commissioner may deem those registered persons to be members of a group, and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Sections\~48}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 49}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 apply as if every reference in those sections to a group of companies were a reference to that group, and as if every reference in those sections to companies were a reference to the members of the group.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 51.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Branches and Divisions.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where a taxable activity is carried on by a registered person in branches or divisions, that person may apply in writing to the Commissioner for any such branch or division to be registered as a separate registered person for the purposes of this Act.

\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner may, upon application made under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 , register any branch or division as a separate registered person where each such branch or division maintains an independent system of accounting and can be separately identified by reference
 to the nature of the activities carried on or the location of the branch or division, and where any such branch or division is so separately registered, a taxable activity carried on by that branch or division is, to that extent, deemed not to be carried
 on by the person first mentioned in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The person first mentioned in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  may, at any time, apply in writing to the Commissioner for a branch or division separately registered under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to cease to be so registered, and
 the Commissioner shall cancel that separate registration with effect from the last day of the taxable period of the branch or division during which that application was made, and any taxable activity carried on by that branch or division shall thereafter
, to that extent, be deemed to be carried on by the registered person first mentioned in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
The Commissioner shall cancel the separate registration of a branch or division on the cancellation of the registration of the registered person first mentioned in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where a branch or division separately registered pursuant to this section makes default in doing anything required to be done under this Act, the liability for the doing of that thing shall revert to the registered person first mentioned in }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsections\~(1)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  inclusive for the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Sections\~26}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 27}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 28}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  this section is deemed not to have applied, and any placement or direction made under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Sections\~26}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 27}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 28}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  in respect of the person first mention in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  shall, for the purposes of this Act, apply equally to each branch or division separately registered under this section.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid6244418 PART 8. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Special Cases.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 1.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Pre-incorporation supply.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 52.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Goods and services acquired before incorporation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, a company, being a registered person, is, where any amount of tax has been paid under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~6}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  in relation to the acquisition of goods and services for or on behalf of that company
 or in connection with the incorporation of that company, deemed to be the recipient of the goods and services and to have paid that tax as if the supply and the payment of the tax had been made during the taxable period in which the reimbursement referre
d to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  is made.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 applies only where the goods and services were acquired prior to incorporation of the company by a person who\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
became a member, officer or employee of the company and was reimbursed by the company for the whole amount of the consideration paid for the goods and services; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 acquired those goods and services for the purpose of a taxable activity to be carried on by the company and has not used those goods and services for any other purpose.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall not apply in relation to any goods and services where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the supply of those goods and services by that person to the company is a taxable supply or is a supply of secondhand goods or primary products not being a taxable supply; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 those goods and services were acquired more than six months prior to the date of incorporation of the company; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the company does not hold sufficient records to establish the particulars relating to the deduction to be made.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 2.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Sale by creditor.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 53.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Sale by creditor deemed supply by debtor.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 For the purposes of this Act, where any goods acquired (whether in terms of a hire purchase agreement, as defined in the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Hire-purchase Act 1966}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , or otherwise) or produced by a person (that person
 being referred to as the debtor) are sold, under a power exercisable by another person (that person being referred to as the creditor), in or towards the satisfaction of a debt owed by the debtor, those goods are deemed to be supplied in the course or fu
rtherance of a taxable activity carried on by the debtor (being deemed a registered person), unless\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the debtor has furnished to the creditor a statement in writing that the supply of those goods would not be a taxable supply where those goods were sol
d by the debtor (notwithstanding that the debtor may not be the owner of those goods), and stating fully the reasons why that supply would not be a taxable supply; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where the creditor has been unable to obtain the written statement referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, that person may determine, in relation to any reasonable information held, that the supply of those goods would not have been a taxable supply if those goods had been sold by the debtor (notwithstanding that the debtor may not be the owner of t
hose goods).
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 54.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Special return by creditor.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where goods are deemed to be supplied by a debtor under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~53}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 , the creditor, whether or not a registered person, shall, on or before the 21 day of the month following the month within which the sale was made\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
furnish to the Commissioner in the required form a return showing\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the creditor\rquote s name and address and, if registered, registration number; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the name, address, and, if registered, registration number of the debtor; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the date of the sale; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iv)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the description and quantity of the goods sold; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (v)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the amount for which they were sold and the amount of tax charged on that supply; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (vi)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 such other particulars as may be prescribed; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
pay to the Commissioner the amount of tax charged on that supply; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 furnish to the debtor details of the information shown on the return referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The creditor and debtor shall exclude from any return, other than a return required unde
r this section, which either or both may be required to furnish under this Act, the tax charged on that supply of goods.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
An amount of tax charged on a supply of goods to which this section applies is deemed, for the purpose of this Act, to be tax payable and shall be recoverable as a debt due to the State.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 55.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Invoice for creditor sale.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, for the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~39(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , where goods are deemed to be supplied by a person under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~53}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the person selling those goods, whe
ther or not that person is a registered person, in making that taxable supply to a recipient, is deemed to be the supplier of those goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 In any case where }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 applies and the person who is deemed to be the supplier is not a registered person, the reference to the registration number of the supplier in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~39(2)(b)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall be read as if that reference were to the Internal Revenue Commission
\rquote s identification number of the supplier.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 3.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Unincorporated Bodies.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 56.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Application of Act to unincorporated bodies.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this section\~\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93body\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means an unincorporated body of persons, and includes\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a partnership; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a joint venture; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the trustees of a trust;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93member\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a partner, a joint venturer, a trustee, or a member of any body;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93partnership and partner\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  have the same meanings in the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 
\cs103\i\fs24\insrsid6244418 Partnership Act 1951}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a body that carries on a taxable activity is registered pursuant to this Act\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the members of that body shall not themselves be registered or liable to be registered under this Act in relation to the carrying on of that taxable activity; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supply of goods and services made in the course of carrying on that taxable activity is deemed for the purposes of this Act to be supplied by that body, and is deemed not to be made by a member of that body; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 any supply of goods and services to, or acquisition of goods by, any member of that body acting in the capacity as a member of that body and in the course of carrying on that taxable activity, not being a supply to which }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies, is deemed for the purposes of this Act to be sup
plied to or acquired by that body and is deemed not to be supplied to or acquired by that member; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 that registration shall be in the name of the body, or where that body is the trustees of a trust, in the name of the trust; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, a change of members of that body shall have not effect for the purposes of this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in this section, a member is liable jointly and severally with any other members for all tax payable by the body while that member r
emains a member of that body, and, where that member is an individual, that member\rquote s estate shall, after that member\rquote s death, be severally liable in due course of administration for such tax payable as far as it remains unpaid.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a body referred to
 in this section is a partnership, joint venture or the trustees of a trust, a member shall not cease to be a member for the purposes of this section until the date on which any change of membership of that body is notified in writing to the Commissioner.

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
For the purposes of this Act, a notice serviced in accordance with this Act, is deemed to be serviced on that body and on all members of that body.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(7)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 , where anything is required to be done under this Act by or on behalf of a
 body, it shall be the joint and several liability of all the members to do any such thing but any such thing done by one member shall be sufficient compliance with the requirement.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in this section, but subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, where anything is required to be done under this Act by or on behalf of a body, not being a partnership, joint venture, or trustees of a trust, the affairs of which are managed by its members or a committee or committees of its members, it shall be the 
joint and several responsibility of\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
every member holding office as president, chairman, treasurer, secretary, or any similar office; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 in default of any such member, every member holding office as a member of a committee,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
but where it is done by any official or committee member, referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraphs\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 (b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , that shall be sufficient compliance with the requirement.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 4.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Agents.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 57.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Personal representative, liquidator, receiver, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 In this section\~\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93agency period\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 means the period beginning on the date on which a person becomes entitled to act as a specified agent carrying on a taxable activity in relation to an incapacitated person and ending on the earlier of\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the date on which some person other than the incapacitated person or the specified agent is registered in respect of the taxable activity; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the date on which the person ceases to be a specified agent in relation to the incapacitated person;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93incapacitated person\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a registered person who dies, goes into liquidation or receivership or becomes bankrupt or incapacitated;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93specified agent\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 means a person carrying on a taxable activity in a capacity as personal representative, liquidator, or receiver of an incapacitated person, or otherwise as agent for or on behalf of or in the stead of an incapacitated person.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act and notwithstanding }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~59}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , where a person becomes a specified agent that person is, during the agency period, deemed to be a registered pe
rson carrying on the taxable activity of the incapacitated person, and the incapacitated person is during that period deemed not to be carrying on that taxable activity.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A specified agent is not personally liable for any liabilities under this Act incu
rred by the incapacitated person before the agency period.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where a mortgagee is in possession of any land or other property previously mortgaged by the mortgagor, being a registered person, the Commissioner may, from the date on which the mortgagee too
k possession of that land or other property, until such time as the mortgagee ceases to be in possession of that land or other property, deem the mortgagee, in any case where and to the extent that the mortgagee carries on any taxable activity of the mort
gagor, to be a registered person.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
A person who becomes a specified agent, or who as a mortgagee in possession carries on any taxable activity of the mortgagor, shall, within 21 days of becoming a specified agent or commencing that taxable activity of th
e mortgagor, inform the Commissioner in writing of that fact and of the date of the death or of the liquidation or receivership or bankruptcy or mortgagee taking possession of any land or other property previously mortgaged by the mortgagor, or of the nat
ure of the incapacity and the date on which it began.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 58.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Liability of agent of absentee principal for returns and tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this section, the term \'93absentee\'94 means\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a person, not being a company, who is for the time being out of Papua New Guinea; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a company, not being a company incorporated in Papua New Guinea, unless it has a fixed or permanent place in Papua New Guinea relating to the carrying on of a taxable activity in Papua New Guinea in its own name; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a company, not
 being a company incorporated in Papua New Guinea, which is declared by the Commissioner to be an absentee for the purposes of this Act by notice given to that company or to its agent or attorney in Papua New Guinea, so long as that declaration remains un
revoked.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
A person who in Papua New Guinea carries on a taxably activity for and on behalf of a principal who is an absentee is, for the purposes of this Act, the agent of that principal in respect of that taxable activity so carried on in Papua New Gu
inea by means of that agent, and the agent shall make returns and be liable for any tax payable under this Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 59.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Agents.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to this section, for the purposes of this Act, where an agent makes a supply of goods and services for an on behalf of a
ny other person who is the principal of that agent, that supply is deemed to be made by that principal and not by that agent.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a supply of goods and services referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  is a taxable supply, that agent, being a registered person,
 may, notwithstanding anything in this Act, issue a tax invoice or a credit note or a debit note in relation to that supply as if that agent had made a taxable supply, and to the extent that that tax invoice or credit note or debit note relates to that su
pply, that principal shall not issue, as the case may be, a tax invoice or a credit note or a debit note.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Subject to this section, for the purposes of this Act, where a registered person makes a taxable supply of goods and services to an agent who is ac
ting on behalf of another person who is the principal for the purposes of that supply , that supply is deemed to be made to that principal and not to that agent.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 An agent referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  may request to be issued with a tax invoice and that registered person may issue a tax invoice or a credit note or a debit note as if the supply were made to that agent.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a tax invoice, credit note or debit note in relation to a supply has been issued\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 by an agent under }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 to an agent under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the agent shall maintain sufficient records to enable the name and address and registration number (if any) of the principal to be ascertained.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , where a registered person makes a taxable supply (not being a supply that is charged with tax at the rate of zero percent under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~19}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 ) of goods and services to an agent, being a registered person, who is acting for or on behalf of another person who is the principal for the purpose of that supply, and\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
that principal is not resident in Papua New Guinea and is not a registered person; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 that supply is directly in connection with either the exportation, or the arranging thereof, of goods from Papua New Guinea 
to a country or place outside Papua New Guinea, or the importation, or the arranging thereof, of goods to Papua New Guinea from a country or place outside Papua New Guinea, including, in either case, the transportation of those goods within Papua New Guin
ea as part of that exportation or, as the case may be, importation,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
this Act shall, where that agent and that principal agree, have effect as if that supply were made to that agent and not to that principal.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 60.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Auctioneers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the expression \'93auctioneer\'94
 means a registered person carrying on a taxable activity which comprises or includes the supply by auction of goods as an auctioneer or agent for or on behalf of another person (hereafter in this section referred to as the principal).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~59}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, where the principal and the auctioneer agree to have a supply by auction of any goods, not being a taxable supply, treated as if that supply had been made by that auctioneer and not by that princip
al, that supply shall be charged with tax as if it were made by that auctioneer in the course of furtherance of that auctioneer\rquote s taxable activity and that auctioneer may\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
recover the amount of tax charged on that supply from that principal as a debt together with the costs of recovery in any Court of competent jurisdiction; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 retain or deduct the same out of any money in that auctioneer\rquote s hands belonging or payable to that principal.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 5.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Company Amalgamations.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 61.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Effect of company amalgamations.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this section\~\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93amalgamated company\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 means the one company which is the result of and continues after an amalgamation, which may be one of the amalgamating companies or a new company;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93amalgamating company\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a company which amalgamates with one or more other companies under an amalgamation;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93amalgamation\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a amalgamation whereby two or more companies amalgamate and continue as one company.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 In a case where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 an amalgamation occurs; and

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 either\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the amalgamated company is a registered person immediately after the amalgamation; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 an amalgamating company is not a registered person immediately before the amalgamation; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the amalgamated company acquires in the course of the amalgamation any goods and services of the amalgamating company,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
then for the purposes of this Act\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the amalgamating company is deemed not to have made a supply of those goods and services; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 except to the extent to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(f)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies, the
 amalgamated company is deemed not to have paid or provided any consideration for the acquisition of those goods and services; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~31(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies as if the amalgamated company had acquired those goods and services\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 at the same time; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 with the same purposes; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 for the same cost,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
as the amalgamating company.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 In a case where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 an amalgamation occurs; and

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the amalgamated company is not a registered person immediately after the amalgamation; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 an amalgamating company is a registered person immediately before the amalgamation; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the amalgamated company acquires in the course of the amalgamation any goods and services of the amalgamating company,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
then for the purposes of this Act the goods and services are dee
med to have been supplied by the amalgamating company and acquired by the amalgamated company for a consideration equal to the open market value of the goods and services at the date of the amalgamation.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
an amalgamating company ceases to exist on an amalgamation; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 but for this subsection, }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(12)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 would deem the amalgamating company to make a supply on a date after the amalgamation,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the for the purposes of this Act the supply is deemed to be m
ade by the amalgamated company (as if, in any case where the amalgamated company is not at that date a registered person, the amalgamated company were a registered person), and not by the amalgamating company, on that date.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 an amalgamating 
company ceases to exist on an amalgamation; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 if the amalgamated company were the same person as the amalgamating company, a deduction would have been available to, or tax would have been charged to, the amalgamated company under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~35}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the deduction shall be available to, or tax will be charged to, the amalgamated company.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where an amalgamating company ceases to exist on an amalgamation, }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~43(1)(a)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies as if all supplies made by the amalgamating company had been made by the amalgamated company.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 6.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Gas projects.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 62.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Gas production projects.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a designated gas project, as defined in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 4(1) of the }{\rtlch\fcs1 \ai\af42\afs24 
\ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act 1959}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , is developed pursuant to a Gas Agreement, as referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 
Section 184 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Oil and Gas Act 1998}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the supply of goods and services for the development of that gas project are subject to tax imposed by this Act as provided in that Gas Agreement.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 To the extent that the provisions of a Gas Agreement conflict with the provisions of this Act, the p
rovisions of that Gas Agreement shall take precedence over the provisions of this Act.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid6244418 PART 9. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Returns and Payment of Tax.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 63.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Taxable period returns.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A regis
tered person shall, on or before the 21 day of the month following the taxable period, furnish to the Commissioner a return, in the required form, setting out the amount of tax payable in respect of the taxable period by that person under }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , together with such other particulars as may be prescribed.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where the Commissioner is satisfied that in order to meet the circumstances of a non-profit body or in a particular case it is necessary to vary the date on which a return shall be furnished, the Co
mmissioner may require a registered person to furnish returns accordingly.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where the day on which a return is due is not a working day, the day on which the return is due shall be the next succeeding working day, the day on which the return is due shall be the next succeeding working day.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
A registered person who ceases to be registered shall, not later than the 21 say of the month following the month in which the cessation of registration occurred, furnish to the Commissioner a final return in the r
equired form in respect of that part of the last taxable period during which that person was registered.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 64.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Other returns.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid6244418 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid6244418 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid6244418 Section 64 Amended by No. 20 of 2004, s. 2.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 In additional to the returns specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Sections\~29}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 63}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the Commissioner may require any person, whether a registered person or not, to furnish (whether on that person\rquote 
s own behalf or as an agent or trustee) to the Commissioner such further or other returns in the required form as and when the Commissioner requires for the purposes of this Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 65.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Payment of tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
A registered person, for each taxable period, shall, not later than the last day allowed under this Act for furnishing a return for that taxable period, pay to the Commissioner the tax payable for that period as calculated under }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, where a later due date has been fixed under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~67(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the tax payable shall be paid to the Commissioner on or before that later due date.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Parts\~10}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 11}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the amount set forth as tax payable on a return furnished by
 a registered person is conclusively deemed to be correct for the purposes of this Act.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
A return purporting to be made by or on behalf of a person is for all purposes deemed to have been made by that person or by that person\rquote s authority, as the case may be, unless the contrary is proved.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 66.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Tax payments to be banked to special account.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Payments of tax and all other payments under this Act shall be paid to the credit of an account to be known as\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the National GST Revenue Trust Account; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the Inland GST Trust Account,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
maintained by the Central Bank, in the manner required by the Goods and Services Tax Revenue Distribution Act 2003.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Refunds of tax and other amounts pursuant to this Act shall be a first charge on the GST Revenue Trust Account.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The balance of the GST Revenue Trust Account, after satisfying the charge in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , shall be disbursed as agreed by the National Government and the Provincial Governments and published in the National Gazette.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid6244418 PART 10. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Assessment of Tax.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 67.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Assessment of tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~72}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the Commissioner may from time to time, from returns furnished under this Act and from any other information in the Commissioner\rquote s possession, make assessments of the amount that, in the Commissioner\rquote s ju
dgment, is the tax payable under this Act by\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a person required to furnish a return under this Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a person, not being a registered person, who supplies goods and services and represents that tax is charged on that supply; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a person whose registration has, under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~44(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 been cancelled by the Commissioner, with effect from the date on which the person was registered under this Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 in the case of an assessment in relation to goods deemed to be supplied by a person under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~53}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \~\endash 

\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the person selling the goods; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the person whose goods are sold, where any written statement supplied by that person under }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~53(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to the person selling the goods is in the judgement of the Commissioner incorrect,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
and that person shall be liable to pay the tax so assessed except in so far as the person establishes an objection that the assessment is excessive or that tax is not payable.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a person is not satisfied with\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a return furnished by that person under this Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a return furnished under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~54}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  by another person in relation to goods sold in or towards satisfaction of a debt owed by the person,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
and requests the Commissioner, in writing, to make any addition or alteration to that return; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the Commissioner has not already made an assessment of the amount of tax payable in respect of the period to which the return relates,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the Commissioner shall make an assessment of the amount that, in the Commissioner\rquote s judgement, is the tax p
ayable under this Act, and the person so assessed shall be liable to pay the tax so assessed except in so far as the person establishes on objection that the assessment is excessive or that tax is not payable.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~72}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the Commissioner ma
y from time to time and at any time make all such alterations in or additions to an assessment made under this section as the Commissioner thinks necessary to ensure the correctness thereof, notwithstanding that tax already assessed may have been paid.

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where an assessment or amended assessment is made under this section, the Commissioner shall\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
cause notice of the assessment or amended assessment to be given to the person liable to pay the tax; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 in the case of an assessment amended assessment in relation to goods deemed to be supplied by a person under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~53}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , send a copy of such notice to whichever of\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the person whose goods were sold; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the person selling the goods,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
is not the person assessed.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 In a case in which an assess
ment is not made until after the due date of the tax payable, or is increased after the due date, and the Commissioner is satisfied that the person has not been guilty of neglect or default in making due and complete returns for the purposes of that tax, 
t
he Commissioner shall fix a new due date, being one month after the date of the assessment, for the payment of the tax payable or, as the case may be, of the increase in the tax payable, and the date so fixed is deemed to be the due date of the tax or inc
rease in tax for the purposes of this Act.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid6244418 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid6244418 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid6244418 Section 67 Subsection (6) amended by No. 20 of 2004, s. 3.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid6244418 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid6244418 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid6244418 Section 67 Subsection (6) amended by No. 20 of 2004, s. 3.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Omission to give any notice under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 does not invalidate the assessment or in any manner affect the operation thereof. 
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 68.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Effect of cancellation of registration by Commissioner for purpose of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\caps\fs24\insrsid6244418 
Parts\~4}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\caps\fs24\insrsid6244418 7}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\caps\fs24\insrsid6244418 12}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\caps\fs24\insrsid6244418 14}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Part and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Parts\~6}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 7}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  in a case where }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~67(1)(c)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  applies\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the person shall, notwithstanding that the person\rquote s registration has been cancelled under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~44(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 with effect from the original date of registration, be deemed to have been a registered person during the period commencing with that original date of registration and ending with the day on which the Commissioner makes the cancellation; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a tax represented to be charged on any supply made by the person during that period shall be tax payable by that person.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Part and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Parts\~6}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 7}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 14}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a person, not being a registered person, supplies goods and services and represents that tax is charged on that supply; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a person furnishes, or makes default in furnishing, a return required to be made by that person under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~54}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  in relation to a supply of goods referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~53}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a person whose goods are sold in the circumstances referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~53}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  supplies a statement under }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~53(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to the person selling the goods, and that statement is in the judgement of the Commissioner incorrect,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
that person is deemed to be a registered person and any tax represented to be charged on the relevant supply by that person shall be tax payable by that person.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 69.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Validity of assessments not affected by failure to comply with Act.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 The validity of an assessment shall not be affected by reason that any of the provisions of this Act have not been complied with.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 70.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Assessments deemed correct except in proceedings on objection.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Except in proceedings on objection to an assessment under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~74}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, no assessment made by the Commissioner shall be disputed in any Court or in any proceedings (including proceedings before a Review Tribunal) either on the ground that the person so assessed is not a r
egistered person or on any other grounds, and, except as aforesaid, every such assessment and all person so assessed shall be determined accordingly.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 71.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Evidence of returns and assessments.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 The production of a document under the hand of the Commissioner o
r his authorized delegate purporting to be a copy of or extract from any return or assessment shall in all Courts and in all proceedings (including proceedings before a Review Tribunal) be sufficient evidence of the original, and the production of the ori
ginal shall not be necessary, and all Court and Review Tribunals shall in all proceedings take judicial notice of the signature of the Commissioner or his authorized delegate either to the original or to any such copy or extract.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 72.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Limitation of time for assessment or amendment of assessment.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where a person has furnished a return in respect of a taxable period or has been assessed for tax in respect of that period, it shall not be lawful for the Commissioner\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where an assessment has not been made, to make assessment; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where an assessment has been made, to alter the assessment so as to increase the amount thereof,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
after the expiration of four years from the end of the taxable period in respect of which the return was furnished or, as the case may be, the assessment was made.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , where a person has furnished a return under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~54}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , or has been assessed for tax under }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~67}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , it shall not be lawful for the Commissioner
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where an assessment has not made, to make an assessment; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where an assessment has been made, to alter the assessment so as to increase the amount thereof,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
after the expiration of four years from the end of the month in which the sale was made, or as the case may be, the assessment was made.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, in a case where, in the opinion of the Commissioner, a person has knowingly or fraudulently failed to make a full and true disclosure to the Commissioner of al
l the material facts necessary to determine the amount of tax payable for a taxable period, or as the case may be, tax payable pursuant to any return furnished under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~54}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , it shall be lawful for the Commissioner\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where an assessment for that taxable period has not been made, or an assessment for a return under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~54}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 has not been made, to make an assessment at any time; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where an assessment has been made under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~67}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , to alter the assessment at any time.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid6244418 PART 11. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Objections.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 73.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Objections to certain decisions.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this section, \'93decision\'94
 means anything that is left to the discretion, judgment, direction, opinion, approval, consent, satisfaction or determination of the Commission
er under this Act but does not include any such discretion, judgment, direction, opinion, approval, consent, satisfaction or determination which, apart from this section, is subject to objection under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~74}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner shall give notice in writing of a decision to the person affected thereby.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where, in respect of any person, the Commissioner has made a decision, and that person is dissatisfied with that decision, that person may object to that decision by delivering or posting to the Comm
issioner, within two months after the date on which the notice of that decision was given by or on behalf of the Commissioner, a written notice of objection stating shortly the grounds of objection.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A notice of objection given after the time specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall not be of any force or effect unless the Commissioner, in the Commissioner\rquote s discretion, accepts the same and gives notice to the objector accordingly.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner shall consider an objection made under this section and may alter the decision pursuant thereto.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where an objection is not wholly allowed by the Commissioner, the objector may, within two months after the date on which the notice of disallowance is given to the objector by or on behalf of the Commissioner, by 
notice in writing to the Commissioner, require that the objection be referred to the Review Tribunal, and in that event the objection shall be heard and determined by the Tribunal, and the provisions of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 
\cs103\i\fs24\insrsid6244418 Income Tax Act}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall apply in respect of the institution, hearing and determination of the proceedings on the objection.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this section, }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Sections\~76}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 77}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 83}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall, in relation to an objection under this section, apply with any necessary modifica
tions in the same manner and to the same extent that they would apply where the objection were an objection made under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~74}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Review Tribunal shall consider every objection referred to it by the Commissioner under }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and may in eac
h case confirm or cancel or vary the decision, or make any decision which the Commission was empowered to make at the time the Commissioner made the decision to which the objection relates or direct the Commissioner to make such a decision, in which case 
a decision shall be made by the Commissioner so as to conform to that direction.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 74.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Objections to assessments.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, a person who has been assessed for tax payable may object to that assessment by delivering or posting to the Commissioner a written notice of objection stating shortly the grounds of that person\rquote 
s objection, within such time as may be specified in that behalf in the notice of assessment, not being less than two months after the date on which that notice of assessment 
is given, or within such extended time as the Commissioner may allow on the application of the person made before the expiry of\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the time for objection specified in the notice of assessment; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 any extended time for objection previously allowed by the Commissioner in respect of the assessment.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where an assessment is an amended assessment, the person so assessed shall have no further right of objection than that person would have had if the amendment had not been made, except to the extent to wh
ich by reason of the amendment a fresh liability in respect of any particular is imposed on that person or an existing liability in respect of any particular is increased.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 No notice of objection given after the time specified in the notice of assessmen
t, or after such extended time as the Commissioner may allow under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, shall be of any force or effect unless the Commissioner, in the Commissioner\rquote s discretion, accepts the same and gives notice to the objector accordingly.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 75.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Commissioner may amend assessment, or objections may be submitted to review tribunal.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner shall consider all objections under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~74}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 , and may alter the assessment pursuant thereto.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where an objection is not wholly allowed by the Commissioner, the
 objector may, within two months after the date on which notice of the disallowance is given to the objector by or on behalf of the Commissioner, by notice in writing to the Commissioner require that the objection be heard and determined by the Review Tri
bunal, and in that event the objection shall be heard and determined by the Tribunal, and the provisions of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 shall apply in respect of the institution, hearing and determination of the proceedings on the objection.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where the Commission
er, after considering the objection, has allowed the objection in part and has reduced the assessment, the reduced assessment shall be the assessment to be dealt with by the Tribunal.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 76.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Powers of Review Tribunal on determination of objection or case stated.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 On hearing an objection the Tribunal may\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 confirm or cancel or vary 
the assessment, or reduce the amount thereof, or increase the amount thereof to the extent to which the Commissioner was empowered to make an assessment of an increased amount at the time the Commissioner made the assessment to which the objection relates
, and that last-mentioned assessment shall be altered by the Commissioner to such extent as may be necessary to conform to that determination; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 make any assessment which the Commissioner was empowered to make at the time the Commissioner made the ass
essment to which the objection relates, or direct the Commissioner to make such an assessment, in which case an assessment shall be made by the Commissioner so as to conform to that direction.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Nothing in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~72}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 applies with respect to\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a deter
mination of the Tribunal under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 or any alteration made by the Commissioner to an assessment for the purpose of conforming to any such determination; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 an assessment made by the Tribunal or the Commissioner under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 77.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 When objection may be referred in first instance to National Court.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in this Part, where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
an objection to an assessment is made in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~74(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or accepted by the Commissioner under }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~74(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the objection is not wholly allowed by the Commissioner; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the objection is one to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the objection may be referred directly to the National Court by way of case stated in accordance with this section.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where an objection relates to a question of law only\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the objector may, within two months after the date on which notice of the disallowance is given to the objector by or on behalf of the Commissioner, by notice in writing to the Commissioner, require the Comm
issioner to state a case for the opinion of the National Court, and shall specify in the notice the registry of that Court in which the objector requires the case to be filed; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the Commissioner, in any case if under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~75}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  the objector has requi
red the objection to be heard and determined by a Review Tribunal, may, in the Commissioner\rquote 
s discretion, instead of referring the objection to a Review Tribunal, state a case for the opinion of the National Court, and shall notify the objector accordingly.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where an objection relates to a question of fact (whether or not it also relates to a question of law)\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the objector may, within two months after the date on which notice of the disallowance is given to the objector by or on behalf of the Commis
sioner, give notice in writing to the Commissioner that the objector desires the Commissioner to state a case for the opinion of the National Court, specifying in the notice the registry of that Court in which the objector desires the case to be filed; an
d
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the Commissioner may, in any case if the objector has under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~75}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 required the objection to be heard and determined by a Review Tribunal, notify the objector that the Commissioner desires the objection to be referred directly to the National Court.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where any notice is given by the objector or the Commissioner under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the objection shall be referred directly to the National Court where both the Commissioner and the objector consent thereto, or with the leave of that Court granted 
on the application of the objector or the Commissioner, as the case may be, upon the ground that in the opinion of the Court, by reason of the amount of the tax in dispute between the parties or of the general or public importance of the matter or of its 
extraordinary difficulty or for any other reason, it is desirable that the objection be heard and determined by the National Court instead of by a Review Tribunal.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Within three months after\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the date of the objector
\rquote s giving notice under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~
(3)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , where it is the objector who requires or desires the Commissioner to state a case for the opinion of the National Court; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the date of the objector\rquote s giving notice in relation to the objection under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~75(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , where i
t is the Commissioner who determines or desires under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(3)(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to state a case for the opinion of the National Court,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the objector shall serve on the Commissioner, by delivery to the Head Office of the Internal Revenue Commiss
ion in Port Moresby or to such other address as may have been notified in writing by the Commissioner to the objector for the purpose, a notice in the prescribed form of the objector\rquote s points of objection.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The points of objection shall state, with sufficient particularly so as to fairly inform the Commissioner and the Court\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the facts upon which the objector relies in support of the objection; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the propositions of law (if any) on which the objector relies in support of the objection; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the issues which the objector considers require to be determined by the Court.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
The objector shall annex to the points of objection copies of any documents upon which the objector intends to rely in support of the objection, but where the documents upo
n which the objector intends to rely are numerous, the objector may annex a list of those documents instead of copies of the actual documents.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where the objector fails to serve on the Commissioner the points of objection within the period referred to in }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or within such further period as may be allowed under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~
(12)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the objection is deemed to be withdrawn and the Commissioner shall not be required to take any further steps in relation to the objection.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (9) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where under this section 
an objection is to be referred directly to the National Court, the Commissioner shall, within three months after the date of service of the points of objection or within such further period as may be allowed under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(12)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , state and sign a case which shall comprise\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a notice in the prescribed form containing\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 particulars of the assessment made by the Commissioner to which the objection has been made; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the grounds of objection given by the objector; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the question for the determination of the Court; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the points of objection served by the objector; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a notice in the prescribed form stating\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 any further facts which the Commissioner considers are relevant to the issues to be determined by the Court; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the issues which the Commissioner claims require to be determined by the Court.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (10) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The case so stated under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(9)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 and signed together with one copy thereof shall be filed by the Commissioner\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 in the registry of the Nati
onal Court specified by the objector in the notice under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(3)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , where such a notice has been given by the objector; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 in such registry of the National Court as the Commissioner thinks fit in any other case, having due regard to the convenience of the objector.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (11) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A copy of the case filed under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(10)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  shall be served by the Commissioner on the objector either personally or by sending it to the objector by registered post addressed to the objector at the addres
s for service specified by the objector in the points of objection, or at such other address as the objector may have notified to the Commissioner in writing for the purpose, and the copy so sent by registered post is deemed to have been received when in 
the ordinary course of post it would be delivered.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (12) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 , the National Court may, on the written application of the objector or the Commissioner, as the case may be\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
extend the time for service by the objector on the Commissioner of the points of objection; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 extend the time for the filing of the case by the Commissioner,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
until such time as the Court thinks fit, whether the application is made before or after the expiry of the time limit, but where application is made for a
n extension of time more than two months after the date for service of the points of objection or the date for filing the case, as the case may be, an order for extension of time shall be made only in exceptional circumstances.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (13) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where the Commissioner fails to file a case within the time specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(9)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , or within such further time as may be allowed under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(12)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the objector may apply to the National Court for an order directing the Commissioner to allow the objector\rquote s objection, and the National Court\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
shall make such an order accordingly, unless it is satisfied that there are reasonable grounds for the failure to file the case; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 may, where it refuses to make such an order, make such other orders as in the circumstance i
t thinks fit, whether relating to the filing of the case in the National Court, the remitting of the objection to the Review Tribunal for hearing and determination, or otherwise.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (14) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The contents of the case shall not be conclusive as to the matters set f
orth therein either against the objector or the Commissioner, except so far as agreed to in writing by or on behalf of the objector and the Commissioner.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (15) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 At any time before the case stated is set down for hearing\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the Commissioner may file an amended case and serve a copy on the objector at the objector\rquote s address for service; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the objector may serve on the Commissioner amended points of objection at the Commissioner\rquote s address for service specified in the case.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 78.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Court\rquote s powers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 On hearing any case stated under this Part, the National Court may\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
confirm or cancel or vary the assessment, or reduce the amount thereof, or increase the amount thereof to the extent t
o which the Commissioner was empowered to make an assessment of an increased amount at the time the Commissioner made the assessment to which the objection relates, and that last-mentioned assessment shall be altered by the Commissioner to such extent as 
may be necessary to conform to that determination; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 make any assessment which the Commissioner was empowered to make at the time the Commissioner made the assessment to which the objection relates, or direct the Commissioner to make such an assessment
, in which case an assessment shall be made by the Commissioner so as to conform to that direction.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 79.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Application of time limits by the court.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Nothing in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~72}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies with respect to\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a determination of the Court under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~78(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or an alte
ration made by the Commissioner to an assessment for the purpose of conforming to any such determination; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 an assessment made by the Court or the Commissioner under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~78(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 80.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Refusal of reference to court.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Where a notice is given by the objector to the Commission under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~77(3)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 and the Commissioner gives notice to the objector that the Commissioner does not consent to the objection being referred directly to the National Court under that section, then\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 where within one month afte
r the last-mentioned notice is given to the objector by the Commissioner no application is made by the objector to the National Court for the leave of the Court to refer the objection directly to that Court; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where on any such application the National Court refuses to grant such leave,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the first-mentioned notice shall have effect as if it were a notice requiring the objection to be heard and determined by a Review Tribunal, and this Part applies accordingly.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 81.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Test case procedure.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 an
 objector has given notice under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~75(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~77(2)(a)
}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 requiring or requesting that an objection be heard and determined by a Review Tribunal, or that a case be stated for the opinion of the National Court in respect of an objection; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 
the Commissioner considers that determination of the objection, whether on a question of law only or on both a question of fact and a question of law, is likely to be determinative of all or a substantial number of the issues involved in
 one or more other objection,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the Commissioner may designate that objection as a test case, and shall notify the objector accordingly.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner may, notwithstanding }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~77(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , state a test case for the opinion of the National Court without need for\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the objector\rquote 
s consent; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the leave of the National Court,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~77(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (12)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  inclusive shall apply in respect of any test case as if the Commissioner had determined to state the case under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~77(2)(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner may, in relation to any objection, at any time after the objection has been lodged and before it has bee
n determined by a Review Tribunal or the National Court notify the objector in writing that the objection will be stayed by reason of the taking of a test case on a similar objection before the National Court, where the Commissioner considers that the tes
t case is likely to be determinative of all or a substantial number of the issues in the objection proposed to be stayed.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(9)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 , the written notification by the Commissioner referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 shall have the effect of staying the objection pending the determination of the test case.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Upon receipt by an objector of the written notification by the Commissioner referred to in }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the objector may notify the Commissioner that the objector requires that the object
ion be heard and determined notwithstanding the stating of a test case for the opinion of the National Court and such notice shall be given in writing at such address as may be specified by the Commissioner in the notice given under }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Within 14 days after the receipt by the Commissioner of the notice from the objector referred to in }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the Commissioner may apply to the National Court by originating application for an order that the objection by stayed pending the determination of the test case or the further order of the Court.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 An application by the Commissioner under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(6)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall be made on notice to the objector whose objection the Commissioner seeks to have stayed.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where an objection has been stayed, the obje
ctor, the Commissioner, or both of them, may at any time apply to the National Court for an order that the objection cease to be stayed.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (9) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A stay under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(4)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  shall lapse on the expiry of 14 days following the day on which occurs any of the following:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the expiry of the 14-days period specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , where the objector has issued a notice in writing under }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and the Commissioner has not within the 14-day period made an application under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the making by the National Court of an order dismissing an application by the Commissioner under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the making by the National Court, on an application under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(8)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, of an order that the objection cease to be stayed; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the determination of the test case which caused the objection to be stayed by the expiration of all rights of appeal.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (10) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
for so long as an objection is stayed under this section, any time limits or periods specified in or pursuant to this Act (other than in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsections\~(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (9)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  inclusive) in relation to proceedings on the objection shall not apply; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where the say of an objection lapses under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(9)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, any time limits or periods so specified shall be treated as if they were extended by the period commencing with the date of the Commissioner\rquote s written notification under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~
(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , and ending with the day on which the stay lapses under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(9)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (11) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Service of notices by the Commissioner under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsections\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (7)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  may be effected\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 personally; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 by sending a copy of the notice to the objector by registered post to the objector at the objector\rquote 
s usual or last known place of abode or business in Papua New Guinea, in which case it is deemed to have been received when in the ordinary course of post it would be delivered; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 by service on a solicitor who accepts service, in writing, on behalf of the objector, which service is deemed for the purposes of this Section to be personal service on the objector; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 by effective delivery to an address for service supplied by the objector to the Commissioner.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 82.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Obligation to pay tax where objection lodged.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this section\~\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93competent objection\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , in relation to a person and to any assessment, means an objection made by the person, to the assessment, in accordance with }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~74}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , but does not include any non qualifying objection;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93day of determination of final liability\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , in relation to any amount of deferrable tax, means\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where the Commissioner receives from the person a notice in writing of the withdrawal by the person of the objection to the assessment in relation to which there is that amount of deferrable tax, the day on which the Commissioner receives that notice; or

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where the objection to the assessment is deemed to be withdrawn under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~77(8)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the day following the expiry of the period referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~77(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or, where appropriate, }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~77(12)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where the objection to the assessment is otherwise deemed to be withdrawn by or under this Act, the expiry of the period of two calendar months following the day on which the objection is deemed to be withdrawn; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where an objection is determined by a Review Tribunal and not by a Court, the day on which the Review Tribunal determines the objection; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where the objection is determ
ined as a result of proceedings taking in a Court, whether or not by way of appeal, the day on which the objection is finally determined, whether in those proceedings or, as the case may be, on any appeal; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where the person does not, within the perio
d of two months immediately succeeding the date on which the notice of disallowance of the objection is given to that person by or on behalf of the Commissioner, by notice in writing to the Commissioner, require\~\endash 
\par }\pard\plain \ltrpar\s43\qj \fi-720\li2880\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2880\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 that the objection be heard and determined by a Review Tribunal; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the Commissioner to state a case for the opinion of the National Court specifying in the notice the registry of that Court in which that person requires the case to be filed, the day on which there expires that period of 2 months; or
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 g}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where, and to the extent that, an objection is allowed by the Commissioner, the day on which the notice of that allowance (to that extent) is given in writing to the person by the Commissioner;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93deferrable tax\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , in relation to a person and
 to an assessment in relation to which the person had made an objection, being a competent objection, means an amount equal to one-half of so much of the tax assessed (in the assessment) as, after the disallowance, in whole or in part, by the Commissioner
 
of the objection, is determined by the Commissioner to be, and is notified by the Commissioner in writing to the person as being, the amount by which, where the person succeeded, in a hearing and determination by either the Review Tribunal or the National
 Court, with the whole or, as the case may be, the part of the objection that was so disallowed, the amount of the assessment of the tax would, by reason of the person so succeeding, be reduced;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93non-qualifying objection\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , in relation to a person and to any
 assessment, means an objection made by the person, to the assessment, in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~74}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 where, and to the extent that, any ground of objection stated by the person is that\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the return furnished under this Act or the other particulars supp
lied together therewith, being the return and the other particulars from and by reference to which the assessment has been made, is deficient or, as the case may be, are deficient or insufficient; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the assessment has been made, under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~67(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , i
n the absence of any return required under this Act or the particulars from or by reference to which, had that return or those particulars been furnished to the Commissioner, the assessment would have been made.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The obligation to pay and the right of the Commissioner to receive and recover\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
any tax, being deferrable tax, shall be suspended until the expiry of the day that, in relation to the deferrable tax, is the day of determination of final liability; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 any tax, not being deferrable tax, shall not be suspended by any objection, appeal or case stated, made or requested under this Part.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where, in relation to a person and to an assessment in which the tax assessed has become due and payable, an amount of deferrable tax is unpaid and an amo
unt of tax that is not deferrable tax is unpaid, each such amount of unpaid tax may be recovered by the Commissioner as a separate debt arising from a separate cause of action,
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~91}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  and to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , wh
ere the objector succeeds, in whole or in part, with the objection appeal, or case stated, the Commissioner shall forthwith refund the amount (if any) of the tax received by the Commissioner in excess of the amount which, according to the decision on the 
hearing of the objection appeal, or case stated, was property payable.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 No amount shall be refunded under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(4)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  until the expiry of whichever of the following days is the latest:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the day on which the objection is determined by the Commissioner;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the day on which there is given, in relation to the grounds of the objection, a decision of the Review Tribunal;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the day on which there is given, in relation to the grounds of the objection, such judgment of any Court, whether or not on appeal, as, in relation to the objection, is the judgment which finally determines the objection.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 83.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Determination of objection not to affect other assessment.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 This determination of an objection under this Part shall relate solely to the assessment or decision (as defined in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~73(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 ) objected to, and shall not affect the right of the Commissioner to make any other assessment or such decision in respect of the objector, or to amend the assessment or such decision objected to in any manner rendered neces
sary by that other assessment or such decision.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 84.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Objection to which this part does not apply.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Except so far as may be expressly provided in this Act, this Part does not confer any right of objection with respect to\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a decision or determination of t
he Commissioner made in exercise of any power or discretion conferred upon the Commissioner to enlarge or extend the time for giving a notice, making any application, furnishing any return, or doing any other act, matter, or thing; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a matter in respect of which provision is made by this Act or by any regulations\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 for the matter to be inquired into, considered, reported upon, heard, decided, determined, or otherwise dealt with by; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 for the matter to be subject of any recommendation of, any 
special committee, tribunal, or authority (other than a Review Tribunal) established in that behalf or any person or official (other than the Commissioner); or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a matter which by any provision in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Part\~10}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  (other than }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~72}
{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ), }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Part\~12}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 14}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Part\~15}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  (other than }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~105}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
) is left to the discretion, judgment, opinion, approval, consent, or determination of the Commissioner; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a matter in respect of which it is expressly provided in this Act, or in any provision of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Income Tax Act}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  applied to Goods and Services Tax by this Act, that there shall be no right of objection to the decision or determination of the Commissioner.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid6244418 PART 12. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Recovery of Tax.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 85.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Additional tax to be payable if default made in payment of tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to this section, additional tax shall be, and is deemed to be, added to any tax remaining unpaid, and shall be payable accordingly, as follows:\~\endash 

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
on the amount of any tax remaining unpaid at the expiry of the due date, additional tax of 10%; plus
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 an amount calculated at the rate of 20% per annum from the date of expiry of the due date, on so much of the amount as remains unpaid.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where the amount of additional tax calculated under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  in respect of any default in paying an amount of tax by its due date does not exceed K10.00 (or such other amount as may be prescribed for the purposes of this section)\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the Commissioner shall not charge, and there shall be no liability to pay, the amount so calculated; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the amount so calculated shall be deemed not to be additional tax imposed under this section, and shall not be added to the amount in default.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the term \'93tax remaining unpaid\'94 includes any amount refunded under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(13)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~32(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~91}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 in respect of any taxable period, to the extent that that amount\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
is not properly so refundable; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 is in excess of any amount properly so refundable,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(13)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~32(4)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~91}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
The Commissioner may in any case, for reasons that he thinks sufficient, and either before or after making an assessment or notice, remit the additional tax or any part of that tax.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 86.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Recovery of tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Tax payable by a person under this Act is recoverable as a debt due to the State.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a person has not paid the amount of the tax payable or any part thereof in the manner required by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Part\~9}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the amount of tax for the time being to the Commissioner shall, in the application of the assets of the person, rank as follows:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where the person is an individual, upon that person\rquote s bankruptcy or upon that person making an assignment for the benefit of that person\rquote s creditors, the amount of the tax payable
 shall rank without limitation in amount, in order of priority immediately after preferential claims for wages or other sums payable to or on account of any servant or worker or apprentice or articled clerk, and in priority to all other claims;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where the person is a company, upon liquidation of the company, the amount of the tax payable shall rank immediately prior to the ranking provided for income taxes in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 
Section 4}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs95\i\fs24\insrsid6244418 (b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418  of Schedule 9 to the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Companies Act 1997}
{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  (whether or not the company has been incorporated or registered under that Act);
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where the person is a company, upon the appointment of a receiver on behalf of the holder of any debenture given by the company secured by a charge over any property of the company or upon possession being taken on
 behalf of the debenture holder of the property, the amount of the tax payable shall rank immediately prior to the ranking provided for income taxes in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418 Section 4}{\rtlch\fcs1 \ai\af42\afs24 
\ltrch\fcs0 \cs95\i\fs24\insrsid6244418 (b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid6244418  of Schedule 9 to the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid6244418 Companies Act 1997}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  (whether or not the company has been incorporated or registered under that Act), as if the receiver or person taking possession were a liquidator;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where a person is a body (as defined in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~56(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
), upon the appointment of a receiver on behalf of a person pursuant to an order by the Court, the amou
nt of any tax payable shall rank immediately after any preferential claims for any wages or other sums payable to or on account of a servant or worker or apprentice or articles clerk, and in priority over any claims of holders of debentures under a floati
ng charge created by the person and be paid accordingly out of any property comprised in or subject to that charge.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 This section shall apply notwithstanding anything in any other Act.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
For the purposes of this section, a floating charge shall include a charge that conferred a floating security at the time of its creation but has since become a fixed or specific charge.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Any tax, inclusive of additional tax or further additional tax, u
npaid may be sued for and recovered in any court of competent jurisdiction by the Commissioner suing in his official name.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
In any action before a court by the Commissioner for the recovery of unpaid tax, the Commissioner may also sue for an additional amount equivalent to the costs incurred by him in prosecuting that action.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 87.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Substituted service.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner may serve any process in proceedings against a person for recovery of tax or for the recovery of a pecuniary penalty, without leave of 
the Court, by posting the process or a sealed copy of the process in a letter addressed to the person at his last known place of business or abode in Papua New Guinea.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person who changes his address and fails to give to the Commissioner notice of his
 new address shall not be permitted to plead the change of address as a defence in any proceedings instituted under this Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 88.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Deduction of tax from payment due to defaulters.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this section\~\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93defaulter\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  means a registered person who has made default in the payment to the Commissioner of any tax payable by the registered person under this Act;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93person\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 includes a bank, a company, a partnership, the Government of the Independent State of Papua New Guinea and any public authority constituted by or under a law of Papua New Guinea;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93tax\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 means any tax or additional tax or further additional tax payable by a registered person under this Act and includes any fines and costs imposed upon any person under any provision of this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The 
Commissioner may at any time, or from time to time, by notice in writing (a copy of which shall be forwarded to the defaulter at his last place of address known to the Commissioner), require\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a person by whom any money is due or accruing or may become due to a defaulter; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a person who holds or may subsequently hold money for or on account of a defaulter; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a person who holds or may subsequently hold money on account of some other person for payment to a defaulter; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a person having authority from some other person to pay money to a defaulter,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
to pay to the Commissioner, either forthwith upon the money becoming due or being held or at or within a time specified in the notice (not being a time before the money becomes due or is held)\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
so much of the money as is sufficient to pay the amount of tax due by the default, or the whole of the money when it is equal to or less than that amount; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 such amount as is specified in the notice out of each of any payments that the person so notified becomes liable from time to time to make to the defaulter until the amount due by the defaulter in respect of any tax is satisfied,

\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
and may at any time, or from time to time, amend or revoke any such notice, or extend the time for making any payment under the notice.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person who fails to comply with a notice under this section is liable to pay\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the amounts specified in the notice; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the amount due or held on behalf of the defaulter,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
whichever is the lesser amount and any amount collected under this subsection shall be applied against the tax owing by the defaulter.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 In addition to any amount he is liable to pay under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 , a person who fails to comply with a notice under this section is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Penalty:\tab A fine not less than K500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
A person making a payment under this section is deemed to have been acting under the authority of the defaulter and of all other persons concerned and is, by force of this subsection, indemnified in respect of that payment.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where the Commissioner receives a payment in respect of the amount due by the defaulter before payment is made by the person so notified, the Commissioner shall forthwith give notice of receipt of that payment to the person.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
A notice to be given under this section to the Government may be served upon such person as is prescribed and a notice so served is deemed to have been served upon the Government.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 89.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Issue of clearance certificate.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Upon application by or on behalf of a person about to leave Papua New Guinea, the Commissioner may, where he is satisfied\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
that tax is not payable by that person; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 that arrangements have been made to the satisfaction of the Commissioner for the payment of any tax that is or may become payable by that person,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
issue a certificate that there is not objection to the departure of that person from Papua New Guinea.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A certificate issued under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 remains in force until\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the expiration of a period of one month from the date of issue or such other period, if any, as is specified in the certificate; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the certificate is revoked,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
whichever first occurs.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 90.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Clearance certificate to be produced to shipowner, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
When so required by the Commissioner, the owner or charterer or an agent or other representative of the owner or charterer of a ship or aircraft shall not issue or permit the issue of an authority for a person to travel from Papua New Guinea on the ship o
r aircraft unless there has been presented to the owner, charterer, agent or other representative, as the case may be, a certificate issued in respect of that person under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~89}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , being a certificate that is in force on the day on which it is presented.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person who, in contravention of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , issues, or permits the issue of, an authority for a person to travel on a ship or aircraft is personally liable to pay the amount of tax, if any, that is or may become payable by that last mentioned pe
rson and, in addition, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Penalty:\tab A fine of not less than K500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a ship or aircraft departs from a place at which the ship or aircraft has taken on board a passenger in respect of whom a certificate issued under }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~89}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 has been presented for the purpose of obtaining authority for that person to travel from Papua New Guinea in that ship or aircraft, the owner or charterer of the ship or aircraft, or, where the owner or charterer does not have
 a place of business at that place, the principal agent of the owner or charterer at that place, shall, not later than the first working day after the departure of the ship or aircraft from that place, or as soon thereafter as is practicable, lodge, or ca
use to be lodged, at the officer of the Commissioner\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 that certificate; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a list showing the name, last known address in Papua New Guinea and place of destination of every person (other than members of crew or staff of the ship or aircraft at that first mentioned place.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person who fails to comply with the last preceding subsection is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Penalty:\tab A fine of not less than K500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid6244418 PART 13. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Refunds and Relief from tax.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 91.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Refund of excess tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to this Part and to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsections\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (5)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 , where a registered person has paid to the Commissioner an amount in excess of the amount of tax assessed under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~67}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  in respect of any taxable period the Commissioner shall refund the amount paid in excess.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, no refund shall be made after the expiration of the period of eight years immediately after the end of the taxable period, unless written application for the refund is made by or on behalf of the registered person before the expiration of that period.

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(13)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  but subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, in any case where an assessment has been made pursuant to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~67}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 so as to change any amount of tax payable by a registered person or refundable by the Commissioner, and the Commissioner is satisfied that by reason of that assessment either\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
tax has been paid by that person in excess of the amount so assessed; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 an amount has been refunded to that person by the Commissioner under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(13)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~32(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and that amount is less than the amount properly refundable,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the Commissioner shall, notwithstanding that the time limited in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 for the making of a refund may have expired, refund, pursuant to this section, the tax so paid in excess or, as the case may be, the amount properly refundable to the extent that that amount exceeds the amount that has been refunded.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 In the case to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 refers, no refund shall be made after the 
expiration of the period of eight years immediately after the end of the year in which the assessment was made, unless written application for the refund is made by or on behalf of the registered person before the expiration of that period.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstan
ding any other provision in this Act, the Commissioner may apply any amount refundable under this Act, or part thereof, in satisfaction of any amount of tax or duty due and owing by the taxpayer under the provisions of any other revenue legislation which 
the Commissioner is empowered to administer and any amount so applied shall be deemed to have been refunded to the taxpayer.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 91A.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Refund in respect of tax overpaid on zero rated supplies.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid6244418 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid6244418 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid6244418 Section 91A Inserted by No. 13 of 2005, s. 2.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where a person included under Section 21(1)(c),(d) or (e) has paid an amount of tax on the purchase of a supply that is zero rated under Section 21, the Commissioner shall refund that amount to that person.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Purchases made in the course of constructing 
or running a project funded by a person included under Secion 21(1)(c),(d) or (e) shall be deemed to have been made by that person, to the extent that they were funded by moneys provided by that person.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 91B.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Restriction on refunds.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid6244418 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid6244418 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid6244418 Section 91B Inserted by No. 13 of 2005, s. 2.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
The Commissioner need not allow a refund to a supplier of tax overpaid by the supplier unless the Commissioner is satisfied that\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the supplier has reimbursed a corresponding amount to the recipient of the supply and the recipient of the supply is neither registered nor required to be registered; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 no refund has been paid under Section 91A to a person in respect of that supply.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 92.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Tax paid in excess may be set off against tax payable when assessment re-opened.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 In the case where, upon the investigation by the Commissioner of the liability of a registered person for tax over a number of taxable periods\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the Commissioner assesses the registered person with tax for a taxable period in respect of which no assessment has been made previously or alters an assessment for a taxable period as so as to increase the amount thereof; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 in respect of any taxable period or taxable periods within that group of taxable periods tax has been paid in excess of the amount properly payable,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the Commissioner may, in the Commissioner\rquote s discretion and to the extent that in the opinion of the Commissioner is equitable, allow
 an amount so paid in excess to be deducted from or set off against a tax payable for any taxable periods, notwithstanding that the time limited for the making of a refund of any tax so paid in excess may have expired.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 93.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Power of Commissioner in respect of small amounts.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding anything in this Act but subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 , the Commissioner may refrain from collecting or refunding tax in any case where, as the case may be\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the amount of any tax payable calculated in accordance with this Act, or the balance of any such tax payable remaining unpaid, does not exceed K10.00; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the amount to be refunded in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 32}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 91}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, or the balance of any such amount that remains to be refunded, does not exceed K10.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 An amount referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 shall be refunded to a registered person upon written request being provided to the Commissioner by that registered person within six months of the date on which the return in respect of which the refund was due has been furnished.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 94.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Appropriation of refunds.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Any refund of tax under this Act may be made without further appropriation than this section.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid6244418 PART 14. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Penalties.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 95.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Offences.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person commits an offence against this Act who\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
fails to apply for registration as required under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~43}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 fails to notify the Commissioner of any of the matters required under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~45}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 refuses or fails to furnish a return or information as and when required by this Act, or any regulations made under this Act, or by the Commissioner; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 makes a false return, or a false statement, or a false declaration, or gives a false information, knowing it to be false, or being reckless as to whether it w
as false, or intentionally misleads or attempts to mislead the Commissioner or any other officer of the Internal Revenue Commission in relation to any matter under this Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 knowingly falsifies any records required to be kept under this Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 knowingly issues a tax invoice showing an amount charged as tax where\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 no amount of tax is charged in respect of any supply to which such tax invoices applies; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the amount shown as being charged as tax is in excess of the amount properly so charged under this Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the supply in respect of the tax charged will not take place; or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 g}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
knowingly represents to a person, in writing or otherwise that an amount is charged as tax where either\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 no amount of tax is charged in respect of any supply to which such representation refers; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the amount represented as being charged as tax is not the amount properly so charged under this Act; or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 h}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
receives, acquires possession of, or deals with any goods, or accepts the supply of any services, where that person knows or has reason to believe that the tax on the supply of the goods or the services has been or will be evaded; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 i}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 obstructs any officer of the Internal Revenue Commission acting in the discharge of that officer\rquote s duties or the exercise of that officer\rquote s powers under this Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 j}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 fails to keep or properly to maintain records of any taxable activity carried on by that person sufficient to satisfy the requirements of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~107}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 k}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 knowingly issues any tax invoice required u
nder this Act which is in any material aspect erroneous or incomplete, or knowingly makes any statement or declaration in relation to any matter under this Act which is erroneous or incomplete in any material aspect; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 l}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 knowingly contravenes the provisions of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~40(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~41(1)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 m}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 being a registered person, fails to provide another registered person with a tax invoice as required under this Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 n}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 knowingly fails to make a deduction or extraction required by a notice under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~88}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 o}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 fails, after making a deduction or extraction required by a notice under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~88}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, to pay the sum deducted or extracted to the Commissioner within the time specified in the notice; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 p}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 permits the payment to or on behalf of a person, other than the Commissioner, of any amount that, under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~88(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , is required to be paid to the Commissioner; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 q}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 aids, abets, incites, or conspires with any other person to commit any offence against this Act or against any regulations made under this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person who commits an offence against }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (j)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (l)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~96}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  is\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 on the 
first occasion on which the person is convicted of any such offence or more than one such offence, liable, in respect of that offence or, as the case may be, each of those offences, to a fine not exceeding K5,000.00; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 on the second occasion on which the person is convicted of any such offence or more than one such offence, liable, in respect of that offence or, as the case may be, each of those offences, to a fine not exceeding K10,000.00; and

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 on every occasion, other than the occasions referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraphs\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 (b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 on which the person is convicted of any such offence or more than one such offence, liable, in respect of that offence or, as the case may be, each of those offences, to a fine not exceeding K15,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person who commits an offence against }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)(c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (m)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  is\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
on the first occasion on which the person is convicted of any such offence or more than one such offence, liable, in respect of that offence or, as the case may be, each of those offences, to a fine not exceeding K1,000.00 for each month of default; and 

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 on the second occasion on which the person is convicted of any such offence or more than one such offence, liable, in respect of that offence or, as the case may be, each of those offences, to a fine
 not exceeding K2,500.00 for each month of default; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 on every occasion, other than the occasions referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraphs\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 (b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , on which the person is convicted of any such offence or more than one such offence, liable, in respect of that of
fence or, as the case may be, each of those offences, to a fine not exceeding K5,000.00 for each month of default.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person who commits an offence against this Act for which no other penalty is prescribed is\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
on the first occasion on which the person is convicted of any such offence or more than one such offence, liable, in respect of that offence or, as the case may, each of those offences, to a fine not exceeding K25,000.00; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 on every occasion, other than the occasion referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, on which a person is convicted of any such offence or more than one such offence, liable, in respect of that offence or, as the case may be, each of those offences, to a fine not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person who commits an offence against }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)(q)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  is liable to a fine not exceeding the maximum fine applicable to the offence committed by the person aided, abetted, incited or conspired with.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding any penalty provided under any other provision of this section, where a pers
on fails to furnish a return as and when required by this Act, any Regulations under this Act, or the Commissioner, that person shall be chargeable, by way of additional penalty for that offence, with additional tax (herein called further additional tax) 
being an amount equal to the greater of\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the tax payable in respect of that return; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 K100.00 for each month or part thereof after the date on which that return was due to be lodged.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Before or after making an assessment of further additional tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(6)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the Commissioner may in any case, for reasons that he thinks sufficient, remit the further additional tax or penalty or any part of that tax or penalty.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 96.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Officers and employees of corporate bodies.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this section, unless the context otherwise requires, \'93officer\'94, in relation to a corporate body, includes\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a director or secretary or other statutory officer of the corporation body; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a receiver or a manager of any property of the corporate body, or a person having powers or responsibilities, similar to those of such a receiver or manager, in relation to the corporate body; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a liquidator of the corporate body.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person commits an o
ffence against this Act who, being an officer or an employee of a corporate body, is, by reason of that office or, as the case may be, that employment, responsible (whether pursuant to a statute or rule of law, or any instructions of the corporate body or
 
for any other reason) for furnishing to the Commissioner any information, statement or return under this Act or under any notice, order, or requirement issued, made, or notified under this Act, and who fails to furnish that information or that statement o
r that return, as the case may be, to the Commissioner within the time specified for the furnishing thereof.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 97.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Prosecutions.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A proceeding for the recovery of a pecuniary penalty under this act may be instituted in the name of the Commissioner by action in the National Court.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where the penalty sought to be recovered does not exceed K1, 000.00, or the excess is abandoned, the proceeding may be instituted in the name of the Commissioner by information in a court of summary jurisdiction.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 In a
 taxation prosecution instituted in a court of summary jurisdiction, where the penalty exceeds K400.00 and the excess is not abandoned, the defendant within seven days after service of process may elect in manner prescribed to have the case tried in the N
ational Court and shall be conducted as if it had been originally instituted in the National Court.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
In a taxation prosecution in the National Court, the case shall be tried and the penalty, if any, adjudged by a Judge of the Court.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 In a taxation pro
secution in a court of summary jurisdiction, an appeal lies from a conviction or order of dismissal to such court and in such manner as is provided by the law of Papua New Guinea for appeals from convictions or orders of dismissal.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A taxation prosecuti
on in the National Court may be commenced, prosecuted and proceeded with in accordance with any rules of practice established by the Court for State suits in revenue matters or in accordance with the usual practice and procedure of the Court in civil case
s or in accordance with the directions of the Court or a Judge.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
All information, summonses, convictions and warrants shall suffice if the offence is set forth as nearly as may be in the words of this Act.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 An objection shall not be taken or allowed t
o any information or summons for any alleged defect in the information or summons in substance or in form or for any variance between the information or summons and the evidence adduced at the hearing in support of the information or summons, and the cour
t shall at all times make any amendment necessary to determine the real question in dispute or which may appear desirable.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (9) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 If any defect or variance referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(8)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  appears to the court to be such that the defendant has been deceived or misled, it is lawful for the court, upon such terms as it thinks just, to adjourn the hearing of the case to a future day.

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (10) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
A conviction, warrant of commitment or other proceeding, matter or thing done or transacted in relation to the execution or carryi
ng out of this act shall not be held void, quashed or set aside by reason of any defect or want of form, and a party is not entitled to be discharged out of custody on account of that defect.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (11) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Any of the following offences, namely:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 failure duly t
o furnish any return or information;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 making or delivery a return that is false in any particular, or making a false answer; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 failure to comply with any requirement,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
shall be deemed to have been committed\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
at the place where the return or inf
ormation was furnished, or should, in accordance with this Act, the regulations or a requirement of the Commissioner, have been furnished, or where the answer was made, or where the requirement should have been complied with; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 at the usual or last known place of business or abode of the defendant,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
as may be charged as having been committed at either of those places.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (12) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A witness on behalf of the Commissioner in a prosecution under this Act shall not be compelled to disclose the fact that he received
 any information or the nature of the information or the name of the person who gave the information, and an officer appearing as a witness shall not be compelled to produce any reports made or received by him confidentially in his official capacity or co
ntaining confidential information.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (13) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
In a taxation prosecution, an averment of the prosecutor or plaintiff contained in the information, complaint, declaration or claim is evidence of the matter averred.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (14) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(13)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies to any matter so averred although\~
\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
evidence in support rebuttal of the matter averred or of any other matter is given; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the matter averred is a mixed question of law and fact, but in that case the averment is evidence of the fact only.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (15) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Any evidence given in support or rebuttal of a matter averred by virtue of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(13)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall be considered on its merits, and the credibility and probative value of that evidence shall be neither increased or diminished by reason of that Section.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (16) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(13)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  does not apply to\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
an averment of the intent of the defendant; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 proceedings for an indictable offence or an offence directly punishable by imprisonment.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (17) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 This section does not lessen or affect any onus of proof otherwise falling on the defendant.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (18) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where a prosecution under this Act has been instituted by an officer in the name of the Commissioner, the prosecution shall, unless the contrary is proved, be deemed to have been instituted by the authority of the Commissioner.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (19) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The production of 
a telegram, facsimile message or copy of electronic mail purporting to have been sent by the Commissioner and purporting to authorise an officer to institute a prosecution under this Act is sufficient evidence of the authority of the officer to institute 
the prosecution in the name of the Commissioner.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (20) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
In an action, prosecution or other proceeding in any court by or against the Commissioner, he may appear either personally or by a lawyer, or by an officer in the Public Service.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (21) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The appearance of a
n officer in the Public Service and his statement that he appears by authority of the Commissioner are sufficient evidence of that authority.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (22) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(23)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 , a minimum penalty imposed by this Act is not liable to reduction under any power of mitigation that would, but for this section, be possessed by the court.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (23) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where, in proceedings to prosecute a person for an offence against this Act\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the Act specifies that an amount in excess of K100.00 shall be the minimum penalty in relation to that offence; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 prior to the matter being heard by a court, an application is made in writing by or on behalf of the person specifying that, pursuant to this section, a penalty of an amount less than the minimum penalty should be imposed in relat
ion to that prosecution for the offence; and 
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the court determines that exceptional circumstances apply which justify the imposition of a lesser penalty,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the court may impose a penalty of an amount less than K100.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (24) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a pecuniary penalty is adjudged to be paid by a convicted person, the court shall\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
commit the offender to a corrective institution until the penalty is paid;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 release the offender upon his giving security for the payment of the penalty; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 exercise for the enforcement and recovery of the penalty any power of distress or execution possessed by the court for the enforcement and recovery of penalties or money adjudged to be paid in any other case.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (25) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where the court makes an order committing the offender to a corrective institution under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection
\~(24)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 the court may, at any time before the offender is imprisoned in pursuance of the order, allow the offender a specified time for payment of the penalty or allow him to pay the penalty by specified instalments and, in that case\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the order committing the offender to a corrective institution shall not be executed unless the offender fails to pay the penalty within that time or fails to pay any instalment at the time when it is payable, as the case may be;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 if the offender pays the penalty within that time or pays all the instalments, as the case may be \~\endash  the order committing the offender to a corrective institution shall be deemed to have been discharged; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 if the offender is imprisoned in pursuance of the order but, before being so imprisoned, has paid part of the penalty \~\endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(26)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall apply in relation to him as if the amount of the penalty were that part of the penalty remaining unpaid immediately before being so imprisoned.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (26) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The officer-in-charge of a corrective institution to which a person has been committed for non-payment of a penalty under this Act shall discharge him\~\endash 

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
on payment to the officer-in-charge of the penalty adjudged; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 on a certificate by the Commissioner or an Assistant Commissioner that the penalty has been paid or released; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 if the penalty adjudged to be paid is not paid or released\~\endash according to the following table:
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trgaph108\trleft-100\trkeep\trhdr\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind8\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw15 \clbrdrl\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 
\cltxlrtb\clftsWidth3\clwWidth3920\clshdrawnil \cellx3820\clvertalt\clbrdrt\brdrs\brdrw15 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3940\clshdrawnil \cellx7760\pard\plain \ltrpar
\s120\qc \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs28 \ltrch\fcs0 \cs118\b\fs28\insrsid6244418 Amount}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }{\rtlch\fcs1 \ab\af42\afs28 \ltrch\fcs0 \cs118\b\fs28\insrsid6244418 Period after commencement of imprisonment on the expiration of which defendant is to be discharged}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \trowd \irow0\irowband0\ltrrow
\ts11\trgaph108\trleft-100\trkeep\trhdr\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind8\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw15 \clbrdrl\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 
\cltxlrtb\clftsWidth3\clwWidth3920\clshdrawnil \cellx3820\clvertalt\clbrdrt\brdrs\brdrw15 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3940\clshdrawnil \cellx7760\row \ltrrow}\trowd \irow1\irowband1\ltrrow
\ts11\trgaph108\trleft-100\trkeep\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind8\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3920\clshdrawnil 
\cellx3820\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3940\clshdrawnil \cellx7760\pard\plain \ltrpar
\s120\qj \fi-720\li720\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin720 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs28 \ltrch\fcs0 \fs28\insrsid6244418 
Not more than K100. 00}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard \ltrpar\s120\qc \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af42\afs28 \ltrch\fcs0 \fs28\insrsid6244418 7 days.}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \trowd \irow1\irowband1\ltrrow
\ts11\trgaph108\trleft-100\trkeep\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind8\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3920\clshdrawnil 
\cellx3820\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3940\clshdrawnil \cellx7760\row \ltrrow}\pard\plain \ltrpar
\s120\qj \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs28 \ltrch\fcs0 \fs28\insrsid6244418 
More than K100.00 and not more than K200.00}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard \ltrpar\s120\qc \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af42\afs28 \ltrch\fcs0 \fs28\insrsid6244418 
14 days.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \trowd \irow2\irowband2\ltrrow
\ts11\trgaph108\trleft-100\trkeep\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind8\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3920\clshdrawnil 
\cellx3820\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3940\clshdrawnil \cellx7760\row \ltrrow}\pard\plain \ltrpar
\s120\qj \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs28 \ltrch\fcs0 \fs28\insrsid6244418 
More than K200.00 and not more than K400.00}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard \ltrpar\s120\qc \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af42\afs28 \ltrch\fcs0 \fs28\insrsid6244418 
1 month.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \trowd \irow3\irowband3\ltrrow
\ts11\trgaph108\trleft-100\trkeep\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind8\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3920\clshdrawnil 
\cellx3820\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3940\clshdrawnil \cellx7760\row \ltrrow}\pard\plain \ltrpar
\s120\qj \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs28 \ltrch\fcs0 \fs28\insrsid6244418 
More than K400.00 and not more than K500.00}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard \ltrpar\s120\qc \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af42\afs28 \ltrch\fcs0 \fs28\insrsid6244418 
2 months}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \trowd \irow4\irowband4\ltrrow
\ts11\trgaph108\trleft-100\trkeep\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind8\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3920\clshdrawnil 
\cellx3820\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3940\clshdrawnil \cellx7760\row \ltrrow}\pard\plain \ltrpar
\s120\qj \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs28 \ltrch\fcs0 \fs28\insrsid6244418 
More than K500.00 and not more than K1,000.00}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard \ltrpar\s120\qc \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af42\afs28 \ltrch\fcs0 \fs28\insrsid6244418 
3 months.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \trowd \irow5\irowband5\ltrrow
\ts11\trgaph108\trleft-100\trkeep\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind8\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3920\clshdrawnil 
\cellx3820\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3940\clshdrawnil \cellx7760\row \ltrrow}\pard\plain \ltrpar
\s120\qj \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs28 \ltrch\fcs0 \fs28\insrsid6244418 
More than K1,000.00 and not more than K5,000.00}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard \ltrpar\s120\qc \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af42\afs28 \ltrch\fcs0 \fs28\insrsid6244418 
6 months.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \trowd \irow6\irowband6\ltrrow
\ts11\trgaph108\trleft-100\trkeep\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind8\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3920\clshdrawnil 
\cellx3820\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3940\clshdrawnil \cellx7760\row \ltrrow}\pard\plain \ltrpar
\s120\qj \fi-720\li720\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin720 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs28 \ltrch\fcs0 \fs28\insrsid6244418 
More than K5,000.00}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard \ltrpar\s120\qc \li0\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af42\afs28 \ltrch\fcs0 \fs28\insrsid6244418 1 year.}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \trowd \irow7\irowband7\lastrow \ltrrow
\ts11\trgaph108\trleft-100\trkeep\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind8\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3920\clshdrawnil 
\cellx3820\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth3940\clshdrawnil \cellx7760\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (27) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a person is committed to a corrective institution for non-payment of more than one penalty\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
his imprisonment for the period specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(26)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 in respect of any one of those penalties does not relieve him from liability to imprisonment for the period so specified in respect of the amount of any other of those penalties; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the last-mentioned period of imprisonment commences at the expiration of the first-mentioned period of imprisonment.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (28) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where an order for the payment of a sum of money by a person to the Commissioner is made under this section by a court of summary jurisdiction
, a certificate of that order in the prescribed form and containing the prescribed particulars (which certificate the clerk or other proper officer of the court is hereby required to grant) may, in the prescribed manner and subject to the prescribed condi
tions, be registered in any court having jurisdiction to entertain civil proceedings to the amount of the order.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (29) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
From the date of registration the certificate is a record of the court in which it is registered and has the same force and effect in all r
espects as a judgement of that court and, subject to the prescribed conditions, the like proceedings (including proceedings in solvency may be taken upon the certificate as if the order had been a judgement of that court in favour of the Commissioner.

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (30) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner\rquote 
s costs of registration of the certificate and other proceedings under this section shall, subject to the prescribed conditions, be deemed to be payable under the certificate.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (31) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 In all taxation prosecutions the court may award costs ag
ainst any party, and the provisions of this Act relating to the recovery of penalties, except commitment to gaol, extend to the recovery of any costs adjudged to be paid.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (32) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The adjudgment or payment of a penalty under this Act does not relieve a person 
from liability to assessment and payment of any tax or additional tax or further additional fax for which he would otherwise be liable.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 98.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Information may charge several offences.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 An information may charge the defendant with any number of offences aga
inst this Act where those offences are founded on the same set of facts, or form or are part of a series of offences of the same or similar character.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where an information charge more than one such offence, particulars of each offence charged shall be set out separately in the information.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
All charges shall be heard together, unless the Court, either before or at any time during the hearing, considers it just that any charge should be heard separately and makes an order to that effect.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 99.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Information may be laid within 10 years.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Notwithstanding anything in any other Act, an information in respect of any offences against this Act or against any regulations made thereunder may be laid at any time within 10 years after the end of the taxable period in 
which the offence was committed.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 100.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Further additional tax in case evasion.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a registered person\~\endash 

\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 evades; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 attempts to evade; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 does any act with intent to evade; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iv)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 makes default in the performance of any duty imposed 
upon that person by this Act or regulations made under this Act with intent to evade,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the payment of any amount of tax payable(which amount is hereafter referred to as the deficient tax); or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a registered person\~\endash 

\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 causes; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 attempts to cause; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 does any act with intent to evade; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iv)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
makes default in the performance of any duty imposed upon that person by this Act or regulations made under tis Act with intent to cause,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the refund to that person by the Commissioner of any amount (which amount is hereafter also referred to as the deficient tax), under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31(13)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , in excess of the amount properly so refundable to that person, that person shall be chargeable, by way of penalty for that offence, with additional tax (h
ereafter called further additional tax) not exceeding an amount equal to treble the amount of the deficient tax.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 101.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Nature of further additional tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Subject to this Part, further additional tax shall for all purposes be deemed to be tax of the same natu
re as the deficient tax to which it relates, and shall be deemed to be payable in and for the same taxable period as that deficient tax.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 102.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Assessment of further additional tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Further additional tax shall be assessed by the Commissioner in the same manner, so far as may be, as the deficient to which it related, but separately therefrom.

\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 An assessment of further additional tax may be amended from time to time in the same manner as any other assessment.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 It is lawful for the Commissioner to make or amend an assessment of further additional tax at any time.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 103.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Objections to further additional tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, an assessment of further additional tax is subject, in the same manner as any other assessment of tax, to objection on
 the ground that the person so assessed is not chargeable with further additional tax, or on the ground that the amount so assessed is excessive having regard to the nature and degree of the offence or to the reason for the imposition of the further addit
ional tax, and notwithstanding that the amount so assessed is not in excess of treble the amount of the deficient tax.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where a person so assessed is chargeable with further additional tax, the amount of further additional tax assessed by the Commissione
r shall not be reduced by a Review Tribunal or any Court below the smaller of the following amounts:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the amount of further additional tax so assessed;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 an amount calculated, in respect of the period commencing with the last day of the taxable peri
od for which the deficient tax is payable and ending with the day on which the assessment of the further additional tax is made by the Commissioner, at the rate of 20% per annum of the amount of the deficient tax.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsections\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , th
e provisions of this Act as to objections apply to an objection to an assessment of further additional tax, save that the burden of proving the offences in respect of which further additional fax is chargeable lies upon the Commissioner.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 104.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Recovery of further additional tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 An assessment of further additional tax may be made and the tax so assessed is recoverable at any time, whether before or after the deficient tax to which it relates has been assessed or paid, or has become assessable or payable.

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 105.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Recovery of further additional tax from executors or administrators.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Further additional tax is assessable against and recoverable from the executors or administrators of a deceased registered person, but, where so assessed, the amount thereof is recoverable only a debt incurred by the deceased in that person\rquote 
s lifetime.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 No further additional tax is recoverable from a person other than the registered person or that person\rquote s executors or administrators.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 106.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Recovery of further additional tax not affected by conviction of registered person.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 
The assessment or recovery of further additional tax in respect of an offence is not in any manner barred or affected by the fact that the registered person has been convicted under this Act of the same or any other offence, but no person who has paid the
 further additional tax assessed against that person for any offence shall be thereafter convicted of the same offence.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid6244418 PART 15. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 General Provisions.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 107.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Keeping records.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this section, \'93records\'94 includes books of account (whether c
ontained in a manual, mechanical, or electronic format) recording receipts of payments of income or expenditure and also includes vouchers, bank statements, invoices, tax invoices, credit notes, debit notes, receipt, and such other documents as are necess
ary to verify the entries in any such books of account.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Without limiting the generality of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , the records required to be kept and retained, under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , shall contain\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a record of all goods and services suppled by or to that r
egistered person showing the goods and services and the suppliers or their agents, in sufficient detail to enable the goods and services, and the suppliers or the agents to be readily identified by the Commissioner, and all invoices, tax invoices, credit 
notes and debit notes relating thereof; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the charts and codes of account, the accounting instruction manuals and the system and programme documentation which described the accounting system used in each taxable period in the supply of goods and services; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 any list required to be prepared in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~29(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~111(10)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsections\~(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, a registered person who supplies in Papua New Guinea goods and services shall keep in Papua New Guinea copies of
 records issued by that registered person and sufficient records in the English language to enable ready ascertainment by the Commissioner or any officer authorized by the Commissioner in that behalf, of that person\rquote 
s liability to tax and shall retain in Papua New Guinea all such records for a period of at least seven years after the end of the taxable period to which they relate.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner may, in the Commissioner\rquote 
s discretion, on application in writing being made to the Commissioner in that behalf, authorize a registered person referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , by notification in writing, to keep and retain outside Papua New Guinea or, as the case may be, in a language other than the English language, such of those records as the Commissioner determines.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 This section does not require the retention of any records\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
in respect of which the Commissioner has given notice in writing that retention is not required; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 of a company which has been liquidated.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner may, by notice in writing given before the expiry of the seven year retention period specified in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, requires a registered person to retain the records specified in that subsection for a further period not exceeding three years following the expiry of the seven year period where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the affairs of the registered person are or have been under audit or investigation by the Commissioner; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the Commissioner intends to conduct such an audit or investigation before the expiry of the retention period as so extended, or is actively considering any such audit or investigation.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 108.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Agreement to defeat the intention and application of Act to be void.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this section\~\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid6244418 \'93arrangement\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 means any contract, agreement, plan, or understanding (whether enforceable or unenforceable) including all steps and transactions by which it is carried into effect;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid6244418 \'93tax advantage\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  includes\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a r
eduction in the liability of a registered person to pay tax; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 an increase in the entitlement of a registered person to a refund of tax; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a reduction in the total consideration payable by a person in respect of a supply of goods and services.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Notwithstanding anything in this Act, where the Commissioner is satisfied that an arrangement has been entered into between persons to defeat the intent and application of this Act, or of any provision of this Act, the Commissioner shall teat the arran
gement as void for the purposes of this Act and shall adjust the amount of tax payable by a registered person (or refundable to that person by the Commissioner) who is affected by the arrangement, whether or not that registered person is a party to it, in
 such manner as the Commissioner considers appropriate so as to counteract any tax advantage obtained by that registered person from or under that arrangement.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner may, for the purposes of this section, deem\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a person (not being, apart
 from this subsection, a registered person) who is a party to or has participated in any way in any arrangement, to be a registered person; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a supply of goods and services, whether or not a taxable supply, that is affected by or is part of any arrangement, to be both made to and made by any registered person; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a supply of goods and services to occur in any taxable period that, but for an arrangement affected by this section, would have been the taxable period in which the supply was made; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a supply of goods and services to have been made, or consideration for such supply to be given, at open market value.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a person (in this subsection referred to as the original person) enters into any arrangement on or after 1 January 200
3 whereby a taxable activity formerly carried on by the original person is carried on, in whole or in part, by any other person or other persons; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the original person and the other person or other persons are associated persons,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
for the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~28(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~43(1)}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , the value of the supplies made in the course of carrying on all taxable activities in any period of 12 months commencing on the first day of any month by the original person and by 
the other person or, as the case may be, by the other persons shall, so far as the value relates to those supplies arising from the taxable activity formerly carried on by the original person, each be deemed to be equal to the aggregate of the value of th
e taxable supplies made by all of them for that period.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner may, having regard to the circumstances of the case and where the Commissioner thinks it equitable to do so, determine in a particular case that }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  does not apply to all or any of the original person and that other person or, as the case may be, those other persons.

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 109.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Papua New Guinea currency.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 For the purposes of this Act, all amounts of money shall be expressed in terms of Papua New Guinea currency, and in any case 
if and to the extent that such amount is consideration in money for a supply, that amount shall be expressed in terms of Papua New Guinea currency as at the time of that supply.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 110.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Returns to be furnished in two parts for taxable period in which change in rate of tax occurs.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where there is a change in the rate of tax imposed by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 , a registered person who does not have a taxable period beginning on the same day as the date on which the new rate comes into force (other than a person with a taxab
le period commencing within seven days before or after the day immediately preceding that date who furnishes returns in accordance with Subsection (5)) shall furnish to the Commissioner a return in two parts for the taxable period in which the new rate co
mes into force, comprising\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a Part I return, covering the period beginning on the first day of the person\rquote s taxable period and ending with the day immediately preceding the date on which the new rates comes into force; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a Part II return, covering the period beginning on the date on which the new rate comes into force and ending with the last day of the person\rquote s taxable period.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Each part referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall be furnished in a form or forms prescribed by the Commission
er and the two parts are together deemed to form a single return.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person, whether registered or not, who is required to make a return under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~63(4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  in respect of a period in which a new rate comes into force shall (except where the new rate com
es into force on the first day of that period) furnish a return in two parts in accordance with this section, as if the period for which the return is required to be made were a taxable period.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A registered person who, under a determination to the Commissioner under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~26(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, has a taxable period that ends within seven days before or after the day immediately preceding the date on which a new rate of tax comes into force may, upon written notification to the Commissioner, disregard that determinati
on in relation to the two taxable periods that, but for that determination would have\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
ended with the day immediately preceding the date on which the new rate comes into force; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 commenced with the day on which the new tax rate comes into force,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
and where a person so notifies the Commissioner, that person shall accordingly furnish returns in respect of those two taxable periods as where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the earlier of those periods ended with the day immediately preceding the date on which the new rate of tax comes into force; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the later of those periods commenced on the day on which the new rate of tax comes into force.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 111.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Adjustments to tax payable for persons furnishing returns on payments basis following change in rate of tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where there is a change in the rate of tax imposed by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 \~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
any payments that are made or received by a registered person on or after the date on which the new rate comes into force, to the extent that\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 any such payment is made or received in respect of any qualifying supply referred to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~
(3)(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  by a registered person who, as at that date, is required to account for tax payable on a payment basis; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 any such payment is made in respect of any qualifying supply of second hand goods or primary products referred to in }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(3)(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  by a registered person who, as at that date, is required to account for tax payable on an invoice basis,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
is deemed, notwithstanding any other provision of this Act, to be consideration for a sup
ply made or received by that registered person on or after the date on which the new rate of tax comes into force, and the amount of any input tax or output tax in respect of any such supply shall accordingly be determined on the basis of the new rate of 
tax; but
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the amount of tax payable under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  by a registered person referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Paragraph\~(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  who makes or receives a qualifying supply shall be adjusted by an amount calculated in accordance with this section.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  requ
ires an adjustment to be made of the amount of tax payable by a registered person\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the calculation of the adjustment shall be recorded in a form prescribed by the Commissioner; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the registered person shall furnish that prescribed form to the Commissioner together with\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 that person\rquote s Part I return furnished under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~110}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where the person is not required to furnish a Part I return, the return for the taxable period ending with the day preceding the date on which the new rate of tax comes into force.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this section, the term \'93qualifying supply\'94 means\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
in relation to a person who, as at the date on which the new rate of tax comes into force, is required to account for tax payable on a payment basis\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a taxable supply made by the registered person; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a taxable supply made to the registered person; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a supply made to the registered person that is a supply of second hand goods or primary products to which }{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  of the definition of the term \'93input tax\'94 in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~30(1)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
in relation to a person who, as at the date on which the new rate of tax comes into force, is required to account for tax payable on an invoice basis, any supply made to the registered person that is a su
pply of second hand goods or primary products to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  of the definition of the term \'93input tax\'94 in }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~30(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
to the extent that\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 as at the commenc
ement of the day on which the new rate of tax comes into force, the consideration for the supply\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 remains unpaid; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 has not been written off by the registered person as a bad debt; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the supply is not required to be taken into account (otherwise than pursuant to this section) in calculating the tax payable by the registered person in respect of\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 that part of the taxable period in which the new rate of tax comes into force that is required by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~110}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to be covered by a Part I return; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 any other taxable period ending before the new rate of tax comes into force; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the supply is not charged with tax at the rate of zero percent; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the supply, in the case of a supply made to the registered person, is a supply in respect of which\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a tax invoice or debit note or credit note has been provided in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Sections\~39}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 40}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 and is held by that registered person at the time the prescribed form is furnished in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 a tax invoice is not required to be issued under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~
39(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~41(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, or a debit note or credit note is not required to be issued under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Sections\~40}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 41}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 sufficient records are maintained as required under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Section\~39(6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , where the supply is a supply of second hand goods or primary products to which that section relates.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The adjustment required by this section shall be calculated as follows:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
first determine the amount of consideration payable by the registered person on qualifying supplies made to the registered person;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 subtract the amount of the consideration payable to the registered person on qualifying supplies made by the registered person;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 multiply the resulting total by an amount equal to the old tax fraction subtracted from the new tax fraction (as respectively calculated in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~2}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  immediately before and immediately after the new rate of tax comes into force).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where the amount of an adjustment calcul
ated in accordance with this section is a positive amount, that amount is, in relation to the registered person, deemed to be output tax attributable to the taxable period for the return referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Subsection\~(2)(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where the amount calculated in 
accordance with this section is a negative amount, that amount shall be a credit to the registered person, and\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
shall be set off against any amount of tax payable by the registered person in respect of any taxable period ending before the day on which the new rate of tax comes into force; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 to the extend that it cannot be so set off, shall be set off against any amount of tax payable by the registered person in respect of the taxable period in which the new rate comes into force; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 to the extent that it cannot be so set off, shall be carried forward to the next taxable period and set off against any amount of tax payable by the registered person in respect of that next taxable period, and so on,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
but no such credit shall be refunded by the Commissioner.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsections\~(8)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (9)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, where a registered person who had made an adjustment under this section subsequently writes off a bad debt any amount that was consideration for a qualifying supply\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the registered person sha
ll make an adjustment of equal to the amount written off as a bad debt, multiplied by an amount equal to the old tax fraction subtracted from the new tax fraction (as referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Subsection\~(4)(c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ); and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the amount of that adjustment is, in the taxable period in which the amount is written off, deemed to be\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 output tax where the amount of the adjustment is a positive amount; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 input tax where the amount of the adjustment is a negative amount.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
at any time after a new rate of tax comes into force a registered person has been directed by the Commissioner under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~27}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 to change from an invoice basis to a payments basis of accounting; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 that registered person subsequently writes off as a b
ad debt an amount that would have been consideration for a qualifying supply where that registered person had in fact been on the payments basis of accounting as at the date on which the new rate of tax came into force,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
that registered person shall, for the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(7)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 be deemed, in respect of such amounts written off as a bad debt, to have not made an adjustment under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (9) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
at any time after a new rate of tax comes into force, a registered person has been directed by the Commissioner under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~27}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 to change from a payment basis to an invoice basis of accounting; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 that registered person subsequently writes off as a bad debt any amount that was considered for a qualifying supply,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
that registered person is, for the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(7)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, deemed, in respect of such amount written off as a bad debt, to have not made an adjustment under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (10) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this section, a registered person shall, in respect of all qualifying supplies made by or to that person, prepare\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a list of debtors of the registered person showing the amounts due to that person as at the commencement of the day on which the new rate of tax comes into force; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a list of creditors of the registered person showing the amounts due by that person as at the commencement of that day.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 112.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Adjustments to tax payable in relation to credit and debit notices following change in rate of tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Subject to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~111(7)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  where\~\endash 

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
there is a change in the rate of tax imposed by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a registered person (being a supplier) had made an adjustment unde }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~111}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 in respect of any qualifying supply made by that person; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 that registered person subsequently issues a debit note or credit note (in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~40}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
) in respect of a qualifying supply made for which payment has not been received as at the time of the issue of that debit note or credit note,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the registered person shall, in the taxable period in which the debit note or credit note is issued, adjust the amount of tax payable under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  by an amount calculated in accordance with this section.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
there is a change in the rate of tax imposed by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a registered person (being a recipient) had made an adjustment under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~111}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 in respect of a qualifying supply received by that person; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 that registered person had subsequently, in respect of any qualifying supply\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 been issued with a debit note or credit note; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
received written or other notice, or otherwise knows that any tax invoice held is incorrect, for which payment has not been made as at the time of the receipt of that debit note or credit note, or other notice, or knowledge,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 th
at registered person shall, in the taxable period in which the debit note or credit note or other notice or knowledge was received, adjust the amount of tax payable under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~31}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  by an amount calculated in accordance with this section.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The adjustment required by this section shall be calculated as follows:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
subtract from the amount of consideration originally payable to, or, as the case may be, by that registered person the amount of consideration that is now payable to, or, as the case may be, by that registered person;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 multiply the resulting total by an amount equal to the old tax fraction subtracted from the new tax fraction (as respectively calculated in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~2}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  immediately before and immediately after the new rate of tax comes into force).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the amount of the adjustment under this section is deemed to be\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
output tax where the amount of the adjustment is a positive amount; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 input tax where the amount of the adjustment is a negative amount.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, the amount of the adjustment pursuant to this section is deemed to be\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
output tax where the amount of the adjustment is a negative amount; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 input tax where the amount of the adjustment is a positive amount.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 113.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Change in accounting basis coinciding with or occurring after change in rate of tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
there is a change in the rate of tax imposed by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a registered person is required under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~110}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 to furnish both a Part I return and a Part II return for any taxable period during which the new rate of tax comes into force; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the Commissioner has during that taxable period, at any time before the date on which the new rate of tax comes into force, under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~34}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  directed the person to change\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 from an invoice basis to a payment basis; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 from a payments basis to an invoice basis,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the provisions of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~27}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall have effect in respect o
f that registered person as if each of the periods for which a Part I return or a Part II return is required to be made were a separate taxable period, and the Commissioner\rquote 
s direction shall have effect from the commencement of the period for which a Part II return is required to be furnished.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where the Commissioner directs a change in accounting basis for a registered person unde }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Sections\~27
}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  and }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 28}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  at any time after a new rate of tax comes into force\~\endash 

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
for the purpose of determining under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~32}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 the amount of any input tax deducted and output tax accounted for, and any input tax that would have been deducted and output tax that would have been accounted for if the person had been accounting for tax payable on a different basis\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid6244418 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the amount of any such input tax in respect of any taxable supply, or any supply of second hand goods to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Paragraph\~(c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  of the definition of \'93input tax\'94 in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~30(1)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  applies, is deemed to be an amount equal to the new tax fraction (being the tax fraction as calculated in accordance with }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~2}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  immediately after the coming into force of the new rate of tax) of the consideration in money for the supply or for the second hand goods; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid6244418 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 the amount of any such output tax in respect of any taxable supply i
s deemed to be an amount equal to that new tax fraction of the consideration in money for the supply,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
notwithstanding that the supply may have occurred during any taxable period or part of a taxable period occurring before the date on which the new rate came into force; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
for the purpose of determining the amount of any such input or output tax deducted or accounted for, or that would have been deducted or accounted for, no account shall be taken of the amount of any adjustment under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~110}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 
any payments that are made or received by that registered person after that change in accounting basis are deemed, notwithstanding any other provision of this Act, to be consideration for a supply made or received by that registered person on or after 
the date on which the new rate of tax comes into force, and the amount of any input tax or output tax in respect of any such supply shall accordingly be determined on the basis of the new rate of tax.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 114.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Liability to pay past tax, etc., not affected by alteration in the law.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Except as otherwise expressly provided in any enactment, the repeal or amendment of any provision of this Act shall not affect any liability or right of any person or of the State that existed under that provision immediately before i
ts repeal or amendment, and in particular\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a liability to tax, or to a fine or penalty, of a person under the repealed or amended provision, and the right of the State to any revenue, tax, fee, fine or penalty pursuant to the repealed or amended provi
sion, shall not be affected by the repeal or amendment; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 all acts and proceedings for the assessment or recovery of any revenue, tax, fine, or penalty assessed or assessable or paid or payable pursuant to the repealed or amended provision, and all p
roceedings in respect of offences committed or alleged to be committed in respect of the repealed or amended provision, may be instituted or continued as if the provision had not been repealed or amended.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 115.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Power to extend time for doing anything under Act.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where anything required by or under this Act to be done at or within a fixed time cannot be or is not so done, the Commissioner may, from time to time and for any reasons which may appear just to him, appoint a further or other time for doing the 
same, whether the time at or within which the same ought to have been done has or has not expired.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Anything done at, or, as the case may be, within the time prescribed by any such decision of the Commissioner shall be as valid as if it had been done at
, or, as the case may be, within the time fixed by or under this Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 116.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Access to Books, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner, or an officer authorized by him for that purpose, shall at all times have full and free access to all buildings, places, books, documents
, other papers and electronic storage mediums for any of the purposes of this Act and for that purpose may seize retain and remove for inspection or make extracts from or copies of any such books, documents or papers or may seize, retain or remove for ins
pection such electronic storage mediums.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
The occupier of a building or place entered or proposed to be entered by the Commissioner or by an officer authorized by him for that purpose, shall provide the Commissioner or the officer with all reasonable fac
ilities and assistance for the effective exercise of his powers under this section.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 117.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Power to obtain information and evidence.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
The Commissioner, or an officer authorized by him for that purpose may, by notice in writing, require a person, whether a registered person or not, including a person employed in the Public Service or an authority constituted by or under a law of Papua Ne
w Guinea\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
to furnish such information as the Commissioner may require; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 to attend and give evidence concerning his or any other person\rquote s tax, and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 to produce all books, documents and other papers in his custody or under his control relating to that tax.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Commissioner, or the authorized person may require the information for evidence referred to in }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 
Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to be given on oath, and verbally or in writing, and for that purpose the Commissioner or the authorized officer may administer the oath.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The Regulations may prescribe scales of expenses to be allowed to persons required under this section to attend.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 118.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Regulations.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 The Head of State, acting on advice, may make regulations, not inconsistent with this Act, prescribing all ma
tters that by this Act are required or permitted to be prescribed, or that are necessary or convenient to be prescribed for giving effect to this Act which in particular shall, to the extent necessary, include the following purposes:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 prescribing the 
duties and functions of officers and other persons appointed or employed under this Act;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 prescribing the form of returns to be made, the particulars to be set forth therein, the persons by whom and he time when or within which such returns are to be ma
de, and the forms of the assessments, notices, and other documents referred to in this Act or necessary in order to give effect thereto;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 providing, if thee is no provision in this Act or no sufficient provision in respect of any matter or thing necessary to give effect to this Act, in what manner and form the deficiency shall be supplied;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 prescribing offences against any such regulations and prescribing fines not exceeding K500.00 in respect of any such offence.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid6244418 PART 16. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Repeal.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 119.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Repeal of Value Added Tax Legislation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 The following Acts are repealed:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Value Added Tax Act 1998 (No 51 of 1998);
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Value Added Tax (Budget Provisions 2000) Act 1999 (No 23 of 1999);
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Value Added Tax (Amendment) Act 2000 (No 35 of 2000);
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Value Added Tax (Budget Provisions 2001) Act 2000 (No 60 of 2000);
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Value Added Tax (Penalties) (Amendment) Act 2001 (No 26 of 2001);
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Value Added Tax Revenue Distribution Act 1998 (No 39 of 1998);
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 g}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Value Added Tax Revenue Distribution (Budget Provisions 2000) Act 1999 (No 24 of 1999);
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 h}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Value Added Tax Revenue Distribution (Budget Provision 2001) Act 2000 (No 61 of 2000); and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 i}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Value Added Tax Revenue Distribution (Amendment) Act 2001 (No 20 of 2001).
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid6244418 PART 17. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Transitional and Savings Provisions.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 1.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Transitional.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 120.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Commencement day for goods and services tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The tax imposed by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~6}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 applies to goods imported into Papua New Guinea\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
entered therein, or delivered, for home consumption on or after 1 January 2004 under the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Customs Act}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 ; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 before their entry, or delivery, for home consumption, dealt with on or after 1 January 2004 in breach of any provision of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid6244418 Customs Act}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 The tax imposed by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 applies to the supply in Papua New Guinea of goods and services on or after 1 January 2004.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 121.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Registration of persons liable to be registered on 1 January 2004.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person registered for Value Added Tax on 31 December 2003, shall be deemed to be registered for the purposes of }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~43}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  under this Act with effect from 1 January 2004.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person who is liable to be registered under this Act on or after 1 January 2004, shall apply for registration under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~43}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 A person to whom }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  applies, who fails to comply with that Subsection, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Penalty:\tab In the case of a natural person, a fine not exceeding K2,000.00.
\par In the case of a person, other than a natural person, a fine not exceeding K10,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 122.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Supplies prior to 1 January 2004.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 Where a person supplies goods or services on or before 31 December 2003\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
that supply shall be subject to the imposition of Goods and Services Tax, to the extent that the Value Added Tax due under the Act repealed by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~119}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid6244418  has not been charged in respect of that supply; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where input tax would have been deductible from Value Added Tax payable if the repeal under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~119}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 had not come into force, input credits against the Goods and Services Tax payable shall be allowable for Value Added Tax paid or payable under the Acts repealed by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~119}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , to the extent input credits have not been allowed against Value Added Tax payable on or before 31 December 2003.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 123.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Alternative method of accounting for transitional supplies.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act, where a registered person who is required to account for tax payable on a payments basis under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 Section\~27}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  makes application in writing, the Commissioner shall direct that the provisions of this section apply to that regis
tered person in respect of any supply or class of supply determined at the discretion of the Commissioner (hereafter in this section referred to as a \'93specified supply\'94).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this Act, in respect of a specified supply, where the Commissioner has made a determination in accordance with }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
the supplier is deemed to be required to account for tax payable on an invoice basis under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~27}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 for each such specified supply to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~122}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies and in respect of which
 an invoice has been issued or any payment received prior to 1 January 2004 for each such supply; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where any amount of the consideration in money for that supply (not being a supply to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 applies) remains unpaid as at the end of 31 
December 2003 (not being an amount written off as a bad debt as at that date), the supplier shall set off against any amount of tax payable by that supplier in respect of the taxable period in which 1 January 2003 occurs an amount equal to the tax fractio
n
 of the amount of such consideration remaining unpaid, and to the extent that it cannot be so set off, that amount shall be carried forward to the next taxable period and set off against any amount of tax payable by that supplier in respect of the next ta
xable period, and so on; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where a supply to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~122}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 applies and in respect of which no invoice has been issued nor any payment received prior to 1 January 2004, the supplier shall, in any one taxable period ending prior to 31 December 2003,
 set off against any amount of tax payable by that supplier in respect of that taxable period, an amount equal to the tax fraction of the portion of the consideration in money in respect of any such supply that, by virtue of }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~122}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , is not subject to tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 , and to the extent that it cannot be so set off, that amount shall be carried froward to the next taxable period and set off against any amount of tax payable by that supplier in respect of that next taxable period, and so on; and

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 a payment received on or after 1 January 2004 in respect of any specified supply to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  applies is, notwithstanding anything in this Act, deemed to be consideration in money for a taxable supply made by that suppli
er and charged with tax under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, and the supplier shall include as output tax, in the taxable period during which that payment has been received, an amount equal to the tax fraction of that payment; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where and to the extent that any amount remaining unpaid to which }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraph\~(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 (c)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 applies is written off as a bad debt on or after 1 January 2004, that amount written off is, notwithstanding anything in this Act, deemed to be consideration for a taxable supply made by that supplier and charged with tax under }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~8}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, and the supplier shall include as output tax, in the taxable period during which that amount is written off as a bad debt, an amount equal to the tax fraction of that amount written off.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 124.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Retentions and Variations.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notw
ithstanding the provisions of this section, where a contract for the supply, on or after 1 January 2004, of goods and services, or any Act, provides for the retention of any part of the consideration by one party pending full and satisfactory performance 
of the contract, or of any part of it, by the other party, the supply to which the retention relates is deemed to take place whenever, and to the extent to which, any payment is made in respect of that retention.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Notwithstanding the foregoing provisions
 of this section, where a contract for the supply, on or after 1 January 2004, of goods and services, being a building or a civil engineering work, or any Act, provides for the variation of such work or any part of it, the supply to which the variation re
lates is deemed to take place whenever, and to the extent to which, any payment is made in respect of that variation.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 125.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Effect of imposition or alteration of tax.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 For the purposes of this section the expression \'93alteration in the law\'94 means the comin
g into force of the provisions of this Act, any amendment to this Act or any notice in the National Gazette pursuant to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~25(8)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418  by which\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
a supply of goods and services is charged with, or exempted from tax; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 the rate of tax in relation to a supply of goods and services is increased or reduced.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where an alteration in the law is made and a supplier has at any time entered into any agreement or contract in respect of the supply of goods and services with a recipient, unless express provis
ion for the exclusion of any such alteration in the law is contained in the agreement or contract, or if the alteration in the law has been taken into account, every such agreement or contract is deemed to be modified as follows:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where the alteration in the law renders that supply liable to be charged with tax or increases the amount of any tax charged or chargeable in relation to that supply, the supplier may add to the agreed price in the said agreement or contract the amount of
 that tax or the increase of that tax;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where the alteration in the law renders that supply exempt from tax or reduces the amount of tax charged or chargeable in relation to that supply, the supplier or the recipient may deduct from the agreed price in t
he said agreement or contract the amount of that tax for the reduction of that tax.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 does not apply where that contract or agreement is entered into after the expiry of the period of three months that commences with the coming into force of the alteration in the law.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 does not apply to require a public authority to alter any amount agreed to be paid by the authority in respect of any supply of goods and services if the consideration for that supply is in the nature of a grant or subsidy.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where an alteration in the law is made, any fee, charge, or other amount, prescribed by, or determined under, any Act or by any regulation, in respect of any supply of goods and services is, unless provision to the contrary is containe
d in that Act or regulation, deemed to be modified as follows:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
where the alteration in the law renders the fee, charge, or other amount prescribed by, or determined pursuant to, that Act or regulation liable to be charged with tax or increases the amount of tax charged or chargeable, the fee, charge, or other amount 
prescribed or determined shall be increased by that amount of tax charged or chargeable; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 where the alteration in the law renders the fee, charge, or other amount prescribed, or determined pursuant to, that Act or regulation exempt from tax or reduces
 the amount of tax charged or chargeable, the fee, charge, or other amount prescribed or determined shall be exempted from tax or reduced by the amount of tax no longer charged or chargeable.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid6244418 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Where any such Act or regulation prescribes or determines ei
ther a maximum or a minimum amount in respect of any supply of goods and services, that maximum or, as the case may be, minimum amount is, for the purposes of any such Act or regulation, deemed to be increased or, as the case may be, decreased, by the amo
unt of tax charged or, as the case may be, tax no longer charged by virtue of this subsection.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Subsection\~(5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  or }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid6244418 (6)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  shall not apply to a fee, charge, or other amount prescribed or determined which is required to be paid by any public authority to any o
ther person by virtue of that Act or regulation.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid6244418 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
Where a supply is or becomes charged with tax pursuant to this Act, the amount of any increase in consideration in respect of that supply attributable to the tax charged on that supply shall be recoverab
le by the supplier from the recipient of the taxable supply.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid6244418 Division 2.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
\par Savings.
\par }\pard\plain \ltrpar\s109\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs116\fs24\insrsid6244418 Subdivision 1. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Savings in respect of repealed VAT Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 126.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Interpretation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 In this Division, unless the contrary intention applies\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \'93repealed Act\'94
 means the Value Added Tax Act 1998 repealed by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~119(a)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , as amended by the Act repeal by }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~119(b)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (e)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
 inclusive; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 other terms have the meaning given to them in the repealed Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 127.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Tax due and payable under the repealed Act.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 All tax due and tax payable under the repealed Act immediately before the coming into operation of this Act remains due and payable until fully paid and all provisions of the repealed Act relating to\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
returns and payment of tax; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 assessment of tax; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 objections to certain decisions and to assessment of tax; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 recovery of tax; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 penalties; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 keeping of records; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 g}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 access to books; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 h}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 all other matters relative to the payment and collection of the tax due and tax payable, remain in force for the purpose of collection of the tax due and payable notwithstanding the repeal effected by }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~119}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 128.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Offences against the repealed Act.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 All offences against the provisions of the repealed Act immediately before the coming into operation of this Act continue to be offences and all provisions of the repealed Act relating to\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
powers of the Commissioner; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 offences; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 prosecution of offenders,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
remain in force for the purposes of collection and administration of the tax due and payable under the repealed Act, notwithstanding the repeal effected by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~119}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par }\pard\plain \ltrpar\s109\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs116\fs24\insrsid6244418 Subdivision 2. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 Savings in respect of repealed redistribution Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 129.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Interpretation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 In this Subdivision, unless the contrary intention appears\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 \'93re
pealed Redistribution Act\'94 means the Value Added Tax Redistribution Act 1998 repealed by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~119(f)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
, as amended by the Acts repealed by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Paragraphs\~(g)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  to }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 (i)}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418  inclusive; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 other terms have the meaning given to them in the repealed Redistribution Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid6244418 130.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid6244418 Savings.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 The provisions of the repealed Redistribution Act, shall, to the extent necessary to control and disburse the revenue accruing from Value Added Tax\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
collected but not disbursed prior to the repeal effected by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~119}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 , and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid6244418 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid6244418 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid6244418 collected under Subdivision A,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 
remain in force notwithstanding the repeal effected by }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs96\fs24\insrsid6244418 Section\~119}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid6244418 .
\par 
\par 
\par Office of Legislative Counsel, PNG
\par }{\*\themedata 504b030414000600080000002100e9de0fbfff0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb4ec3301045f748fc83e52d4a
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